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Aircraft registration and management

With a highly-experienced, and knowledgeable team, NS can assist your SPV requirements regarding Aircraft registration and management. Aircraft are capital intensive assets and as a result, the acquisition of an aircraft and its commercial benefits should be effected through a tax efficient structure. This requires acquisition through a vehicle which is in a jurisdiction with a reliable legal system and a good legal regulatory framework coupled with advantages arising from tax treaties. Mauritius positions itself as a jurisdiction of choice for aviation finance and leasing structures due to the following factors:

  • It is a low tax jurisdiction. GBC can avail to an exemption of 80% on the 15% corporate tax bringing it to 3%.
  • It enjoys a network of 43 tax treaties and a further network of 27 investment promotion and protection agreements.
  • The ownership or leasing of an aircraft does not require licensing by the Mauritian Civil Aviation department.
  • It has a dynamic financial services industry with qualified professionals in diverse fields such as accounting, law, banking and finance.
  • There is no exchange control in Mauritius and free repatriation of funds is assured.
  • Mauritius is a popular and sophisticated offshore finance centre especially for Asian and African investments.

 

The Department of Civil Aviation of Mauritius (“DCA”) is the regulatory body which is responsible for registration of aircraft in Mauritius. The DCA also conducts other activities such as issuing air operation certificates, issuing certificate of air worthiness, licensing of cabin crew personnel and engineers, licensing of aerodromes and conducting safety and security audits. Aircraft ranging from helicopters and private executive jets to large commercial airliners, less than 25 years old, are eligible for registration. White tailed aircraft, engines, spare parts whether attached or not to an airframe and flight simulators are also eligible for registration.

Other Advantages:

Further requirements: