since the modification occured after that specific flight.
But it would apply to a repeat of that unfortunate pilot’s situation, no? If Y then that is highly relevant.
It is also incredibly relevant to UK pilots flying to Germany.
via a flat tax.
Complex and specialised topic, not applicable to this topic, but yes basically you pay lump sum annual tax. Not worth being foreign domiciled in the UK unless you are looking at investment income in 6 digits, or similar. Vulnerable to Swiss bank employees walking out with a stolen database and selling it to UK HMRC 
This was posted on a German site (google translation) so the unfortunate situation described in this thread should not be repeated:
However it is expected that it will take some time for all German customs offices to become aware of this change.
It looks like it means that – within the EU – you can fly to/from any German airport, without a risk that the aircraft will be assessed for VAT. I does not have to be one of the airports with a permanent Customs presence, of which a list was posted further back in this thread.
UK pilots (non EU) still have to enter Germany via a permanent-Customs airport.
Can any German pilot who knows about this confirm the above is correct?
I think there has been a recent changes in German customs law, if you have “nothing to declare” you don’t need to see customs that includes aircraft and it’s goods (to be re-exported or not subject to duty/vat or declaration) and the aircraft as mean of transport (temporary admission, vat free circulation), however, you have to sort out immigration independently (which in Germany can be done by Operations and usually no one cares if you show EU ID card/passport)
This is a very recent change, I would personally not try it unless I am flying a D-reg vat free aircraft with D-passport while being resident in Germany, then really nothing can go wrong even if you land in your backyard you will get away with it (as long as you are not bringing souvenirs from Columbia 
), the other combinations are risky: resident flying non-imported aircraft, non-resident importing aircraft, being subject to immigration control,…
resident flying non-imported aircraft
What would that be?
non-resident importing aircraft
Can you give an example? What if I flew my TB20 UK – Dortmund – some little German airport?
being subject to immigration control,…
Of course, but nearly all relevant cases are intra-schengen. Croatia is one exception. But then Germany has Immigration available at most (all?) airports on a PN – here.
I guess German residents are not allowed to fly an N-reg aircraft based in USA without import/free circulation for more than X days per year in Germany?
Unlike visitors, residents can’t benefit from “automatic temporary admission” without load of caveats, I can’t read German/EU customs codes but similar provisions apply to UK CU code (which is a copy past for now)
http://brexitlegalguide.co.uk/temporary-admission/
Maybe these guys know better?
https://www.jetex.com/eu-temporary-admission-and-importation/
An aircraft is eligible for temporary admission and exempt from VAT if it is:
- Flown for private use only.
- Owned outside the EU by a non-EU resident.
- Imported and used by people residing in its country of registration, or by third parties authorized by owner or lessee.
- Not in the EU for more than six months in a 12-month period.
- Not available to EU residents within its boundaries unless employed or authorized by the owner or lessee.
What interests me, and I think most people (who are not importing aircraft, and those who are will have researched the process) too, is the potential for entrapment.
I guess German residents are not allowed to fly an N-reg aircraft based in USA without import/free circulation for more than X days per year in Germany?
How is “based in” defined? In the EASA FCL N-reg attack this is not defined. Or, if a proper definition exists, I must have missed it.
Unlike visitors, residents can’t benefit from “automatic temporary admission” without load of caveats
Where is “resident” defined?
Not in the EU for more than six months in a 12-month period.
That should protect UK pilots visiting the EU, I guess.
I don’t have the expert advice on these definition, even what is import? the easy definition, I have is aircraft disassembled and put in a trailer handled by an agent…
How about flying on weekend to Belgium and leaving the aircraft at Ostend due to weather and going back by airlines with plan to pick it back later?
Perhaps a German pilot can translate the latest text.
Peter wrote:
Perhaps a German pilot can translate the latest text.
@Malibuflyer? This is right up your street, isn’t it? Care to elaborate?
Regarding Peter’s post #480: do I understand that in case I have nothing to declare I can fly directly from Zürich to a small German non customs airfield (and back) without paperwork and without PN? That would be too good to be true :)
