Tax
16. Are there any other taxes specific to aircraft (not already mentioned above) in the relevant jurisdiction?
Austria
No.
Brazil
No.
Colombia
No.
Czech Republic
There are no such taxes in the Czech Republic which would be aircraft–specific other than those mentioned above.
Germany
For airlines operating out of Germany, it might be crucial under what circumstances a permanent establishment (in German “Betriebsstätte”) is created in Germany.
A fixed place of business or installation serving the activity of business is only deemed to be a permanent establishment if the company has the power of disposal of these premises that is not only temporary. There is a huge “grey area” and the question whether a permanent establishment is created is generally a case-by-case decision.
Evidently a permanent establishment is created if a permanent place of business in which all or part of the company’s activities are carried out is established.
A permanent establishment is also created if a fixed business facility serves the activity of the enterprise. The business facility must be intended to serve the enterprise with a certain stability, i.e. for more than 6 months. Business facilities of only a supporting or preparatory nature are not regarded as permanent establishments because of their merely ancillary nature.
In general, if an airline acts on the premises of a contractual partner, this in itself is not sufficient to deem the airline having the power of disposal or creating such a facility. There must be additional circumstances that lead to the creation of permanent establishment.
There is a leading decision of the Federal Fiscal Court from 2008 stating that sufficient power of disposal only exists if the foreign entity has a legal position which cannot be readily withdrawn from it without its cooperation or which cannot be readily altered without its cooperation. Moreover, if only dressing and staff rooms are used, this will, in general, not suffice for the creation of a permanent establishment.
However, in January 2019 the Federal Fiscal Court passed a resolution which indicates that a locker with the employee’s name and the name of the foreign entity on it, may already create a permanent establishment.
Greece
No, there no other taxes specific to aircraft (not already mentioned above).
Israel
No.
Italy
N/A
Kenya
Not applicable.
Mexico
No.
Nigeria
No.
Norway
We have included information on the most relevant taxes, duties, VAT and other fees/charges in our answers above. However, other taxes, duties, VAT and other fees/charges, whether general or aircraft specific, may also apply to your business or transaction and the above information is not intended to be an exhaustive list of taxes applicable in Norway.
Panama
There are no other taxes specific to aircraft in the Republic of Panama.
Peru
N/A
Portugal
No.
Puerto Rico
No additional taxes are imposed by Puerto Rico, but the Authority charges several fees to the operators and users of LMM.
Article 3.2 of Regulation 6980, supra, establishes that any operator that is not a signatory to an Airline Operating Agreement shall pay a landing fee equal to 125 percent of the Signatory Landing Fee. Non Signatory Landing Fees are calculated by multiplying the applicable rate by the quotient of the aircraft’s maximum allowable gross takeoff weight (MAGTOW) at which an aircraft may take off from an airport as certificated by the Federal Aviation Administration and recited in flight manuals governing that aircraft type divided by 1,000 pounds. In no case will an operator pay less than the Minimum Landing Fee.
In addition, Article 3.4 of Regulation 6980, supra, states that an aircraft parked at Luis Muñoz Marin Airport (LMM) on paved or unpaved ground not under lease, and designated by the Authority for such use (as available), will be charged for calendar day or fraction per 1,000 pounds of MAGTOW. However, no parking fee will be assessed in respect to an aircraft parked within an area leased by fixed base operators, aircraft owners, or operators and is receiving an authorized service of those included in the contract with the Authority.
Article 3.6 of Regulation 6980, supra, establishes certain exclusions to Landing Fees and/or Parking Fees. For example, landing and parking of an aircraft in the case of a return landing or a landing not originally destined for LMM for mechanical, meteorological, bomb search, or other emergency reasons and landing and parking of an aircraft if the arrival and departure is for the purpose of fueling, crew change, or cabin service without enplaning or deplaning of revenue passengers, or the loading or unloading of revenue items of any kind, and no revenue is derived from the operation (in this case, the aircraft operator must submit a certified statement within the next five calendar days after the flight or said flight will be subject to payment of charges as they apply to revenue flights).
Romania
N/A
South Africa
- No
Spain
N/A
Switzerland
None.
United States (Miami)
N/A