Tax Efficient

Aviation Registration & Services

Financing & Leasing

Aircraft Management Companies

Fractional Ownership

Short Depreciation Periods

 Aviation Fiscal Benefits By Acumum

Aviation, highlighted by the Maltese Government as a growth industry is actively encouraged with the provision of very attractive fiscal benefits. As a highlighted industry, Malta has undergone some significant changes in order to encourage the aviation industry: 

  • No withholding taxes on lease payments made by Maltese lessees to non-residents in respect of aircraft operated in the international transport of passengers or goods
  • No withholding taxes on interest payments made by the Maltese lessees to non-resident financial lessors
  • Competitive depreciation allowances for aircraft and engines
  • Tax credits for companies engaged in the repair, overhaul or maintenance of aircraft, engines or equipment incorporated therein
  • Tax refunds to shareholders on distribution of profits
  • Extensive double tax treaty network
  • No taxable fringe benefits arising from the private use of aircraft by non-resident individuals who are shareholders, employees or officers of companies involved in the international transport of goods or passengers.

Acumum’s Aviation Department can provide you with a variety of services:

  • Tax-structuring and optimisation of operators’ business
  • Registration, transfer and deletion of aircraft
  • Registration, amendment, transfer and discharge of national and/or international security rights in respect of Malta-registered aircraft
  • Chartering and leasing agreements
  • Purchase and sale transactions
  • Servicing, maintenance and repair agreements.
  • Searches of the Malta national aviation register
  • Searches of Maltese aircraft-owning entities
  • Co-ordination of aircraft financing transactions, preparation and review of loan agreements, security agreements, statutory mortgages over aircraft body and engines, collateral deeds of covenants, issuing of legal opinions
  • Structuring and implementation of aircraft re-finance transactions
  • Co-ordination of all technical requirements for the operation of commercial aircraft with industry experts
  • Enforcement of claims against Malta-registered aircraft and their engines, and aircraft situated in Malta

For more information about the services that Acumum offers, please contact us.