The U.S. just passed what many are calling the most significant tax reform in years: the “One Big Beautiful Bill Act” signed into law on July 4, 2025.
Beyond the headlines and politics, this law has reawakened a golden opportunity for business leaders and visionaries who think globally and act boldly.
🎯 What’s changed?
100% bonus depreciation is now reinstated , meaning those who acquire qualified business assets like private jets, helicopters, and even charter-registered yachts can deduct the entire purchase value in the year the asset is placed into service.
And yes, this applies to both new and pre-owned assets, to U.S. taxpayers and strategically structured foreign buyers.
For entrepreneurs, family offices, and investment-minded UHNWIs, this is more than a tax strategy. It's a wealth architecture tool: one that aligns lifestyle, mobility, and long-term capital planning.
But more importantly, it’s a reminder:
🌍 True luxury isn’t about ownership. It’s about intelligent stewardship.
Whether you're acquiring a Gulfstream for business expansion, placing a superyacht into a Monaco-Miami charter rotation, or restructuring your corporate fleet: this moment invites strategic action.
🔍 Here’s why 2025 is pivotal:
• U.S. buyers are expected to flood the market, boosting values and
tightening availability
• Tariff negotiations may soon impact global purchases — time and structure matter
• Quality inventory (and shipyard slots) are already becoming scarce
• Tax authorities will demand robust justification : compliance is key
🏁 Who’s winning?
Shipyards and dealers with U.S.-based stock: ready to enter charter use now.
I’ve long believed that luxury assets are more than passion investments. They’re mobile, multi-jurisdictional businesses, and the smartest investors treat them accordingly.
If you’re considering an acquisition, restructuring, or exploring eligibility under the new bill, now is the time to assemble the right team: tax strategists, customs planners, legal counsel, asset managers.
For more information, please contact:
Janet Xanthopoulos
Director and Head of Yacht & Jet Department
j.xanthopoulos@rosemont-yacht.com
August 2025