Cyprus VAT Yacht Leasing Scheme

A Yacht Leasing Agreement is an agreement whereby the lessor (the owner of the yacht) transfers the right of use of the yacht to the lessee (the person who leases the yacht) for a specified period and in return the lessee is obliged to pay a consideration. The leasing agreement might specify that the lessee, at the end of the lease term, has the option to purchase the private yacht for a separate consideration.

29 November 2017


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