Kerosene tax

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The kerosene tax is a tax on jet fuel in commercial aviation that can be levied within the European Union . The legal basis is the EU Energy Tax Directive (2003/96 / EG) of October 27, 2003, which gives national governments the option of introducing a tax on turbine fuel for commercial domestic flights.

Currently, however, commercial kerosene consumption is tax-free according to the legislation of all member states of the European Union - with the exception of the Netherlands (as of 2018).

Great importance of kerosene

Large fixed-wing aircraft and almost all helicopters fly with turbine propulsion, all turbines are operated with kerosene of various specifications. Most of the passenger and freight air traffic as well as military flight takes place in this way.

Small fixed-wing aircraft, i.e. almost all model aircraft, motor gliders, private aircraft with typically 1 to 5 seats, almost all aerobatic and racing machines, as well as very small helicopters mostly fly with piston engine drives. Almost all piston engines have carburettors, for which they are dependent on carburetor fuel, mostly AvGas . In LTA (lighter than air) flights , in the case of hot air balloons, the lift is generated by burning propane or butane , usually without a separate drive being driven with the wind.

Discounts for commercial air travel

Germany: No energy tax

According to the German Energy Tax Act 2006, kerosene (Jet A-1) - like aviation gasoline (AvGas) - for the commercial transport of people or things by aviation companies are energy tax-free.

Austria: Neither mineral oil tax nor VAT on kerosene

Preliminary consideration: Aviation fuel (AvGas 100LL, carburetor fuel for piston engines) filled up in Austria is subject to mineral oil tax and VAT. With different mineral oil tax rates, motor vehicle fuels, i.e. diesel and (super) gasoline, are subject to mineral oil tax and VAT. The mineral oil tax rate (per liter) is highest on petrol, slightly lower on diesel (although its density, carbon and therefore energy content is significantly higher) and even much lower on EL heating oil , which is similar to diesel, which is why heating oil is colored red and its use in motor vehicles is strictly prohibited.

The vast majority of the aviation fuel used is kerosene ( Jet A1 , turbine fuel ). There is no mineral oil tax, VAT or other energy tax to be paid for refueling with kerosene for international flights. After an increase of around 12% compared to the previous year, a good 1 billion liters = 1 million cubic meters of kerosene were refueled in Austria in 2018 - mostly for international flights. This corresponds to a consumption of around 120 liters of kerosene per person per year. Kerosene (as of June 2011) may still contain 0.3 percent by mass of sulfur, which is harmful to nature and buildings. In heating oil only 0.1%, in diesel only 0.001%.

If the state were to collect roughly EUR 0.60 mineral oil and VAT per liter of kerosene, as it does for motor vehicle fuel, that would have resulted in a good EUR 600 million in tax revenue in 2018.

International agreements on kerosene tax exemption

Tank truck at Schiphol Airport . Refueling can be taxed across the EU.

In Article 24 of the Chicago Convention of December 7, 1944, on the basis of which the UN aviation organization ICAO was founded, it is agreed that on flights from one contracting state to another, the kerosene that is already on board aircraft that has landed is not taxed may. There is no tax regulation in the Chicago Convention for refueling the aircraft before departure. This was intended to promote aviation, reconstruction and the global economy after the end of the Second World War . In addition to the Chicago Agreement, there are numerous bilateral agreements, so-called Air Services Agreements , which make further agreements, including often tax exemption for refueling an aircraft that has come from another contracting state.

The Chicago Convention does not prevent a kerosene tax on domestic flights or on fueling on international flights. The EU Energy Tax Directive also enables Member States to abolish the tax exemption for domestic flights. It provides in Article 14 (b) that Member States “exempt supplies of energy products for use as fuel for aviation, with the exception of private non-commercial aviation, from taxes” and that they apply this exemption “on supplies of jet fuel (CN code 2710 19 21) “can restrict”. Recital 23 of the directive states: “Existing international obligations as well as maintaining the competitiveness of companies in the Community make it advisable to revoke existing tax exemptions for energy products for use in the aviation and shipping sectors - except in the private aviation and shipping sector Amusement purposes - to maintain; Member States should be able to limit these tax exemptions. "

Criticism of the tax exemption for kerosene

Environmental organizations are increasingly criticizing the tax exemption that continues to exist in view of the negative environmental impact of aviation .

