For landings of aircrafts / ultralights the owner or pilot has to pay a charge (landing fees) in accordance with the fee-schedule of the aerodrome operator (Airfield Giebelstadt GmbH).
The landing fee is payable upon landing. It is a consideration within the meaning of § 10 section 1 of the VAT act. Therefore the airfield user has to pay VAT as shown on the invoice, separately.
Landing fees will be charged for touch-and-go landings also.
No landing fee is payable for flight movements of a helicopter within the airfield, which correspond to the rolling movement of an aircraft.

Detailed information and a current fee-schedule can be found in this PDF file.