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Aviation and maritime asset structuring

Ownership structuring for private aircraft and yachts: registration, insurance and management.

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Short answer

Aviation and maritime structuring is the ownership and registration layer for aircraft and yachts. It covers which entity owns the asset, which registry it flies or sails under, how import and VAT treatment works in the places it operates, and how charter income is handled if the asset earns.

What this covers

The work itself, not a list of promises.

01
Owning entity

Which vehicle holds the asset, and how liability is kept away from family capital.

02
Registry choice

Flag or registry selection, and what each requires of the owner on an ongoing basis.

03
Import and duty

Treatment in the jurisdictions the asset actually operates in, not just where it is registered.

04
Charter and management

Whether the asset earns, and what that changes about its tax and regulatory profile.

When this applies

You probably need this if

An aircraft or yacht is owned personally or through an operating company.
The asset is chartered out and nobody has modelled the tax consequence.
Registry and insurance arrangements were set up by the broker and never reviewed.

Questions people search

Answer first, on the assumption an engine reads it before a person does.

Why not just own the aircraft personally?+
Does chartering change anything?+
Can a Ras Al Khaimah structure own an aircraft?+

General information, not legal, tax or investment advice. Rates, thresholds and permitted activities are set by the relevant authorities and change; confirm the current position and take advice from qualified counsel in each relevant jurisdiction before acting.

Related service lines

Review the arrangement the broker set up

Most aircraft and yacht structures were built for the purchase, not for the decade after it.

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