The 1.7 Million Euro Yacht: A Worked Example of Malta’s Leasing Structure
Malta's yacht leasing framework with the numbers on it. A 1.7 million euro yacht, a five-year lease, and what the VAT on the lease actually comes to. Plus the part most write-ups l
Use and Enjoyment: The Evidence That Sets Your VAT Rate
Ask a VAT inspector what decides a yacht leasing case and they will not talk about the structure. They will talk about the file. Malta’s leasing framework can bring the effec
How Malta’s Tax Framework Works for Yacht Owners
In 2010, the European Court of Justice ruled on a yacht charter case that most owners have never heard of. Bacino Charter Company had chartered its vessel on the high seas and trea
Malta’s Ship Registry: The Numbers Behind the Largest in Europe
In 1973, Malta’s ship registry had 27 vessels. By Q1 2025, the main register crossed 10,000 for the first time. By November, the fleet sat at approximately 89 million gross tonne
Registering Your Yacht Under the Malta Flag
Twenty thousand yachts fly the Maltese flag. More than 850 of them exceed 24 metres. Malta’s ship registry is the largest in the European Union, the sixth-largest in the world, a
Understanding the ‘VAT-Paid’ status: Key Insights for Discerning Owners
For owners, brokers, buyers and sellers of high-value assets used exclusively for private purposes such as yachts and private aircraft, a clear understanding of the term ‘VAT-Pai
Cruising through VAT: Malta’s Yacht Importation Procedures
Malta has for many years offered an efficient importation procedure for the importation of yachts in the European Union in order to enable yacht owners to carry out charters or use
Navigating VAT: Yacht Leasing arrangements in Malta
Over the past few decades, Malta’s yachting industry has not only experienced steady growth but has also positioned itself as one of the leading yachting jurisdictions. This succ
