Aircraft Leasing in Malta | KPMG | GLOBAL

Aircraft Leasing in Malta

Aircraft Leasing in Malta

Malta’s regulatory and fiscal system has led to its increasing popularity as a jurisdiction for international business, particularly in the setting up of aircraft leasing arrangements.


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Malta’s regulatory and fiscal system has undoubtedly led to the enhancement of its significance as an aviation jurisdiction

In recent years Malta has become a jurisdiction of choice in the fields of aircraft maintenance, aircraft registration and aircraft leasing arrangements. Companies engaged in aircraft leasing transactions may benefit from Malta’s partial tax refund mechanism, Malta’s treaty network, and other benefits depending on whether the lease is an operating lease or a finance lease.


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