# Yacht Navigator

> Interactive yacht map: compare flags and charter countries, VAT and temporary admission, YET, cabotage, finance and the 500 GT boundary.

Canonical: https://wiki.private.law/en/yacht-navigator
Language alternate: https://wiki.private.law/yacht-navigator
Topic hub: https://wiki.private.law/en/aircraft-yachts

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Set the users, main base, charter model, financing and yacht size. The navigator builds a VAT, flag, operation, risk and next-step map.

## Questions the global /ask protocol understands

The global /ask and MCP protocols use this map together with the cluster articles. This is not a separate question button: ask through any connected Wiki interface and include the facts of your case.

## Decision rules

### Yacht ownership framework

Condition: Yacht

Flag, place of actual management, VAT or temporary admission and charter status must work as one system.

- First identify the beneficial owner, users, cruising area and time spent in the EU.
- The flag does not replace port-state control, crew, radio, MMSI, insurance and class requirements.
- Before acquisition, check title, maritime liens, class records, VAT status and sanctions history.
- Grey-area schemes near this case: Sham commercial status used for duty-free fuel creates assessment and detention risk.
- Grey-area schemes near this case: AIS-off operation, crew without SEAs, cash APA and flag hopping increase port-state and banking risk.

### EU-resident user

Condition: Yacht · Any EU-resident users?: Yes

For an EU resident, the safe baseline is VAT-paid status or a fresh full import; temporary admission is generally unavailable.

- VAT evidence must identify the yacht and connect to a continuous title history.
- A Spanish base separately raises the 12% IEDMT risk for yachts over 8 m.
- Grey-area schemes near this case: A non-resident company does not create temporary admission when an EU resident actually uses and controls the yacht.

### Non-EU users

Condition: Yacht · Any EU-resident users?: No

EU temporary admission generally allows up to 18 months when the owner and user are non-resident.

- Exit from the EU closes the cycle; a qualifying re-entry starts a new period.
- Montenegro and Turkey are common external bases, but a paper-only exit does not cure non-compliance.
- Grey-area schemes near this case: Captive charter or a sham non-resident does not change actual personal use by an EU resident.

### Systematic yacht charter

Condition: Yacht · Commercial use: Systematic charter

A Malta commercial flag is a common route, but charter rights and VAT also follow the country of actual operation.

- Commercial import and VAT recovery require real taxable activity and private/effective-use accounting.
- France, Italy, Spain, Greece, Croatia and Turkey use different rates, licences and cabotage constraints.
- For Greece, verify e-Charter; for Croatia, check the cabotage quota for non-EU flags.
- Grey-area schemes near this case: Charter mainly to the beneficial owner without market activity and operating substance looks like captive charter.

### Occasional charter: YET

Condition: Yacht · Commercial use: Occasional

Yacht Engaged in Trade permits limited charter of a private yacht only when the flag and commercial conditions are met.

- Cayman and Marshall Islands are the working flags; the programme generally applies above 24 m.
- The cap is 84 charter days, with the main practice in France and Monaco.
- The principal charterer must be non-EU resident and the yacht meets full commercial compliance.
- Grey-area schemes near this case: Owner release without YET and local charter compliance can become unlawful commercial use.

### Yacht bank finance or lease

Condition: Yacht · Financing: Bank / lease

A lender wants a recognised flag, registrable ship mortgage, clean title and predictable enforcement.

- A common shortlist is Red Ensign Category 1 or Malta.
- Indicative LTV is 50–70%, depending on age, yard, liquidity and charter history.
- Maritime liens may rank ahead of the mortgage and follow the vessel after a transfer.
- Grey-area schemes near this case: A Delaware LLC is an owner vehicle, not a flag; confusing the two breaks the security package.

### Spanish base

Condition: Yacht · Main base: Spain

In addition to 21% VAT, check 12% IEDMT for yachts over 8 m and the regional charter licence.

- IEDMT relief is not automatic merely because the yacht is commercially registered.
- Marina, place of management and actual use matter to the Spanish analysis.

### Non-EU base: Montenegro or Turkey

Condition: Yacht · Main base: Montenegro / Turkey

Both can close an EU temporary-admission cycle, but Turkey bars domestic charter by a foreign-flag yacht.

- Record the actual exit, clearance and re-entry rather than a paper stamp.
- For commercial use, verify the right to embark and disembark guests.

### United States and Caribbean

Condition: Yacht · Main base: US / Caribbean

US cabotage rules close domestic charter under a foreign flag; practical routes use the USVI and Bahamas.

- Check the cruising licence, guest embarkation and disembarkation points and exact itinerary.
- Allocate hurricane relocation, cancellation and insurance deductibles in the charter agreement.
- Grey-area schemes near this case: A nominal trip outside territorial waters does not make a prohibited US domestic charter lawful.

### UAE yacht base

Condition: Yacht · Main base: UAE

Flag, local cruising permits and charter rights must be checked separately for the emirate and actual use model.

- Do not automatically transplant a Mediterranean VAT/YET model into UAE waters.
- Align insurance territory, crew visas and radio licences for moves between regions.

### Yacht 50 m+

Condition: Yacht · 50 m+

A 50 m length does not itself prove 500 GT: verify gross tonnage. At 500 GT, additional MLC and ISM requirements apply.

