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Amicorp: Aircraft Registration in Mauritius

Amicorp: Aircraft Registration in Mauritius

  • Anderen
  • The Mauritius Civil Aviation Act 1974 and the Mauritius Civil Aviation Regulations 2007 govern the registration, leasing and mortgages of aircraft.
  • chart
  • Amicorp Netherlands B.V.
  • http://www.amicorp.com
  • netherlands@amicorp.com
  • http://www.amicorp.com/AmiNews/Aircraft%20Registration%20in%20Mauritius/English.html

The application for aircraft registration, financing, leasing, mortgaging needs to be done through the Financial Services Commission (“FSC”) while matters relating to technical verification, aviation security, safety issues and flight crew is the authority of the Civil Aviation Department (“CAD”).

Amicorp can assist with the registration of your aircraft in Mauritius – including private jets and helicopters. We will deal directly on your behalf with both the FSC and the CAD.

Benefits of the Mauritius International Aircraft Registry

  • Tax efficient structures and regimes for transfer of assets or diversion of income stream;
  • Flexible but prudent aeronautical regulations ensuring international respect and preserving aircraft resale values and ease of re-export;
  • Signatory to several conventions such as the Chicago ICAO convention, the Geneva Convention on International Recognition of Rights in Aircraft and the New York Convention on the Recognition and Enforcement of Foreign Arbitration;
  • 100% accelerated depreciation rate in the first year of the aircraft;
  • Existence of comprehensive and innovative aircraft and corporate management arrangement and other support elements including banks, lawyers and accountants; and
  • Excellent asset security with flexible and innovative financing and leasing structures provided under the proposed Foreign Aviation Equipment (Ownership and Security Interests) Registration legislation.

General Requirements

  • Submission of proof ownership, chartering or leasing;
  • Yearly renewal of certificate of airworthiness;
  • Submission of certificate of insurance and title deed for aircraft-bill of sale;
  • Obligation not to operate air transport services with Mauritius as its base of operation;

The aircraft shall not concurrently be registered in another country and shall not be subject to any un-discharged mortgage.

Technical Requirements

The CAD is responsible for all matters relating to the technical verification of foreign aviation equipment. The application should satisfy the following technical requirements:

  • Flight operations;
  • Airworthiness; and
  • Aircraft ratio station license

The CAD may make such arrangements for the continued airworthiness of the aircraft and the surveillance of flight operations.

Registration of Lease

Any type of lease whether finance or an operating lease may be registered on foreign aviation equipment.

Cancellation, Amendment or Deregistration of the Register

  • The registration will be cancelled where there has been a change of ownership, change in the particulars of application, destruction or permanent withdrawal from use of the aircraft;
  • Amendment may be brought to the Register to update or correct details with regards to changes in ownership or otherwise; and
  • Application for cancellation, amendment or deregistration may be in the form of a letter accompanied by a certified copy of the Board of directors’ resolution

Proposed structure

The Ultimate Beneficial Owner (“UBO”) sets up a Mauritius company holding a Category 1 Global Business License (“GBC1”) which will be licensed by the FSC to hold an international carrier.

The advantages of using a GBC1 include but are not limited to:

  • Tax residence in Mauritius and thus income is taxed at a maximum of 3%;
  • Availability of tax treaty benefits coupled with no capital gains tax; and
  • The is no foreign exchange control


The GBC1 is setup and licensed within 5 working days.

We can and are more than happy to assist you and any of your clients with regards to structuring their aircraft registration via Mauritius.

Over Content Editor V

Content editor of PressCenter website.

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