Tax rebates in the shipping sector enable Dutch shipowners to stay competitive in the global shipping market. It is a system that contributes to the overall competitiveness of the Dutch flag and, therefore, to levels of employment. The three aims of this are to strengthen:

1. the position of Dutch seafarers in the international labour market;
2. the competitive position of Dutch shipowners;
3. the whole Dutch maritime cluster by supporting Dutch seafarers as their careers move onshore.

Drawing on their knowledge and expertise, many Dutch seafarers continue their careers working onshore in the Dutch maritime cluster. Without this tax rebate structure, Dutch seafarers would disappear from the fleet; a result with serious consequences for the entire Dutch maritime cluster.

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.