Aviation Finance

Over the last 30 years, we have advised on all major public and private debt and equity raising by aircraft lessors. KPMG has the skills, experience and resources to support you in your capital markets transactions.

Our multidisciplinary aviation team can advise you on all of the following: 

Tax & Legal

• Corporate and financing structures
• Tax disclosures
• Tax opinions
• Review of legal agreements
• Shareholder and employee tax
• Due diligence
• Transfer pricing
• Local and international tax on transfers and leases
• Company secretarial

Audit & Assurance

• Accounting opinions and comfort letters
• Stock exchange and regulatory reporting
• Investor-financier mandated reviews
• Securitisation services

Advisory

• Mergers and acquisitions/deal advisory
• Financial and lease due diligence
• Financial modelling
• Debt and equity fundraising
• Transaction structuring
• Enterprise and equity valuations
• Corporate restructuring 

Ireland is an ideal location to establish vendor financing operations in due to its availability of skilled people, quality tax treaty network and attractive 12.5% tax rate on profits. A number of manufactures have set up such activities here. The combination of expertise in international finance and aviation make Ireland a very compelling country in which to base such operations. KPMG has advised on the set up and operation of such activities ranging from:

• Structure (Corporate & Financing)
• Transfer Pricing
• Modelling
• IT systems design and implementation
• Governance and Controls
• Accounting
• Employment (Immigration, Contracts, LTIPs)
• Company secretarial
• Opinions

Download brochure (PDF, 370KB)

KPMG’s aviation practice has advised on most investments into aircraft leasing companies. Our multidisciplinary aviation team can advise you on all of the following:

• Structure (Corporate & Financing) 
• Modelling
• Transfer Pricing
• Governance and Controls
• IT systems design and implementation
• Company secretarial
• Employment (Immigration, Contracts, LTIPs)
• Opinions

There have been a number of high profile airlines establishing fleet procurement and management/leasing companies. These include Lion Air, Air Asia and Norwegian. This separation of the management of the aircraft from the airline is not however new. Airlines such as Singapore Airlines and Ansett have created such companies in the past. KPMG’s multidisciplinary aviation team can advise you on all of the following:

• Structure
• Transfer Pricing
• Modelling
• Governance & Controls
• IT systems
• Accounting

KPMG have been advising on leasing transactions for more than 35 years. We have advised on transactions in over 150 countries. We regularly present at conferences globally on international tax and accounting developments. Our services include advice on the following:

• Withholding Tax
• Transfer Tax
• Transfer Pricing
• Tax Clause Reviews
• Accounting
• Due Diligence
• Opinions

The financing requirement to buy new aircraft each year for the next decade is expected to be more than $115bn a year. This excludes all of the refinancing required on existing portfolios. KPMG’s multidisciplinary aviation team has been advising aviation companies on a wide range of issues relating to financing, including:

• Structure
• Transfer Pricing
• Modelling
• Securitisations
• Funds
• Fundraising
• Accounting
• Tax clause reviews
• Opinions

Download our financial modelling brochure here. (PDF, 1.3MB)

KPMG’s aviation practice has advised on most major M&A deals that have taken place in the sector. Our experience is unrivalled. Our multidisciplinary aviation team can provide you with a single team to advise you on the many aspects of M&A transactions, including:

• Due Diligence (Financial, Tax)
• Structure (Corporate & Financing)
• Modelling
• Transfer Pricing
• Governance and Controls
• Performance and Technology
• Accounting
• Company secretarial