The German Federal Ministry of Finance has updated the list of domestic aviation companies eligible for VAT exemptions on predominantly international air transport services, effective January 1, 2025.

The ministry published the updated list on January 2, 2025, under reference III C 3 - S 7155-a/19/10001 :006 (2024/1095439). The list identifies German-based aviation companies operating commercial air transport services that are predominantly international in scope, making them eligible for VAT exemptions under Section 4 Number 2 and Section 8 Paragraph 2 of the German VAT Act (UStG).

The exemptions apply to aviation companies whose commercial air transport operations are primarily international rather than domestic. This classification determines whether specific aviation services qualify for VAT relief under German tax law, implementing EU VAT Directive provisions that exempt international air transport from VAT.

The annual update ensures that only qualifying aviation companies benefit from the VAT exemptions, with eligibility based on the predominantly international nature of their commercial operations. The list serves as administrative guidance for tax authorities and aviation companies in determining VAT treatment of air transport services.