- Check MLC certification, ISM or mini-ISM, safe manning and the management company.
- Solve the home-berth question early: berth supply narrows sharply above 50 m.
- Grey-area schemes near this case: Planning by length alone without checking gross tonnage can miss mandatory compliance.

## Jurisdiction comparison

### Commercial charter by country

| Country | VAT / tax | Constraint |
| --- | --- | --- |
| France / Monaco | 20%, adjusted for actual non-EU time | YET applies if its conditions are met |
| Italy | 22%, adjusted for actual use | Document non-EU routes |
| Spain | 21% + 12% IEDMT risk above 8 m | Regional charter licence |
| Greece | 13% with possible reductions | e-Charter; third-country flags commonly 35 m+; Standard 28 days / Plus |
| Croatia | 13% | Cabotage quota for non-EU flags |
| Turkey | Local rules | Domestic charter by a foreign flag is barred |

### Yacht flags and regimes

| Flag / regime | Useful for | Key check |
| --- | --- | --- |
| Malta commercial | Systematic Mediterranean charter | Commercial compliance, VAT and effective use |
| Cayman YET | Limited charter of a private yacht | 24 m+, 84 days, principal charterer non-EU |
| Marshall Islands YET | Limited charter of a private yacht | Eligibility and full commercial compliance |
| Red Ensign Category 1 | Large private yacht and bank finance | Ship mortgage, class and enforcement |
| Foreign flag in the US | Private cruising | Domestic charter barred; cruising licence and itinerary |

## Control scenarios

### yacht-spain

Asset: Yacht · Any EU-resident users?: Yes · Main base: Spain · Commercial use: Systematic charter · Financing: Own funds
- Yacht ownership framework: Flag, place of actual management, VAT or temporary admission and charter status must work as one system.
- EU-resident user: For an EU resident, the safe baseline is VAT-paid status or a fresh full import; temporary admission is generally unavailable.
- Systematic yacht charter: A Malta commercial flag is a common route, but charter rights and VAT also follow the country of actual operation.
- Spanish base: In addition to 21% VAT, check 12% IEDMT for yachts over 8 m and the regional charter licence.

### yacht-yet

Asset: Yacht · Any EU-resident users?: No · Main base: EU · Commercial use: Occasional · Financing: Own funds
- Yacht ownership framework: Flag, place of actual management, VAT or temporary admission and charter status must work as one system.
- Non-EU users: EU temporary admission generally allows up to 18 months when the owner and user are non-resident.
- Occasional charter: YET: Yacht Engaged in Trade permits limited charter of a private yacht only when the flag and commercial conditions are met.

### yacht-us

Asset: Yacht · Any EU-resident users?: No · Main base: US / Caribbean · Commercial use: Systematic charter · Financing: Bank / lease
- Yacht ownership framework: Flag, place of actual management, VAT or temporary admission and charter status must work as one system.
- Non-EU users: EU temporary admission generally allows up to 18 months when the owner and user are non-resident.
- Systematic yacht charter: A Malta commercial flag is a common route, but charter rights and VAT also follow the country of actual operation.
- Yacht bank finance or lease: A lender wants a recognised flag, registrable ship mortgage, clean title and predictable enforcement.
- United States and Caribbean: US cabotage rules close domestic charter under a foreign flag; practical routes use the USVI and Bahamas.
- Yacht 50 m+: A 50 m length does not itself prove 500 GT: verify gross tonnage. At 500 GT, additional MLC and ISM requirements apply.

### yacht-uae

Asset: Yacht · Any EU-resident users?: No · Main base: UAE · Commercial use: No charter · Financing: Bank / lease
- Yacht ownership framework: Flag, place of actual management, VAT or temporary admission and charter status must work as one system.
- Non-EU users: EU temporary admission generally allows up to 18 months when the owner and user are non-resident.
- Yacht bank finance or lease: A lender wants a recognised flag, registrable ship mortgage, clean title and predictable enforcement.
- UAE yacht base: Flag, local cruising permits and charter rights must be checked separately for the emirate and actual use model.
- Yacht 50 m+: A 50 m length does not itself prove 500 GT: verify gross tonnage. At 500 GT, additional MLC and ISM requirements apply.

## Related guides

- [Aircraft & yachts: cluster map](https://wiki.private.law/en/aircraft-yachts)
- [Yacht: flag, VAT, charter and finance](https://wiki.private.law/en/yacht-ownership)
- [Separate aircraft navigator](https://wiki.private.law/en/aircraft-navigator)

## FAQ

### Does the navigator replace a legal opinion?

No. It identifies decision points and checks. The final structure depends on the users, routes, agreements, operator, lender and rules in force on the transaction date.

### Can I compare countries in the result?

Yes. The case map shows applicable import jurisdictions, registries, flags and charter countries side by side, with the selected base highlighted.

### How is the navigator connected to /ask and MCP?

Its rules, comparison tables and control scenarios are published into the common Wiki machine index. Global /ask and MCP can answer from them with the canonical articles, without a separate question form on this page.

### Why does the actual user matter more than the owner company?

Customs, tax authorities, regulators and lenders look at actual use and control. A nominal non-resident company does not cure a model where a resident of another country controls the asset.

_This is a first-pass routing aid, not legal or tax advice. Rules, rates and the operating model must be verified as of the implementation date._