Why 2025 Could Be the Year to Invest in a Jet, Helicopter, or Yacht
By Dr. Alexander Kern & Nico van Zyl | TrustQore
On July 4, 2025, the U.S. enacted what many are already calling the most consequential tax reform in recent years: the One Big Beautiful Bill Act.
At its core lies a provision with far-reaching implications for global wealth planning: the reinstatement of 100% bonus depreciation.
What’s Changed?
Under the new framework, qualified business assets, including private jets, helicopters, and even charter-registered yachts, are eligible for full depreciation in the year of acquisition.
- Applies to both new and pre-owned assets
- Open to U.S. taxpayers and strategically structured foreign buyers
- Compliance and timing remain essential
“This reform has reawakened opportunities that go far beyond tax savings,” says Nico van Zyl, Chief Commercial Officer at TrustQore. “For our clients, these are not vanity acquisitions. They are mobile, multi-jurisdictional business platforms that generate yield, deliver mobility, and enhance long-term wealth preservation.”
Case One: The Superyacht Strategy
Mr. M., a 48-year-old U.S. technology entrepreneur, recently exited his second company and sought a way to combine lifestyle mobility with efficient wealth structuring.
With TrustQore’s guidance, he acquired a 38-meter charter-registered yacht, strategically placed into a Monaco–Miami charter rotation.
Thanks to the reinstated 100% bonus depreciation, Mr. M. offset the yacht’s entire acquisition cost against taxable income in year one, while also creating:
- A profitable charter business
- Personal mobility between Europe and the U.S.
- A compliant cross-border asset structure
As Dr. Alexander Kern, Head of Client Relations Middle East, notes:
“True luxury today is intelligent stewardship, aligning lifestyle with compliance, fiscal efficiency, and global mobility. Mr. M.’s yacht is not a toy. It’s a business tool designed for both wealth preservation and lifestyle freedom.”
Case Two: The Aviation Play
Family C. is a New York-based family office with diverse investments in real estate and private equity. In 2025, they faced a challenge: growing demands for efficient, secure, and flexible mobility across their U.S., European, and Middle Eastern operations.
After strategic review, they acquired a Gulfstream G600 jet, placed into a corporate fleet structure that enabled:
- 100% bonus depreciation in year one
- Cross-border operational efficiency, linking their U.S. HQ with offices in Dubai and London
- Business charter compliance, generating additional income during idle hours
For Family C., the jet was not only a lifestyle enhancement but a business enabler.
“Family offices increasingly see aviation assets as strategic infrastructure, not indulgence,” explains Nico van Zyl. “The Gulfstream is as much about time efficiency and governance as it is about tax optimisation.”
By leveraging the new depreciation rules, Family C. significantly reduced taxable income, while integrating aviation into their long-term succession and mobility planning.
Why 2025 Is a Pivotal Window
- U.S. buyers are returning fast: Demand is driving up values and tightening inventory.
- Geopolitical trade dynamics: Ongoing tariff negotiations could reshape acquisition structures.
- Scarcity: Prime shipyard slots and pre-owned business aircraft are already harder to secure.
- Regulatory scrutiny: Authorities expect clear commercial justification; poorly structured deals won’t survive audit.
The TrustQore Perspective
At TrustQore, we see the reinstatement of 100% bonus depreciation as a strategic inflection point.
“This is the moment to assemble the right team; tax strategists, customs experts, legal counsel, and asset managers,” emphasizes Nico van Zyl. “Getting it wrong risks scrutiny. Getting it right unlocks massive fiscal and lifestyle advantages.”
Or, as Dr. Alexander Kern concludes:
“2025 is not simply the year to acquire a jet, helicopter, or yacht. It’s the year to structure it intelligently.”