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There is an old curse which says “May you live in interesting times.” Since 2020, the aviation community have been living in ‘interesting times’ and in a time of unprecedented uncertainty. The COVID-19 global pandemic is now largely behind us, but we are facing other uncertainties – environmentally, economically and geo-politically. In times of crisis, business participants seek out established markets; robust structures and credit arrangements and secure and stable legal regimes for certainty and security of outcomes. Ireland is such a location for the aviation sector.

In this note, we look at some of the legal, regulatory and tax landscape in Ireland for aviation business including lenders, investors and companies in 2022 and beyond. We prepared this note to:

  • Spotlight the EU sanctions that have recently been put in place in response to Russia’s actions in Ukraine
  • Highlight the extension of COVID-19 legislative measures and the end of transitional arrangements to 31 December 2022 in Ireland
  • Identify sources of finance and reform in funding structures relevant to the aviation sector
  • Outline regulatory and reporting requirements, and
  • Identify new corporate arrangements and reforms underway in 2022/2023 which may impact on transaction participants in the areas of company law, compliance, governance and oversight, and tax

To read our full Aviation Sector - Beyond 2022 Insight, click on 'Document/Authorship' below.



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