Aircraft Fuel

Aircraft fuel for airliners may be tax-exempt if certain conditions are met. The tax status of the fuel affects the accounting procedures, which include tax declaration and refund processes. In case of disputes, refund requests can be submitted.

General principles

Pursuant to article 17, paragraph 2 (a) of the Petroleum Tax Act, the Federal Council may exempt airliner fuel from the tax. Subparagraph (b) of the same paragraph permits tax exemption of other aircraft fuel prior to direct depar-ture to a foreign destination. Article 33 of the Petroleum Tax Ordinance specifies the tax exemption in further detail.

A flight is deemed to be to a foreign destination only if the aircraft stops at the parking space of the foreign airstrip.

The context is available in:

German

French

Italian