My thoguhts;
Don't set up an Air Taxi business under the "old" regs!
Seriously:
3.1 ..... the requirement for those costs to be shared equally and for the flight not to be published or advertised is removed.
So, you can advertise your "new business"
3.2 The Guidance Material
"note word Guidance"
GM2 Article 6.4a(a);(b) of the Operations Regulation states that:
‘Direct cost’ means the cost directly incurred in relation to a flight, e.g. fuel, airfield
charges, rental fee for an aircraft. There is no element of profit.’
Note: While there is no element of profit for the flight, nothing to say the rental person cannot make a profit.
3.3 It should be noted that the sharing of annual costs is not permitted under this arrangement.
The Guidance Material GM3 Article 6.4a(a);(b) of the Operations Regulation states that:
‘Annual cost’ means the cost of keeping, maintaining and operating the aircraft over a
period of one calendar year. There is no element of profit.’
This is saying the pilot can't get money for the annual costs, but if they are renting, then the aircraft owner obviously can - since that is a main component of the rental calculation!
So, my conclusion:
Set up aircraft ownership in a limited company, or your spouse's name (ie a separate legal identity), rent it to yourself at an inflated cost. Then the flight is "not for profit".
Or just do it as a business and "hire" the pilot, who flies for free but gets the hours in. Heck, even some American airlines run their business this way.