Aviation Finance

Industry expertise and innovation in aviation finance solutions.

At PwC Aviation Finance, our team of seasoned professionals combines deep industry knowledge with technical specialism to address your strategic, operational, financial, regulatory and tax needs. With senior-level experience across all facets of the aviation industry and a robust global network, we deliver innovative and transformational solutions tailored to the evolving aviation finance landscape.

 

Emerging trends

The aviation industry is influenced by the same trends shaping today’s complex business environment. Staying ahead of these trends and understanding the associated challenges is crucial for success.

Sustainability strategy

In today’s business landscape, sustainability is a critical component of corporate strategy, not just a buzzword. Companies are increasingly held accountable for their environmental, social and governance (ESG) practices. Navigating the complexities of sustainability requires a comprehensive approach.

Among the various ESG frameworks, the EU Corporate Sustainability Reporting Directive (CSRD) stands out, introducing significant changes in reporting and assurance requirements. This directive is particularly relevant to the aviation industry, which is asset-intensive and involves complex structures, from private equity to asset-backed securities and sidecar investment vehicles. The application of such frameworks and the associated challenges cannot be underestimated.

At PwC, we are committed to helping you stay ahead of the curve. We assist you in navigating the complex reporting landscape and integrating sustainability into your business.

GenAI revolution

Generative AI (GenAI) is transforming the aviation finance industry by enhancing operational efficiencies, decision-making and resource allocation, driving growth and innovation. As adoption accelerates, integrating these innovations is essential for staying competitive.

GenAI optimises both customer-facing processes and back-office operations, aiding in deal analysis, legal documentation, portfolio monitoring and creditworthiness assessments. However, GenAI also introduces risks, making it crucial to address Responsible AI considerations and regulatory frameworks.

We combine our aviation expertise with deep specialisation in GenAI, supporting clients in deploying customised AI models and integrating AI into enterprise software. Our partnerships with AI leaders like Microsoft, Harvey and OpenAI enhance our ability to deliver tailored solutions, driving innovation, efficiency and responsible implementation.

Cyber resilience

The evolution of technology has heightened cybersecurity threats across all sectors, including aviation finance. The increasing sophistication and frequency of cyber threats make it essential for the aviation industry to prioritise and evolve its cybersecurity measures.

The aviation finance sector must focus on cybersecurity to protect assets, data and reputation from rising threats. Key areas of focus include identity and access management, third-party risk management and overall cyber risk management. By addressing these areas, the aviation industry can successfully navigate the complexities of the current cybersecurity landscape, ensuring a secure and resilient future for their operations.

Our strategic insights and methodologies are designed to strengthen your cybersecurity defences, ensuring you can confidently face the challenges of today and tomorrow.

Operational excellence

In the dynamic world of aircraft leasing, operational efficiency and adaptability are crucial. Rapid technological advancements and evolving market demands require a strategic approach to transformation. By embracing innovative solutions and optimising processes, aircraft leasing companies can enhance performance while reducing operational costs.

Our expertise empowers aircraft leasing companies to traverse these complexities confidently. We focus on process optimisation, digital transformation and change management to drive sustainable operational growth and excellence. With tailored strategies and industry insights, we help streamline operations, leverage cutting-edge technologies and create a competitive edge.

At PwC, we support your journey towards lasting operational excellence with comprehensive methodologies and strategic guidance.

Our recent aviation transactions

Explore a selection of our client engagements.

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2025 Aviation Industry Review & Outlook

What are our predictions for the aviation industry for the coming 12 months?

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Aviation Finance: 2024 highlights

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Our Aviation Finance services

Tax services

PwC Ireland is a global centre of excellence for aviation leasing, with over 60 aviation leasing tax professionals providing tax advice across the lifecycle of aviation finance organisations in over 125 jurisdictions. We coordinate a world-class aviation leasing tax network, delivering high-quality services to top aircraft lessors, new institutional investors and start-ups.

Our tailored services address the unique tax challenges of the aviation industry, offering comprehensive tax planning and compliance to ensure clients meet obligations while maximising efficiencies. We advise on structuring transactions to optimise tax outcomes, including cross-border leasing and financing. Combining technical expertise with a deep understanding of the aviation industry, we help clients navigate the complex tax landscape and achieve their business objectives.

Advisory services

The Aviation Finance Advisory Services (AFAS) team guides and supports stakeholders throughout the commercial aviation deal cycle. Led by experienced specialists with direct industry experience, AFAS collaborates with PwC’s Aviation Finance practice and global network.

Our services include arranging financing solutions, advising on restructuring transactions and leveraging industry relationships to source investment capital. We formulate strategic plans for investors, evaluate investment opportunities and execute transactions. Our fleet analysis services encompass fleet and lease reviews, divestment and restructuring. Additionally, we evaluate impairment exposures, provide restructuring and insolvency advice and conduct business reviews and due diligence.

By leveraging our industry knowledge and global network, AFAS delivers tailored solutions to help clients navigate the complexities of the aviation industry.

Assurance services

Our aviation finance assurance services provide clients with the confidence and transparency needed in the aviation industry. Our assurance services include financial statement audits, ensuring that clients’ financial reports are accurate and comply with relevant accounting standards.

From planning and executing aviation transactions to traversing regulatory changes, all aspects of your business rely on understanding increasingly complex accounting rules and frameworks. Our accounting advisory team has the knowledge and experience to help you navigate these challenges, preserving and growing the value of your business. Our expertise in domestic and international deals, regulatory regimes and accounting standards will help you manage complexity with confidence.

By delivering high-quality assurance services, we help clients build trust with stakeholders and enhance their financial integrity.

Consulting services

Our aviation finance consulting services leverage extensive industry experience to drive strategic, operational and technological change with lasting benefits. Our team of industry veterans and consultants offers unparalleled expertise in best-in-class process and technology solutions tailored to the aviation sector. We stay abreast of global trends to ensure value realisation is central to our transformations.

Our services include project and programme design, delivery, PMO support, programme assurance, change management and benefits management. We also specialise in operational excellence through operating model design, process optimisation, operational digitisation, policy and process design, and ESG strategy implementation. Dedicated to delivering excellence, we help you achieve your business goals and stay ahead of the competition.

Explore our thought leadership

Meet the Aviation Finance team

Connect with our aviation finance experts.

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Contact us

Brian Leonard

Brian Leonard

Partner, PwC Ireland (Republic of)

Yvonne Thompson

Yvonne Thompson

Partner, PwC Ireland (Republic of)

Joe Conboy

Joe Conboy

Partner, PwC Ireland (Republic of)

Paul Sheridan

Paul Sheridan

Aviation Finance Advisory Services Leader, PwC Ireland (Republic of)

Stephanie Loughnane

Stephanie Loughnane

Director, PwC Ireland (Republic of)

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