At its 39th meeting on 1 April, the Federal Cabinet adopted the ‘Second Act Amending the Air-Passenger Tax Act’. The draft—drawn up by the finance ministry—aligns Germany’s levy with EU climate targets and would lift the surcharge on all tickets issued for departures from German airports from 1 January 2027. Although exact bands will be fixed later, officials indicated average increases of €3–€12 per ticket depending on distance, with business-class charges doubling relative to economy to reflect higher per-seat emissions. Transfer passengers transiting within 24 hours will remain exempt, a concession sought by Lufthansa and Frankfurt operator Fraport. The bill now moves to the Bundestag; approval is likely but industry lobbying may trim rates. Travel managers should budget for higher Germany-origin costs in 2027 RFPs and consider shifting intra-EU trips to rail to avoid the tax. The measure is also politically significant: revenue will feed a new ‘Mobility Transformation Fund’ earmarked for SAF (sustainable aviation fuel) subsidies and rail electrification—linking fiscal policy to Germany’s push for greener mobility. Implementation details, including self-assessment procedures for corporate block bookings, will be published by customs authorities after the summer recess.
