Aircraft Leasing

Our 10-years' market experience makes us your perfect partner at finding you most favourable aircraft leasing arrangement. We assist airlines with ACMI, Wet Lease or Dry Lease solutions for resolving AOG situations and contingency planning in case of lack of aircraft. We arrange for complete range of aircraft leasing solutions and help you negotiate the best terms.

Wet Lease

Aircraft operations are executed under the Air Operator Certificate (AOC) of the Lessor, while flights use flight numbers of the Lessee.

Depending on business needs, Wet Lease agreements can be short-term, lasting usually from 1 to 3 months, medium-term lasting from 3 to 12 months and long-term, lasting from 12 to 24 months.

Wet Lease is usually used for opening and testing new routes, as well as boosting flight capacity during seasonal traffic peaks without creating year-round financial burden for the Lessee. Airlines often use wet leasing as a planned replacement when aircraft is needed to cover the gap during their own aircraft maintenance.

When new aircraft deliveries are delayed, airlines turn to wet leasing as an intermediate solution to keep their aircraft fleet capacity intact.


Airlines Connection experts act as intermediaries in the entire process, from finding the perfect aircraft, relating to the leasing purpose, to negotiating favourable lease conditions for both sides in the deal. With our global network of airlines and comprehensive aircraft knowledge, we will find a Wet Lease solution tailored to your specific business needs.

ACMI Subcharter

In ACMI Lease the Lessor is also to provide aircraft, crew, maintenance and insurance and will retain the operation of the aircraft under its own Air Operator Certificate (AOC) while operations are executed under flight numbers of the Lessee.

ACMI Subcharter serves as a replacement aircraft solution during AOG (Aircraft on Ground) situations of the airline, industrial actions like strike of the crew or airport personnel, passenger evacuations, special events requiring instant and time limited capacity boost and similar last minute situations.

Contact us – our team can provide support for any kind of ACMI projects and offer worldwide solutions tailored to your leasing requirements.


Dry Lease occurs in the form of Operating Lease or Financial Lease – the primary difference being their treatment on the Lessee’s balance sheet. Operating and Financial Leases can also be structured in a way of Cross-border Leasing and Sale and Leaseback arrangement.

Operating Lease

Within Operating Lease, a lease term is relatively short compared to the economic life of the aircraft. The airline or aircraft operator, which operates, maintains and insures the aircraft, does not record the aircraft as an asset or liability on the balance sheet, thus not assuming the risk of ownership. The aircraft is returned to the Lessor at the end of the contractual period, which is usually from 2 to 7 years.

Financial Lease

Financial Lease is known also as a Capital Lease. Aircraft is under lease for a longer period of time after which the contract provides transfer of ownership at an agreed price. The airline i.e. aircraft operator enjoys depreciation and deducts the interest expense component of the lease payment. Aircraft is operated, maintained and insured by the Lessee.

Cross-border Lease

Aircraft lease can often occur cross-border, meaning that the two parties involved have their offices registered in different countries, under different accounting regulations. Cross-border Lease can have a significant advantage as it can allow both parties to take advantage of tax benefits due to differences in international accounting laws governing the transaction. One of the major objectives of cross-border leasing is to reduce the overall cost of financing by reducing taxable income.

Sale and Leaseback

Financial Lease can be structured as a Sale and Leaseback arrangement, where the aircraft owner sells the aircraft to the lender or lessor who then immediately leases the aircraft back to the original owner. This kind of arrangement not only changes the airline’s aircraft ownership structure, but also generates a cash inflow from the sale, which can be used to free the capital tied to the aircraft.


We can connect you to the leasing provider best suited for your requirements and advise you through the process, making all aspects of the transaction transparent and easily understandable. We will be with you all the way.