The German Federal Environment Agency emphasizes that a lack of kerosene taxation reduces incentives for airlines to use more fuel-efficient aircraft. For this reason, the authority classifies the lack of kerosene tax as an environmentally harmful subsidy , which in 2012 in Germany alone amounted to 7.083 billion euros. This sum corresponds to the tax loss due to the exemption of civil aviation from energy tax. According to Greenpeace , air traffic in Switzerland is subsidized with 1.7 billion francs annually, since airlines do not have to pay mineral oil tax .

Critics of the lack of kerosene taxation point not only to global warming due to carbon dioxide emissions, but also to other aviation emissions such as nitrogen oxide, fine dust, water vapor and contrail formation. Since the exhaust gases are emitted at great heights, the effects are serious. These other pollutants increase the damage caused by air traffic in the atmosphere by a factor of two to four, as the organization atmosfair has calculated.

The introduction of a state tax on turbine fuel is demanded by environmental protection and transport associations and European rail transport companies either at national or European level, with reference to improved fairness of competition between the modes of transport and the consistent inclusion of environmental externalities in the tariffs of air transport. Environmental organizations such as Verkehrsclub Deutschland see a ticket tax as a step in the right direction to eliminate the considerable distortions of competition, but the goal must continue to be the taxation of kerosene.

Efforts to introduce a kerosene tax

EU: European citizens' initiative to end tax exemption on kerosene

A European citizens' initiative has been running since May 10, 2019 with the aim of ending the existing tax exemption on kerosene. The deadline for support for this initiative is May 10, 2020.

By August 25, 2019, after around 27% of the duration (May 10, 2019 to May 10, 2020) of the citizens 'initiative, a total of 47,214 EU citizens, i.e. 4.7% of the required minimum participation, had signed this European citizens' initiative. To be successful, a European Citizens' Initiative must receive a total of one million statements of support, with a minimum number in at least seven countries. In Belgium, on August 25, 2019, 33.15% of the required participation was already achieved, in Germany 26.79%, in Sweden 21.15%, in Austria 15.63% and in the Netherlands 12.25%.

As of February 6, 2020 (almost 75% of the term), 69,963 grants had been received, i.e. almost 7% of the required total. Germany 26,127 = 36.29% of the threshold, Austria 3,901 = 28.9%. Countries with the highest values: France 8,441 = 15.21%, Belgium 7,596 = 48.23%, Finland 6,285 = 64.46%, Sweden 3,631 = 24.21% - each of the national threshold. Bulgaria, Cyprus, Croatia, Latvia, Malta, Romania have only achieved 0.27 ... 0.38% by then. The support is provided purely via a web form, for Austria with an identification of the identity card or passport number, for Germans without.

EU institutional efforts

Timmermans : 'Personally, I am a proponent of a kerosene tax.'

The French government wanted to propose a Europe-wide flight tax at the meeting of EU transport ministers on June 6, 2019 in Luxembourg. This tax could be added to airline tickets and kerosene or imposed by changes in EU emissions trading. However, since taxation restricted to the EU area would jeopardize the competitiveness of the airlines concerned, the proposal was not implemented and the topic would "remain on the agenda" for global discussion. In November 2019, the finance ministers of Belgium, Bulgaria, Denmark, France, Germany, Italy, Luxembourg, the Netherlands and Sweden presented a joint declaration in which they the European Commission, in particular the European Commissioner for Climate Protection Frans Timmermans , EU-wide taxes to introduce aviation in order to make the entire aviation industry more billed for its emissions and pollution and to bring all Member States on an equal footing. Citing the fact that aviation causes around 2.5% of global CO 2 emissions, the ministers proposed both uniform aviation taxes and kerosene taxes (both excise duties and VAT).

