European Union: Aviation

Malta's aviation finance sector is poised for significant expansion as the MFSA introduces a groundbreaking consultation on new rules for aircraft financial leasing companies. The proposed Article 3B framework offers an alternative pathway for companies to enter the aircraft leasing market without full licensing requirements, while maintaining robust regulatory oversight through a notification-based system with ongoing compliance obligations.

The European Commission is calling for evidence until 20 April 2026 in the context of its review of Alternative Fuels Infrastructure Regulation (EU) 2023/1804.

Malta's aviation industry offers an attractive personal tax regime for non-domiciled individuals employed in senior/managerial roles in the sector.