Residence · Company · Self-employed

The best mix of income and corporate tax for your aviation assets

The 29 Schengen countries compared for a pilot or owner weighing where to move tax residence and how to invoice — as a sole trader or through a company: taxes, special regimes, banking, and time to incorporate and settle.

Before you compare

Four rules that weigh more than the headline rate

1

Residence ≠ 183 days

Spain also applies the centre of economic interests and the presumption through spouse and minor children. Without a tax-residence certificate from another country, the tax authority still treats you as resident. Choosing a country means real ties there and dismantling those at home.

2

Article 15.3 of tax treaties

Many treaties tax crew salary in international traffic where the operator's place of effective management is. In 2025 the TEAC applied it to a pilot resident in France working for a Spanish company. Check the treaty with the operator's country before moving.

3

Social security by home base

For crew, EU Regulations 883/2004 and 465/2012 tie social security to the base country, not to your residence nor to your company's country.

4

Company where you live

Invoicing the operator through a company when the relationship is really employment gets recharacterized (false self-employment and interposed company). A single-member company is resident where it is managed: residence and company should sit in the same country.

Ease 1–5 (5 = very easy) EU Member State € Euro RE New-resident regime Tick the last column to compare up to 3 countries
Country Income tax Corporate Dividend Co.+div. Banking Company Residence Setup Compare

Indicative overall score: combines corporate+dividend load (40%), top marginal income tax (20%) and the banking, company and residence ease ratings (40%). It does not factor in special regimes, treaties or the article 15.3 rule, which can change the result entirely for a pilot. Figures marked "verify" could not be confirmed in a primary source. Always confirm with a tax adviser in the destination country.

How Flyxchain helps

From the table to a structure that holds

The table is a starting map, not advice. Flyxchain designs the residence, company and invoicing structure for crew and aircraft owners end to end — checking the operator's treaty, the home-base social-security rule and the substance each country demands — independently and always on your side.

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General information, current as of 2026. Not legal, tax or financial advice; all requirements must be confirmed with the registry and qualified local advisors.