
Country Profile: Germany
Tax to GDP ratio: 39.647
Financial Transactions Tax (FTT): No information available
Aviation: Yes – Tax in place
- Domestic flights:
- Airport tax: €10.80 for Class 1 airports (Paris Charles de Gaulle, Paris Orly, Paris Le Bourget)
- Between € 3.50 and €9.50 for Class 2 airports (Lyon, Marseille, Nice, Toulouse, etc.)
- Up to €14.00 for other airports
- German air transport tax: €12.90
- VAT on domestic aviation: 19%
- International flights:
- German air transport tax:
- €12.90 for domestic and Europe and other short haul flights
- €32.67 up to a distance of 6,000 kilometres
- €58.82 for long-haul.
- Beneficiary of aviation tax: Revenues accrue to the federabl government. No mention of earmarking of revenues.
Carbon Price: Yes – Carbon pricing instrument in place
- Instruments: National ETS, Regional ETS
- % of emissions covered: 0.39, 0.38
- Price: €45 (US$48.37), €57.03 (US$61.30)
- Revenue: €10,740 million (US$11,680 million), €43,558 million (US$47,369 million)
- Sectors covered: Electricity and heat, Industry, Mining and extractives, Transport, Aviation, Buildings, Agriculture, forestry and fishing fuel use, Waste, Electricity and heat, Industry, Mining and extractives, Aviation
- Offsetting: Not permitted, Not permitted
Oil & Gas Revenues:
- Total government revenue from oil & gas in 2022: $0.8 billion
- Share of oil & gas activity covered: 62.9%
Source: PBPR