“A bird’s eye view on a field of opportunity”
With the intention of establishing itself as a leading jurisdiction for aircraft registration and operation, Malta introduced the Aircraft Registration Act, 2010 and acceded to the Cape Town Convention on International Interests in Mobile Equipment and its Aircraft Protocol. A number of fiscal incentives aimed at attracting international aircraft management business to Malta have also been introduced.
Corrieri Cilia’s tax and legal specialists can assist you in structuring aviation operations in the most effective, tax efficient and personalised way, in line with the latest developments in the international tax and aviation fields.
Our organisation has assisted in the establishment of some of the largest and most prestigious aircraft owners and operators in Malta and we have extensively advised on the VAT and tax implications of aircraft leasing, chartering and operations. We also have significant experience in the importation of business jets.
Related
Publications
Aircraft Registration in Malta
Opportunities under the Aircraft Registration Act Building on the success of its Shipping Register, which has grown into the 2nd largest in Europe, Malta is committed to establishing itself as a leading Aircraft Register. The Aircraft Registration Act 2010 (hereinafter the ‘Act’) was drafted with a view to consolidate the laws and establish an adequate […]
Taxation of Aircraft Enterprises in Malta
Aircraft operation in Malta With the intention of establishing itself as a leading jurisdiction for aircraft registration and operation, Malta introduced the Aircraft Registration Act, 2010 and acceded to the Cape Town Convention on International Interests in Mobile Equipment and its Aircraft Protocol. A number of fiscal incentives aimed at attracting international aircraft management business […]
VAT on Aircraft Leasing
Malta provides for a leasing set-up by means of which a lower effective rate of VAT can be availed of for the use of aircraft in the EU airspace. This is achieved through a VAT aircraft leasing procedure that allows the payment of VAT exclusively on the portion of use of the aircraft within the […]
Do you need professional aviation advice?