Air traffic tax

from Wikipedia, the free encyclopedia

An air traffic tax (also known as air traffic tax or ticket tax ) is a legally regulated traffic tax for aviation . These taxes can vary from country to country.

Germany

In Germany there has been an air traffic tax regulated by federal law since January 1, 2011, which is levied by the customs administration when a passenger departs from a domestic starting point and is paid to the federal government. The legal basis for this is the Aviation Tax Act (LuftVStG) of December 9, 2010.

Tax rate and tax item

Destination countries sorted by:
  • "Short distance" (distance class 1 according to § 11 LuftVStG)
  • "Middle distance" (distance class 2 according to § 11 LuftVStG)
  • "Long distance" (distance class 3 - other countries)
  • The amount of the fee is roughly based on the flight route between Germany and the destination country. Annexes 1 and 2 of the LuftVStG regulate which of three possible distance classes a destination country falls into. The lowest tax applies to flights to countries listed in Appendix 1 - these are often referred to as short-haul flights in the press , although z. For example, flights to the easternmost part of Russia or the Canary Islands also fall into this category. The next higher tax is due for flights to countries listed in Appendix 2 - also known as medium- haul flights . The highest tax applies to flights to all other countries.

    As of April 2, 2020, it has been retroactive to April 1, 2020 per passenger

    • € 12.90 for flights to countries listed in Appendix 1
    • € 32.67 for flights to countries listed in Appendix 2
    • 58.82 € for all other flights.

    The tax object is the legal transaction (e.g. package travel contract, transport contract or gift) that entitles the flight from a domestic starting point to a destination in Germany or abroad. The authorization can also be valid for several flights, this is often the case, for example, with domestic feeder flights. The amount of the tax, even in the case of stopovers, is based on the actual destination, provided that the flights are combined in a single legal transaction (single ticket). Arrivals from abroad are not subject to tax.

    Sports and private pilots are not affected by the air traffic tax. Also exempt from taxation are passengers who have not yet reached the age of two - provided they do not have their own seat - as well as flights for purely sovereign, military or medical purposes. Flights by passengers who have their main residence on a domestic island without a mainland connection between this island and the domestic mainland are also not taxed. Aviation personnel on duty and routes that are covered as so-called “ground transportation” (i.e. by train and bus) also remain untaxed.

    For flights within Germany, VAT is to be paid on the amount.

    The Federal Ministry of Finance is entitled to adjust the tax rates depending on the income from the participation of internal EU air traffic in European emissions trading . The sum of the income from the sale of emission certificates and the income from the aviation tax should not exceed one billion euros. Otherwise, the tax rates can be reduced.

    Tax revenue

    In 2018, around 95.7 million passengers were carried for which airlines had to pay the tax. This number of passengers has increased by 28% since the tax was introduced in 2011 - at that time it was around 74.6 million. Most often, the fee is paid for flights in distance class 1. In 2018 this class accounted for 82.6% of all payments. In 2011 it was only slightly more at 84.7%.

    In total, the tax revenue in 2018 amounted to around 1.2 billion euros. In 2011 it was still around 963 million euros. The Federal Statistical Office published the following statistics on the air traffic tax for 2018:

    Distance class Passengers carried Percentage ownership % Aviation Tax Percentage ownership %
    1 79,036,913 82.6% 589,615,371 euros 49.4%
    2 4,817,841 5% 112,303,874 euros 9.4%
    3 11,696,526 12.2% 490,903,196 euros 41.1%
    total 95,689,734 100.00% 1,193,028,737 euros 100.00%

    Origin and development

    The air traffic tax was decided in June 2010 by the Merkel II cabinet in the austerity package of the German government in 2010 in order to generate additional income for the German state and to reduce the better tax treatment of air traffic (all other modes of transport pay energy tax (formerly: mineral oil tax) ). The air traffic tax has the IATA tax code OY (example: "EUR 7.50 OY" indicates an air traffic tax of EUR 7.50.)

    In previous years there had been repeated calls for the introduction of an air traffic tax. First of all, the federal government discussed the introduction of a real incentive tax , which should have a steering effect based on the environmental impacts of air traffic such as noise and energy consumption. However, it was already planned to include aviation in Phase II of the EU emissions trading scheme . The government feared that the airlines could exempt themselves from the levy by purchasing emission certificates, and believed that a determination based on emissions was not feasible. Therefore, from June 2010 onwards, it implemented a tax based on the number of passengers and flight route, with primarily fiscal objectives. However, this tax is often referred to as the “air traffic tax”.

