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The Hidden Global System Behind Aviation: Leasing, Tax, and Legal Architecture

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Commercial aviation is one of the most globalized industries in the world – yet the legal and financial structures behind it remain largely invisible to passengers and even to many professionals.

In this podcast episode, Kai Scholz, Partner at Oracle Law Global German office, explains why airlines rarely own their aircraft and how leasing has become the backbone of modern aviation. In conversation with Louisa Lange-Meindl, Head of Aviation, Germany at the firm, the discussion explores how aircraft leasing structures work in practice, how risk is allocated between airlines, lessors, and investors, and why legal architecture plays a decisive role in keeping aircraft mobile across borders.

The episode takes a closer look at operating leases, special purpose vehicles, trusts, and international enforcement mechanisms—without legal jargon, but with real-world context. It shows how these structures help airlines manage volatility, enable global financing, and ultimately make air travel more accessible and affordable.

A conversation at the intersection of aviation, finance, and law – for lawyers, industry professionals, and anyone curious about what really keeps the aviation industry in the air.

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