The aviation industry is a cornerstone of the global economy, facilitating international trade, investment, tourism and connectivity. Global passenger traffic has now surpassed five billion annual journeys, with long-term forecasts continuing to project significant growth in demand over the coming decades. As the industry evolves, aircraft owners, operators, lessors and investors must navigate an increasingly complex environment shaped by economic cycles, financing considerations, regulatory developments, geopolitical events, fuel costs and growing sustainability requirements.

Despite these challenges, the aviation sector continues to present significant opportunities for businesses that are supported by the right commercial, financial and regulatory frameworks.

Gibraltar as an Aviation Jurisdiction

Gibraltar is increasingly positioning itself as an attractive jurisdiction for aviation-related activities. Its well-established legal system based on English common law, political and economic stability, sophisticated professional services sector and close alignment with internationally recognised regulatory standards provide a strong foundation for aircraft ownership, leasing and aviation investment structures.

A significant recent development has been the establishment of the Gibraltar Civil Aviation Authority (GCAA) under the Civil Aviation Act 2024 and the Civil Aviation Authority Act 2024, creating an independent regulatory framework for civil aviation in Gibraltar. The jurisdiction continues to comply with international aviation obligations and operates within arrangements involving the UK Civil Aviation Authority and the UK Department for Transport, helping to ensure adherence to internationally recognised standards.

The Gibraltar Aircraft Registry

The launch of the Gibraltar Aircraft Registry represents an important milestone in Gibraltar's continued development as an international business centre. Developed in partnership with Aviation Registry Group, a specialist provider with experience operating aircraft registries in other international jurisdictions, the Registry has been designed to provide aircraft owners, financiers and operators with a credible, efficient and internationally recognised registration platform.

Initially focused on private aviation, the Registry is expected to broaden its offering over time and aims to attract high-value aircraft ownership and leasing structures. The Registry benefits from Gibraltar's robust legal framework, English-language accessibility, recognition of creditor protections under the Cape Town Convention framework and a regulatory environment aligned with international best practice.

The introduction of the Registry complements Gibraltar's existing strengths in financial services, fiduciary services, insurance, legal advisory and yacht registration, further enhancing the jurisdiction's credentials as a centre for international asset ownership and management.

How RSM Can Help

RSM Gibraltar has extensive experience advising businesses, investors, family offices, funds, special purpose vehicles (SPVs), aircraft owners and leasing structures operating across multiple jurisdictions. Our multidisciplinary team combines industry knowledge with technical expertise to provide tailored solutions throughout the lifecycle of aircraft ownership, leasing and investment arrangements.

Whether you are establishing a new aircraft ownership structure, considering Gibraltar as a registration jurisdiction, managing a leasing platform or seeking ongoing compliance and reporting support, we can provide practical and commercially focused advice designed to meet your objectives.

Our Aviation services include:

Audit & Assurance
  • Statutory audits
  • Non-statutory audits
  • Audit and assurance services for aircraft leasing structures and SPVs
  • Financial reporting and regulatory compliance support
Accounting & Outsourced Finance
  • Preparation of statutory financial statements
  • Management accounting and reporting
  • Technical accounting support
  • Bookkeeping services
  • Payroll administration
  • Staff secondments and finance function support
Fund & Corporate Administration
  • Fund establishment and administration
  • Net Asset Value (NAV) calculations
  • Accounting and administration for SPVs
  • Company secretarial services
  • Shareholder and transfer agency services
  • Corporate governance support
Tax Services
  • International tax structuring
  • Aircraft ownership and leasing structures
  • Corporate tax compliance
  • Tax computations and reporting
  • Cross-border tax advisory services
Advisory Services
  • Internal audit and risk management
  • Internal controls and process improvement
  • IT advisory services
  • Business and asset valuations
  • Financial and commercial due diligence
  • Corporate finance advisory
  • Restructuring and reorganisation projects
  • Mergers and acquisitions support

At RSM Gibraltar, we combine local knowledge with the strength of the global RSM network to help aviation businesses and investors operate efficiently, manage risk and maximise opportunities in an increasingly dynamic and competitive industry.

How can we help you?

Contact us by phone +350 200 74854 or submit your questions, comments, or proposal requests.