Tax rebates

Priority: tax rebates maintain a strong labour market

Dutch shipowners:

“Tax rebates for the shipping sector must be maintained in order to preserve Dutch employment in the shipping industry.”

The KVNR, together with its members, has drawn up proposals for improvements to the tonnage scheme and presented these to the government, in preparation for its evaluation process. The evaluation report is expected to be published in the first half of 2021.

Contact

Lodewijk Wisse
Tax and Legal

+31 10 2176 270
wisse@kvnr.nl

Press inquiries

Nathan Habers
Public Relations

+31 10 2176 264
habers@kvnr.nl

Context

Tax rebates in the shipping sector enable Dutch shipowners to stay competitive in the global shipping industry by means of wage cost reduction. This scheme also strengthens the position of Dutch seafarers in the labour market. As such, this scheme contributes to the appeal of the Dutch flag and, therefore, to employment.

The aim of the scheme is threefold:

To strengthen the position of Dutch seafarers in the labour market;
To strengthen the competitive position of Dutch shipowners;
To strengthen the whole Dutch maritime cluster by supporting Dutch seafarers as their careers move onshore.

Without this tax rebate structure, Dutch seafarers would disappear from the fleet, with serious consequences to the entire Dutch maritime cluster. Many Dutch seafarers continue their careers working onshore in the Dutch maritime cluster, due to their knowledge and expertise.

The challenge

The tax rebate structure is subject to European rules of state aid. It contributes to the competitive position of Dutch shipowners and seafarers with respect to their European and global competitors.

It is therefore paramount to keep the structure as financially attractive as possible. Optimising calculation methods and broadening its scope are some of the possible ways to achieve this.

State of play - 10 February 2021

At the end of 2020, the Dutch government evaluated the maritime tax schemes (tonnage scheme, remittance reduction for maritime shipping and arbitrary depreciation of seagoing vessels).

In preparation for this evaluation process, the KVNR, together with its members, has drawn up proposals for improvements for the tonnage scheme and presented these to the government. The evaluation report is expected to be published in the first half of 2021.