Germany-based aviation structuring advisory

Aircraft Structuring in Europe:
Avoid €5M–€10M VAT Exposure

Discuss Your Aircraft Structure
Explore Our Services

Most Aircraft Ownership Structures are Built Incorrectly

Aircraft ownership in Europe is a structuring problem
Incorrect structuring often leads to significant financial and operational risks:

• unnecessary VAT exposure
• restrictions on commercial operation
• cross-border compliance risks

In many cases, these mistakes exceed the cost of proper structuring.
Insights
Structuring determines how an aircraft can be owned, used and operated in Europe.
Our Structuring Approach
We design ownership and operational structures for aircraft in the EU.
Aircraft Ownership Structuring
SPV setup, jurisdiction selection and VAT positioning — structured correctly from day one.
EU Operation & AOC
Structuring aircraft operation through AOC operators, charter models and compliance frameworks.
Cross-Border Structuring
Ownership and operational structures for non-EU clients entering the European aviation market.
VAT & Import Structuring
Designing VAT positioning and import strategies for aircraft entering and operating within the EU.
Ownership & Use Alignment
Aligning legal ownership, aircraft usage and regulatory requirements across jurisdictions.
Process
How We Work
Step 01
Initial Assessment
We analyse your current or planned ownership structure, aircraft usage (private, charter, or mixed), and jurisdictions involved. This includes reviewing base of operations, flight patterns, and exposure to EU VAT and regulatory frameworks.
Step 02
Structure Design
We design a tailored ownership and operational structure, including SPV setup, leasing model (dry / wet), and alignment with AOC operators. Jurisdiction selection is based on VAT treatment, registry considerations, and operational reality.
Step 03
Implementation
We execute the structure end-to-end: incorporation of the SPV, coordination with aviation operators, legal documentation, and alignment with banking and financing requirements. All elements are implemented to reflect actual use and regulatory expectations.
Step 04
Ongoing Oversight
We monitor the structure over time, ensuring continued compliance with EU VAT rules, EASA requirements, and operational use. This includes reviewing changes in flight activity, ownership, and regulatory practice to mitigate audit and reclassification risks.
Insights
We are typically engaged at the moment an aircraft is acquired or restructured.

Featured Insights

  • EU aviation tax analysis

    Why Aircraft VAT Structures Fail in Europe

    A detailed analysis of how VAT is applied to aircraft across the EU, including Article 148 qualification.
  • Aircraft leasing and VAT

    Aircraft Leasing Structures: Where VAT Positions Break

    How dry and wet lease arrangements impact VAT treatment, operational control, and qualification for commercial use under EU VAT rules.
  • Aircraft import and VAT

    Import VAT on Aircraft in Europe

    How import positioning is reassessed based on actual use, not jurisdiction of entry.
  • EU VAT exemption analysis

    When Aircraft Qualifies for VAT Exemption

    How authorities assess commercial use under Article 148 — and where structures break.

Discuss Your Aircraft Structuring Project

Tell us about your aircraft, operational model, and jurisdictions — we will propose a structuring approach aligned with EU VAT and EASA requirements.
Main Operating Region(s)
Privacy Policy
We work with a limited number of aviation projects.
Each request is reviewed individually.