The Aviation structure provides an attractive VAT rate of 0% to individuals or companies seeking favourable aircraft financing structures. This advantageous VAT rate also applies to all aircraft leasing activity involving aircraft. As VAT rates can climb as high as 25%, this airplane financing structure provides a substantial saving on the acquisition cost of aircraft.

The aircraft can be purchased (or sold/contributed to) and registered through a corporate entity and pay zero VAT on the transaction. The aircraft can subsequently be leased/rented to an operator located anywhere in the world. A VAT rate of 0% applies to all aircraft lease contracts. The VAT is considered paid (at a zero rate). This prevents any other VAT authority from imposing additional VAT charges on the aircraft, even though the airplane may be based in their own jurisdiction.

A completely structured package is offered by Amicorp which includes the set-up, management and administration of the corporate entity holding the aircraft.