Ireland is the leading jurisdiction for the location of aircraft leasing companies and through which aircraft finance transactions are structured. - See more at: http://www.matheson.com/fdi-portal#sthash.T7xT8vCM.dpuf
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Ireland:The Leading Aircraft Finance and Leasing Location
1. Ireland: The Leading Aircraft Finance
and Leasing Location
Ireland is the leading jurisdiction
for the location of aircraft leasing
companies and through which
aircraft finance transactions are
structured. For established lessors
and new entrants, Ireland is the ideal
place to build a successful business,
with a progressive tax and legal
framework for aircraft and engine
financing and leasing.
Ireland’s Strengths
• Highly regarded Irish Aviation Authority
– ensuring maintenance supervision to
protect residual value and avoid risk of
deregistration
• A Government committed to supporting
the development of the aviation finance
and leasing industry
• Access to experienced aviation
professionals and service providers
• Contracting State to Cape Town
Convention and Aircraft Protocol
• Headquarters to many top leasing
companies
Industry Facts
• Over EUR 83 billion of aircraft assets
are under management in Ireland.
• 7 out of top 10 aircraft lessors have
operations in Ireland.
• Half of the world’s leased fleet of
commercial aircraft are leased or
managed through Ireland.
• Hundreds of foreign operated aircraft
are registered with the Irish Aviation
Authority operating in over 16 different
countries.
Attractive tax environment
Ireland offers a very attractive tax
environment in which to carry on aviation
leasing and financing business:
• Access to a wide double tax treaty
network (over 69 signed treaties)
• A standard corporation tax rate of 12.5%
• No withholding tax on lease rental
payments
• Straight-line tax depreciation of 12.5%
over eight years
• 0% VAT on international aviation leasing
• No stamp duty or transfer taxes on the
transfer of aircraft or aircraft parts
• Wide exemptions from withholding tax
on interest and dividends
• Availability of flexible securitisation
regime for holding aircraft and receivables
www.matheson.comDublin London New York Palo Alto
2. For more information, please see www.matheson.com or call +353 1 232 2000 and ask to speak to any of the following in our Aviation and
Asset Finance Group:
Ireland: The Leading Aircraft Finance
and Leasing Location
Why our clients choose Ireland
Ireland’s attractive tax regime is a key factor for international lenders,
investors and lessors looking to locate and structure aircraft and
engine financing and leasing transactions.
Ireland’s other attributes include:
• Onshore status
• Ease of access to the EU and OECD
• A well-developed common law legal system
• Competitive business environment
• Incorporation of companies within five days
• Minimum capitalisation requirements (US $1 or EUR 1)
• English-speaking
Why our clients choose us
The primary focus of Matheson is to serve the Irish legal needs of
international companies and financial institutions doing business in
and through Ireland. Our clients include over half of the Fortune 100
companies. We also advise 7 of the top 10 global technology brands
and over half of the world’s 50 largest banks. We are headquartered in
Dublin and also have offices in London, New York and Palo Alto. More
than 600 people work across our four offices, including 75 partners and
tax principals and over 350 legal and tax professionals. Our Aviation
and Asset Finance Group is consistently recognised by clients and
international independent legal directories as a leader in the field of
aircraft finance and leasing. Our lawyers advise on the financing of
hundreds of aircraft each year.
We advise our clients on a wide variety of leasing and financing
structures that can be implemented in Ireland, including:
• Owner lessor structures
• Bankruptcy remote orphan vehicles
• Securitisation vehicles
• Private equity leasing structures
• Lease in/lease out structures for aircraft operated in
jurisdictions such as Russia, Italy, India, Korea and China
www.matheson.comDublin London New York Palo Alto
Contacts
08.01.16
Chris Quinn
E chris.quinn@matheson.com
T +353 1 232 2215
Gerry Thornton
E gerry.thornton@matheson.com
T +353 1 232 2664
Stuart Kennedy
E stuart.kennedy@matheson.com
T +353 1 232 2853
Rory McPhillips
E rory.mcphillips@matheson.com
T +353 1 232 2770