    The state of Rhineland-Palatinate , which was concerned about its Frankfurt-Hahn regional airport , commissioned the Berlin constitutional and environmental lawyer Michael Kloepfer to provide an expert opinion; as a result, the planned tax exemption for cargo flights as unlawful aid violates European law. For example, Germanwings stated that it had not been flying from Zweibrücken to Berlin since January 10, 2011 because of the air traffic tax. Rhineland-Palatinate filed a lawsuit against the air traffic tax with the Federal Constitutional Court ; On November 5, 2014, the Federal Constitutional Court declared the tax compatible with the Basic Law and dismissed the lawsuit. The law does not violate the principle of equality in that it does not cover freight and private air traffic, it serves to finance state finances and offers a steering effect for environmentally friendly behavior.

    On March 19, 2013, a petition to abolish the aviation tax was submitted to the German Bundestag. 50,000 signatures were necessary, with 92,842 signatories the quorum was reached. On September 25, 2014, the German Bundestag decided to close the petition process because the majority of the concerns could not be met. He referred to the increasing number of passengers and the fact that less rapidly increasing passenger numbers fell in times of weaker economic growth. In addition, reports have not shown any massive evasive movements or distortions of competition.

    Development of the level of tax
    Distance class 1 2 3
    from April 2020 € 12.90 € 32.67 € 58.82
    from 2020 € 7.37 € 23.01 € 41.43
    from 2019 € 7.38 € 23.05 € 41.49
    from 2017 7.47 € € 23.32 € 41.99
    from 2016 € 7.38 € 23.05 € 41.49
    from 2012 € 7.50 € 23.43 € 42.18
    from 2011 € 8.00 € 25.00 45.00 €

    The tax revenue in 2011 amounted to 959 million euros; a billion euros had been forecast. According to the Federal Ministry of Finance, the tax dampened demand by up to 2 million passengers (around 1.1% of the passenger volume). It was primarily reflected in airports with a high proportion of low-cost and regional airports . At the same time, this dampening effect resulted in a reduction in CO 2 emissions, thus reducing the external costs for the environmental pollution caused by German air traffic .

    Since the introduction of the aviation tax, the Federal Ministry of Finance has repeatedly made use of the option of lowering tax rates if aviation incurs costs of more than one billion euros from the aviation tax and participation in European emissions trading. This happened for the first time with the inclusion of air traffic in phase II of the EU emissions trading scheme in 2012.

    As part of the climate package , it was decided in autumn 2019 to increase the rates from April 1, 2020 with the aim of creating incentives for environmentally friendly traffic behavior. With additional income of just over 500 million euros, the lost income from the VAT reduction for long-distance rail travel is to be compensated. However, the level of the levy was slightly reduced again in April 2020.

    Effects and assessment

    Competitive effects

    The Federal Environment Agency puts the tax concessions for air traffic at over 11.8 billion euros in 2012, mainly due to the exemption from energy tax on kerosene - 7.083 billion euros - and the exemption from VAT on international tickets - 4.763 billion euros (→ environmentally harmful subsidies ). This represents unequal tax treatment, distorts competition between modes of transport and causes high environmental pollution. The Federal Environment Agency describes the aviation tax as the first step towards leveling the playing field. The Verkehrsclub Deutschland sees the ticket tax as a step in the right direction for more cost accuracy in transport.

    A study by the Düsseldorf Institute for Competitive Economics confirms that the aviation tax - if it internalizes external costs - eliminates distortions of competition, but can also cause distortions of competition to the detriment of German border airports and hub airports. She considers competitive disadvantages for certain airlines to be of little relevance.

    In a special report in 2017, the Advisory Council on the Environment emphasized the need for strategies to avoid and shift to other modes of transport. He hit u. a. propose to differentiate the air traffic tax according to climate impact and to allow it to rise in the long term, the cap of 1 billion euros from the air traffic tax and emissions trading should be abolished.

    Passenger numbers and environmental impact

    The number of passengers rose in 2011 by 4.8% to 199.6 million. According to a report commissioned by the Federal Ministry of Finance, 1.4–2 million more passengers would have flown to and from Germany without the air traffic tax. The Federation of German aviation industry expects to Intraplan certificate that five million passengers were missing in 2011 in Germany. Above all, they moved to neighboring countries where no tax was levied. Tax revenue of around one billion euros was offset by lost income of around 600 million euros.