Austria: 73% are in favor of kerosene tax

In Austria, as of July 2019, the introduction of a kerosene tax would have a clear majority in society, with 73% in favor of such a special tax. The SPÖ, Greens and Neos are in favor of the introduction, the ÖVP disagree, and the FPÖ against the introduction of a special tax on jet fuel.

In Europe only the Netherlands & Norway have a kerosene tax

According to EU law, it has been possible since 2005 to tax kerosene nationally. Only the Netherlands and Norway have already followed this path in Europe (as of August 2019). In all other European countries except the Netherlands and Norway (as of 2018), commercial kerosene consumption is tax-free.

See also

Web links

Individual evidence

  1. ↑ a b Council Directive 2003/96 / EC (PDF) of October 27, 2003 on the restructuring of the Community framework for the taxation of energy products and electricity.
  2. ^ A b Nadine Ahr , Dirk Asendorpf, Petra Pinzler: Air traffic: Hell in the sky. In: time online. August 8, 2018, accessed May 30, 2019 .
  3. ↑ Tina Berg: Why there is no kerosene tax. In: observer.ch . January 31, 2019, accessed February 6, 2019 .
  4. ↑ Kerosene consumption is increasing, but remains tax-exempt sn.at, March 26, 2019, accessed April 9, 2020.
  5. ↑ Jet_A1 total.fr, accessed April 9, 2020.
  6. ^ A b c Jasper Faber, Aoife O'Leary: Taxing aviation fuels in the EU . Ed .: CE Delft. 18.7R09.036, 2018, p. 15 ( transportenvironment.org [PDF; 636 kB ] on behalf of Transport and Environment ).
  7. ↑ Eckhard Pache: Possibilities of introducing a kerosene tax on domestic German flights. In: Forschungsbericht 363 01 091. Umweltbundesamt , April 2005, accessed on May 30, 2019 .
  8. ↑ VCD NewsletterFlugverkehr & Umwelt, 5th edition, pp. 1–2. April 11, 2005, accessed May 30, 2019 .
  9. ↑ Environmentally harmful subsidies in Germany. Umweltbundesamt, December 2016, p. 44. Accessed July 2, 2017.
  10. ↑ Ivan Santoro: 500 Billion Subsidies - Should Gasoline Stay Cheap or Not? In: srf.ch. December 1, 2019, accessed December 14, 2019 .
  11. ↑ Anne Kretzschmar, Matthias Schmelzer: No flight: Everyone who flies is one too many . In: The time . May 31, 2019, ISSN  0044-2070 ( zeit.de [accessed June 6, 2019]).
  12. ↑ Air traffic tax : A step in the right direction vcd.org, accessed February 6, 2020.
  13. ^ Ending the aviation fuel tax exemption in Europe. In: European Citizens' Initiative. May 10, 2019, accessed June 6, 2019 .
  14. ↑ European Citizens' Initiative Abolition of the Tax Exemption for Aviation Fuel Button "Show all countries", accessed on August 25, 2019.
  15. ↑ a b Emanuela Barbiroglio: There Are Now Nine Countries Asking For An EU Aviation Carbon Tax . In: Forbes , November 11, 2019. Retrieved June 13, 2020. 
  16. ↑ France wants to propose Europe-wide flight tax orf.at, June 6, 2019, accessed June 6, 2019.
  17. ↑ EU transport ministers reject kerosene tax. Retrieved June 18, 2019 .
  18. ↑ Jonas Ekblom: Nine EU countries call for European aviation tax to curb emissions . In: Reuters , November 7, 2019. Retrieved June 13, 2020. 
  19. ↑ Three out of four are for climate tax on flights , heute.at Upper Austria, July 15, 2019, accessed on August 25, 2019
  20. ↑ TODAY survey: Kerosenesteuer , unique-research.at, HEUTE.at, July 15, 2019, accessed on August 25, 2019
  21. ↑ Kerosene Tax : Necessary and Feasible, VCD.org, accessed on August 25, 2019