EASA AIR OPS
Regulation (EU) No 965/2012
CAT.IDE.A.285 Flight over water
(a) The following aeroplanes shall be equipped with a life-jacket for each person on board or equivalent flotation device for each person on board younger than 24 months, stowed in a position that is readily accessible from the seat or berth of the person for whose use it is provided:
(1) landplanes operated over water at a distance of more than 50 NM from the shore or taking off or landing at an aerodrome where the take-off or approach path is so disposed over water that there would be a likelihood of a ditching; and
(2) seaplanes operated over water.
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