VAT
In Germany it's 19 % on pleasure flights, pax transportation, cargo flights as well as aerial work as long as you stay within the german boundaries.
For pax transportation from one EU member state to another no VAT applies. But this is only a descretionary clause. Some of our local tax offices are trying to make us charge at least 19% VAT for the domestic portion of the flight.
For cargo flights from one EU member state to another it's the VAT of the country where the flight started (e.g.: Departure from Germany to Denmark = 19% VAT for the German tax department, picking up some cargo in Denmark and taking it to Germany = 25 % for the Danish Crown).
For international flights beyond the boundaries of the EU it's 0 % VAT.