Analysis from live practice on aircraft VAT, ownership, leasing and operations in Europe. Not summaries of the directive; the points at which a structure stops matching how the aircraft is actually flown.
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The whole picture in one place: the two VATs an owner meets, what Article 148 really requires, how leasing structures change the analysis, the import routes, and why authorities look past the file to the flight log.
Analysis · 15 min readDry versus wet, operational control, place of supply and the leasing chains that get looked through.
15 min read 02 Private aircraftWhy there is usually no exemption for private use, the limits of temporary admission, and the import as a planned cost.
16 min read 03 Regulatory & environmentalThe non-VAT layer — airport access, night curfews and the emissions obligations that attach to the operator.
16 min read 04 🇲🇨Monaco & the RivieraThe paradox of a Monaco residency and a French-based aircraft, and why residency never moves the aircraft’s position.
16 min read 05 Buying · VAT statusWhy the two most important words in a listing must be proven from the documents — before you sign.
15 min read 06 🇲🇹🇮🇲🇮🇪Registers comparedThree good tools for three different jobs — and why none of them settles the VAT position.
15 min read 07 The exit · VAT on disposalWhy the sale is where a VAT position is finally priced — and how to prepare it before you go to market.
15 min read 08 🇬🇧UK after BrexitTwo customs territories, two VATs and a real border — what changed for a British-based jet that uses Europe.
16 min read 09 Family officeSix areas from ownership to succession — and why a jet needs discipline a passive asset does not.
16 min read 10 🇪🇺Customs · temporary admissionRegister, owner, user and the six-month limit — Articles 212–217 in practice.
16 min read 11 Audit · customs & VATHow audits start, what inspectors ask for, how far back they look — and how to be ready.
16 min read 12 🇦🇪🇸🇦🇶🇦Gulf ownersWhy the standard pattern works, and the people, dates and charter plans that quietly break it.
16 min read 13 🇨🇭Switzerland · GenevaSchengen is not customs — and why living in France near Geneva changes everything.
16 min read 14 Corporate aviation · VATDeduction on a business aircraft, Article 26 on private flights, and the full-cost rule.
16 min read 15 Shared ownershipPrivate or commercial, why cost-sharing does not cover jets, VAT on recharges and mixed residences.
16 min read 16 Operations · managementWho is the operator, how the money flows, insurance, CAMO, charter, VAT on the fee and the exit.
16 min read 17 Crew · social securityRegulation 883/2004, the home-base rule, A1 certificates, crew tax and employment law.
16 min read 18 Aircraft financeMortgage, share pledge, Cape Town and the IDERA, insurance endorsements, liens and why lenders ask about VAT.
16 min read 19 Smaller aircraftComplex or not, the numbers that matter, and when the honest answer is to keep it simple.
15 min read 20 🇺🇸US buyers · EU registerWhy EU registration means an EU import, who can own, FAA export, EASA validation and the sequence that works.
17 min readEach theme in these insights maps to a service. When you are ready to move from understanding the exposure to closing it, these are the starting points.
Realign a structure that has drifted from how the aircraft is flown.
Tell us how the aircraft is flown. We will tell you where it is exposed and what a defensible version looks like.
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