ATT Aviation Tax Trust is a consulting company for international airlines. We began our work in this area when the Aviation Tax Act came into force in 2010 and played a key role in helping to establish the systems in this area.

We thus have broad experience, especially in contact with all authorities. ATT ensures high-quality service and interdisciplinary consulting for its customers – precisely tailored to their needs and requirements.

There are three different tax rates is as follows:

• short distances (Zone 1)
• medium distances (Zone 2)
• long distances (Zone 3)

The Aviation Tax contains various exemptions for:

• private jets (non-commercial air traffic);
• cargo flights w/o passenger transport;
• infants under 2 years of age who do not have their own seat on the flight;
• flight crews on duty;
• military transport;
• traffic to various islands;
• transit or transfer flights that commenced outside Germany.

We take on the role of fiscal representative for you. Our experienced lawyers and tax experts are not only legally competent and reliable in all aspects of the German Air Travel Tax, but will also assume the role of your fiscal representation including all corresponding tasks and duties.

Your benefits:

Liability:

The local representative shall be liable for the German Air Travel Tax charge, and we shall act as the fiscal representative assuming the risk of liability for your airline. You, on the other hand, are asked to issue a reciprocal security in the form of a letter of credit or guarantee covering a fraction of your annual tax burden.

Simple and safe handling:

You submit your flight details to our office, and we will take over from that point with the entire handling of the Main Customs Office and the tax authorities. Our specifically developed software allows for a simple, safe and precise handling.

Recommended by leading experts:

Our service is recommended by ECOVIS, one of the leading accounting and consultancy firms in Germany.