    The German Taxpayers Institute pointed out the fundamental conflict between environmental and fiscal goals. If an incentive tax takes effect and lowers demand, revenue tends to decrease too. It criticizes the fact that the air traffic tax can neither be justified for fiscal reasons nor from environmental or climate policy aspects . It would complicate tax law and would be incompatible with a fair and even distribution of the tax burden.

    Expert opinions obtained from Chemnitz University of Technology by some non-governmental organizations come to the conclusion that there has been no sign of an emigration of passengers or a decline in demand. Long-term structural trends towards larger airports and away from low-cost airlines would better explain observed changes in passenger numbers.

    In a 2016 study on the implementation of the federal government's energy concept, the Federal Environment Agency named the aviation tax instrument as the one that has so far had a positive effect on air travel and has slowed the increase in traffic. Nevertheless, the incentives to avoid flights are too weak and air traffic is still given tax benefits. It proposed lifting the cap to 1 billion euros and increasing tax rates regularly. Graduating the tax rates according to aircraft could work towards the use of less noise-intensive and emission-intensive aircraft.

    The federal government expelled in 2019 in a response to an inquiry made by the FDP - Parliamentary Group to the 2011, shortly after the introduction of the tax, estimated attenuation effects. Current findings on the climate policy effect of air traffic taxes are not available to her, it is unclear "to which shift effects between the modes of transport rail, road and air traffic an increase in the air traffic tax would lead". Against this background, the FDP's tourism policy spokesman criticized the CDU's plan to double the ticket tax on domestic flights.

    Other EU countries

    Aviation taxes in Europe.
  • Has aviation taxes
  • Will introduce air traffic tax
  • No aviation taxes, but supports EU-wide aviation taxes
  • No more air traffic taxes
  • No air traffic taxes
  • In the European Union, around 235 million people, almost half of the population, live in a country that levies some form of air traffic tax. In general, the amount of the levy is considered to be too low to stimulate technical innovations. But they can dampen demand and thus reduce the environmentally harmful consequences of air traffic. They also partially compensate for the competitive advantages that arise from tax exemptions for air transport at the expense of other means of transport.

    Austria

    Austrian flight tax categories:
  • Category 1: 3.50 euros
  • Category 2: 7.50 euros
  • Category 3: 17.50 euros
  • In Austria , a system similar to the German air traffic tax was introduced in April 2011 with the Flight Tax Act (FlugAbgG) . The fees for short and medium-haul flights were reduced in 2013 from 8 euros to 7 euros, or from 20 euros to 15 euros, and halved again in 2018. According to § 5 Abs. 1 FlugAbgG, the flight tax is depending on the distance to the destination airport per passenger

    • for the shorter routes EUR 3.50 (according to § Appendix 1 )
    • for the medium-haul route 7.50 euros (in accordance with Section Appendix 2 )
    • for long-haul routes 17.50 euros (according to Section 5 (2))

    The first group of countries includes a. Egypt and all of Russia. The effects of the flight tax were evaluated in 2012. Since the introduction of the flight tax, the number of passengers has grown in line with forecasts, but there are only weak indications that the tax will dampen growth. Negative effects on Austria as a business location are unlikely, but slightly negative effects cannot be ruled out. The evaluation classifies the levy as not distorting competition. However, the levy is also not high enough to remove existing distortions of competition at the expense of road and rail. In order to have a better ecological steering effect, the tax would have to be further developed, for example more differentiated according to distance. The follow-up investigation published in 2014 found no signs of a drop in passenger numbers.

    The aviation industry had argued in numerous studies that Austrian airports would lose passengers to Bratislava, for example. According to Vienna Airport , the loss of passengers amounted to 1 million per year, so that the lost revenue for the Austrian tax authorities and the social security funds are higher than the revenue from taxes. At the beginning of 2018, the levy was halved. The Greens pointed out that the measure was counterproductive from the point of view of climate protection.

    The government program of the Federal Government Kurz II provides for a standardization of the ticket tax to 12 euros per ticket. In addition, the coalition wants to advocate a taxation of kerosene that is related to other fuels “at European level and in global bodies”. The restructuring of the flight tax was criticized from several sides. According to an EU study, the tax exemption for kerosene and the lack of sales tax on flight tickets mean savings of around 70 billion euros per year for airlines and passengers across Europe. The partial increase in the Austrian flight tax brings between 80 and 130 million euros. There would be no efficient steering effect as a result. The low-cost airlines - EasyJet , Ryanair and Wizz Air - criticized the fact that the uniform charge did not give any incentive to save keroisins.

