Austrian Aviation Tax Fiscal Representation and Compliance

Following in the footsteps of countries such as Ireland, the UK and more recently Germany which already levy Air Passenger Duty on passengers and airlines, Austria is going to introduce an “Aviation Tax” (Luftverkehrsteuer) from 1 April 2011. Air passenger taxes are duties levied by the government of the country of departure on most passengers travelling by air.

Click here if you would like to speak to TMF's Austria tax team about Aviation Tax compliance or fiscal representation for foreign carriers.

AUSTRIAN Air Travel Tax from 1 April 2011

The tax is levied on all departing flights operated by commercial airlines. From 1 April 2011, all flights departing from Austria will be subject to Aviation Tax. The amount of tax to be paid depends on the distance to the final destination. The charges per passenger are €8 for short-haul, €20 for mid-haul and €35 for long-haul flights depending on the destination. The Austrian authorities have published a list defining which airport falls into which category. Officially, the tax is borne by the airline.

AUSTRIAN Aviation Tax Compliance

Airlines are obliged to collect the tax and pay it over by the 15th of the second month following the period in which the flight takes place, along with a return filing. Non-resident airlines are required to appoint a Fiscal Representative; the Fiscal Representative must be resident in Austria and is also required to hold a special licence. TMF Austria can act as such a representative. Please note that all airlines are required to register for this tax by 31 March 2011.

Contact TMF to see how we can simplify tax compliance for you

If your airline needs help registering for Austrian Aviation Tax or would like further information on how to appoint TMF Austria as agent please contact us:

Or call us on +44 870 067 881 (UK) or +43 1 503 17 78 (Austria)

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