PwC

Tax & Legal

Domestic feeder flights VAT-free with main flight


The finance ministry has declared flights to and from another domestic airport to be VAT-free as international carriage if made as part of an international journey.

Germany operates only a limited number of international airports. Flights within the country, both between the international airports and to or from domestic (regional) airports in connection with a VAT-free international flight (feeder flights) are, under a finance ministry decree, similarly free of VAT, provided the two can be seen as a single journey.