Aviation Finance

    Advising the international leasing industry for over 30 years

    Based in Ireland, KPMG has been the leading adviser to the international leasing industry for over 30 years. Our team of 150 experts have incomparable scale and depth of experience within the sector. We provide a range of audit, tax and advisory services and can assist across a range of issues. No matter what stage your company is at, we have the expertise to help you.

    KPMG is globally recognised as the centre of excellence for the aircraft leasing industry. Almost every aviation finance industry player of any significance can be found on our client list.

    Joe O'Mara

    Partner, Head of Aviation Finance

    KPMG in Ireland

    Get our Aviation insights

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    Our Aviation Finance services

    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

    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

    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

    Get in touch

    Are you ready to soar to new heights in aviation finance? Look no further than KPMG, the industry leader in providing exceptional financial solutions for the aviation sector. Whether you're an airline, lessor, investor, or aircraft manufacturer, our team of experienced professionals is ready to guide you through the complex world of aviation finance.

    Contact our team today to discuss your specific needs and discover how our tailored services can help you achieve your financial goals. 

    Joe O'Mara

    Partner, Head of Aviation Finance

    KPMG in Ireland

    Killian Croke

    Partner

    KPMG in Ireland

    Kieran O'Brien

    Partner

    KPMG in Ireland


    Our clients include:

    • Accipiter/Cheung Kong
    • ACG
    • AerCap
    • AerDragon
    • Aergen
    • Aergo Capital
    • AerSale
    • AerVenture
    • AFC
    • Airborne Capital
    • Air Lease Corp
    • Airbus Financial Services
    • Aircastle
    • Airplanes Group
    • Airspeed
    • ALAFCO
    • Aldus
    • Alize Worldwide Ltd
    • Amedeo
    • Apollo Aviation Group
    • Archway Aviation
    • ASL Aviation Group
    • AVIC International Leasing
    • Avolon
    • AWAS
    • Banc of America Leasing
    • BBAM
    • Blackrock
    • Blade Engine Securitisation
    • BOC Aviation
    • BoComm
    • Carlyle Aviation Partners
    • Castlelake
    • CCB Leasing International
    • CDB Leasing
    • China Aircraft Leasing Ltd
    • CMB Financial Leasing
    • Century Tokyo Leasing
    • Challey
    • CHC Helicopter
    • Cityjet
    • Doric Asset Finance
    • DP Aircraft
    • DVB
    • EADS
    • ECC Leasing
    • Eirtech Aviation
    • EirTrade
    • Elix Aviation
    • Engine Lease Finance
    • Etihad
    • EZ Air
    • FLY Leasing
    • FPG Amentum
    • Fuyo General Lease Company
    • Galaxy Aviation
    • GA Telesis
    • GECAS
    • GOAL
    • Goshawk
    • GTLK
    • Guggenheim
    • Hudson Capital
    • IAE
    • ICBC Leasing
    • Intrepid Aviation
    • Investec
    • Irelandia Aviation
    • Jackson Square Aviation
    • Jetscape
    • Kahala Aviation
    • KG Aircraft Leasing
    • Killick Aerospace
    • Korean Air
    • Lease Corporation International
    • Lighthouse Aviation
    • Lobo Leasing
    • Macquarie
    • Magellan Air
    • Magnetar
    • MCAP
    • Milestone Aviation
    • Minsheng Commercial Aviation
    • Mitsubishi UFJ
    • Mitsui
    • NEC Leasing
    • Nord LB
    • Nordic Aviation
    • Norwegian Air Shuttle
    • Novus
    • Oakhill
    • Odyssey Aviation
    • ORIX Aviation
    • Primus Aviation
    • Rotor Engines Securitization
    • Ryanair
    • Saudia
    • Seabury
    • Seraph
    • Shenton Aircraft Investment
    • Skyworks
    • SMBC Aviation Capital
    • Standard Chartered
    • TFM Aviation
    • Triton Aviation/Worldstar Aviation
    • Vermillion
    • Viva Aerobus
    • Volito
    • Volito Goldman Sachs
    • Voyager
    • Waypoint
    • Willis Lease
    • Woodcreek