VAT AND CUSTOMS SOLUTIONS FOR THE YACHTING AND BUSINESS AVIATION INDUSTRIES
We are proud to be leading European boutique advisory firm dedicated to serving international owners and operators of large aircraft and superyachts in navigating the complex EU regulatory landscape with clarity and confidence.
With unrivalled expertise in EU VAT, customs, and ownership structuring, we deliver bespoke solutions designed to safeguard our clients’ privacy, assets.
Our work goes far beyond compliance — we craft elegant, efficient ownership and operational frameworks that ensure seamless navigation across Europe’s regulatory landscape and exposure limitation to the risks.
Our services include:
- • Tailored VAT and IEDMT consulting for aircraft and yacht operations.
- • Customs strategies for imports, suspensive regimes, and return merchandise procedures.
- • Advisory for collectors’ items, fine art, and high-value cash movements, ensuring discretion and full compliance.
We help you plan your EU cruising efficiently. From initial consultation to final authorization, we deliver meticulous legal support to guarantee absolute compliance with Spanish law. Renowned for our expertise in the Balearic Islands, our firm has facilitated the licensing of over 200 superyachts—some surpassing 120 meters—on behalf of the world’s leading owners and operators.
Trusted by discerning clients and industry leaders alike, we combine technical precision with discreet, personalized service — empowering our clients to enjoy absolute freedom of movement throughout the EU, both in the air and at sea.
When navigating high-value transactions, every detail matters. We invite you to share your intended transactions and any draft agreements to help us gain a complete understanding of your objectives and the unique assets involved. Whether you’re acquiring a superyacht, restructuring ownership of fine art, or investing in exclusive real estate, our bespoke advisory process ensures your interests are protected at every stage.
By engaging with us early, you enable our specialists to identify subtle yet significant tax implications that often accompany luxury asset structures. This allows us to design proactive, discreet, and tax-efficient strategies that preserve both the value and integrity of your investments.
Our goal is to simplify the complex—translating intricate regulations into clear, actionable insights that align with your lifestyle, ambitions, and legacy. Through this collaborative approach, we deliver peace of mind, strategic advantage, and enduring value across your portfolio of luxury assets.
FAQS
We stand out for creativity and quick adaptability, consistently delivering quality and innovation that leave lasting impressions.
A commercial yacht may need to obtain VAT registration depending on where charter operations begin. Under EU VAT rules, the place of supply of a charter is generally where the yacht is made available to the client. If this occurs within an EU Member State, the owning company may be required to register locally and declare the VAT due on charter revenues.
Not always. Although EU VAT legislation is harmonised, VAT registrations remain jurisdiction-specific. When charters start in different EU countries, the yacht-owning company may be required to register for VAT in each of those jurisdictions to report the local charter activity.
Yes, in certain jurisdictions the yacht’s flag can affect its ability to conduct charter activity. Some Mediterranean countries impose regulatory or licensing requirements depending on whether the vessel is EU-flagged or registered under a non-EU flag. Operational planning should always consider both maritime regulations and local tax compliance.
The ownership structure should reflect the asset’s intended use, the tax residence of the beneficial owner, VAT planning considerations and the jurisdictions where the yacht or aircraft will operate. A properly structured ownership vehicle helps manage regulatory exposure, optimise VAT treatment and ensure long-term compliance.
In most cases, non-EU yachts entering EU waters may benefit from the Temporary Admission regime, which allows the vessel to remain in the EU without paying import VAT for a limited period. However, this regime is subject to strict conditions, particularly regarding ownership and use by EU residents.
Inward Processing allows non-EU yachts to undergo repair or refit works in EU shipyards without triggering import VAT on the vessel. While under this procedure, the yacht remains under customs supervision, enabling technical works to be carried out efficiently while avoiding unnecessary tax exposure.
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