The carriers subject to the tax regime have to comply with certain registration obligations. Airlines operating in Germany, including any foreign airline offering and effecting a commercial passenger flight departing in Germany (except transfer flights occurring within a 12/24h period) are required to register with the relevant and competent authorities.
Debtor of the ATT is the airline. The tax representative has to comprehensively comply with any duty of the airline relating to the ATT, i.e. both are jointly and severally liable for the ATT, including the amount of tax owed. The tax representative shall have and may execute the rights and obligations of the airline.