Effective 1 July 2026, Germany’s air tax reverts to pre-May 2024 levels, cutting short-haul charges by €2.50 to €11.40 per ticket, but operators face stricter valuation rules for employee flights. The Bundestag approved this reduction to lower ticket costs, yet airlines retain discretion on passing savings to passengers. Crucially, new guidelines effective 1 January 2026 raise the taxable value of standby tickets (Space Available) to 60% of the kilometer value, up from previous standards, while the per-kilometer rate for short routes jumps to €0.06. Finance authorities will intensify cockpit and cabin audits on tax compliance, requiring crew to monitor updated assessments of monetary benefits tied to flight distance and mileage, as the €1,080 discount exemption vanishes if employers use flat-rate taxation under §40 EStG.