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The ownership and security rights over aircraft engines in Malta are governed by two complementary legal frameworks: domestic legislation, mainly the Aircraft Registration Act...

GANADO Advocates has contributed to the Malta chapter in the Legal 500 & The In-House Lawyer Guide on Aviation.

The 1958 Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the New York Convention); The Convention on International Interests in Mobile Equipment and The Protocol to the Convention on Matters Specific to Aircraft Equipment (the Cape Town Convention);

In this day and age, the aviation industry is certainly one of the fastest growing industries of the 21st Century.

Within the finance lease, the lessee shall assume substantially all the risks and rewards normally associated with the ownership of the asset, other than the legal title which remain vested with the lessor.

Safeguarding sensitive information is paramount in today's aviation landscape. EASA's Part-IS (Information Security) provides a detailed regulatory framework that addresses information security risks to aviation.

With the implementation of the Companies Act (Shipping and Aviation Cell Companies) Regulations (S.L. 386.22) in June 2020...

Malta has created various fiscal incentives to make its position stronger and tax competitive in the Business Aviation Industry mostly in connection to aircraft engine and aircraft operators.

The Aircraft Registration Act (the "ARA") was enacted in 2010 with a vision to emulate the success story Malta achieved in the maritime sector.

Malta's strategic geographical position has assisted its aviation industry to present numerous economic opportunities, for many years.

Over recent years, Malta has witnessed growth in the aviation industry, attracting internationally renowned entities to set up operations in Malta.

Con la promulgazione nel 2010 dell’Aircraft Registration Act, Malta ha rafforzato la sua posizione e formalizzato il suo continuo impegno nel dimostrarsi una base di successo per le operazioni di aviazione.

Aviation in Malta

It also offers special tax status by setting the personal tax rate on employment income generated in Malta at 15%.

Under Maltese law, an aircraft may constitute a security for a debt or other obligation either by agreement or by operation of the law, such as special privileges.

Following its success in the maritime sector, Malta has undertaken an ambition to replicate that success in the area of aircraft registration.

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.