    Denmark

    Denmark introduced an aviation tax in 2005. The number of passengers in Denmark increased in 2005 as well. Nevertheless, after a few months, in November 2005, it was decided to halve the tax for 2006 and abolish it for 2007 because many passengers were using the Swedish airports of Malmö and Gothenburg.

    Finland, Italy, Luxembourg, Malta

    Italy and Finland levy a relatively small tax of one to four euros. In Malta, an air traffic tax was abolished in 2006. Luxembourg charges 3 euros on all flights.

    France

    France has been levying an aviation tax ( Taxe de solidarité sur les billets d'avion ) since July 2006 . In economy class, this is € 1 for destinations within the European Union and € 4 for destinations outside the European Union. For flights in the other classes of transport , the tax is ten times this amount. The proceeds will be used to finance Unitaid , an international organization for the purchase of drugs against HIV / AIDS, malaria and tuberculosis.

    In July 2019, Transport Minister Élisabeth Borne announced that France would levy a CO 2 tax on flight tickets from January 2020 . The tariffs are staggered according to class and destination, from 1.50 euros to 18 euros per ticket. The maximum amount is charged for long-haul business tariffs. The tax applies to flights departing from France. Exceptions are to be made for transfer connections as well as for Corsica and the French overseas territories. The planned revenue of 180 million euros will benefit the railway.

    Ireland

    The Air Travel Tax introduced in Ireland in March 2009 was initially € 2.00 for all flights within Ireland and for flights up to 300 km from Dublin Airport and € 10.00 for all other flights. On March 1, 2011, a uniform tax of € 3 was introduced for all flights.

    Netherlands

    An aviation tax was introduced in the Netherlands in July 2008. A tax of € 11 was levied on European flights and € 40 on intercontinental flights. Because passengers switched to Düsseldorf, Weeze and Brussels, the number of passengers at the Dutch airports fell by around 10% and economic losses for the aviation industry were estimated at 1.2 to 1.3 billion euros, the tax was lifted after one year abolished again. The extent to which the decline in taxes can be attributed to the financial crisis from 2007 and also long-term trends towards low-cost flights and foreign airports is unclear.

    Sweden

    Swedish flight tax categories:
  • Category 1: 62 crowns
  • Category 2: 260 crowns
  • Category 3: 416 crowns
  • Sweden introduced a tax on all flights departing from Swedish airports in 2018. Intermediate passengers are excluded. The fee is between 5.80 euros and 38.80 euros, depending on the distance. The Swedish government wants to protect the environment with the measure by limiting air traffic. A narrow majority of Swedes supported the levy, according to a survey from 2018.

    As of 2020, Swedish aviation taxes for passengers have been divided into three categories depending on the destination:

    Non-EU countries

    Outside the European Union, some other countries levied a tax similar to the air traffic tax in 2018: Australia (approx. 40 euros per passenger), Norway (approx. 9 euros per passenger), the USA (7.5% on domestic flights, approx. 13 euros otherwise ), South Africa (approx. 9 euros on flights abroad) or the Philippines (approx. 30 euros).

    Switzerland

    On December 10, 2018, a CO 2 taxation of flight tickets was rejected by the National Council with 93 votes to 88 with 8 abstentions. In 2019, the Council of States passed a new proposal that was approved by the National Council in June 2020. This led to an environmental tax of 30 to 120 Swiss francs per flight ticket "depending on distance and [travel] class". Almost half of the proceeds will go to a climate fund for emission reduction initiatives.

    United Kingdom

    In the United Kingdom introduced air traffic control ( Air Passenger Duty , often short APD ) has been increased several times since its introduction in the 1994th In addition to the distance, the booked class of transport was also decisive for the amount of the tax :

    Old rating until Sep 2009 Feb 2007 - Oct 2009
    European targets, lowest class £ 5 £ 10
    European goals, different class £ 10 £ 20
    Different goals, lowest class £ 20 £ 40
    Different goals, different class £ 40 £ 80
    New rating since Nov 2009 since Nov 2010 since Apr 2012
    Area A (0-2000 miles) £ 11 £ 12 £ 13
    Area B (2001 - 4000 miles) £ 45 £ 60 £ 65
    Area C (4001-6000 miles) £ 50 £ 75 £ 81
    Area D (over 6000 miles) £ 55 £ 85 £ 92

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    5. a b see Section 11 of the Aviation Tax Act , Aviation Tax Reduction Ordinance 2020 in the version of November 29, 2019, repealed by the version of April 2, 2020
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