In 2021, the Ministry of Infrastructure and Water Management, in coordination with the Ministry of Finance, commissioned Deloitte to evaluate the maritime fiscal regulations.
The evaluation report was sent to the Dutch House of Representatives by the Minister of Infrastructure and Water Management in 2022. Deloitte’s conclusion was that the tonnage tax regulations and the tax rebates for the shipping industry are conditional for the existence of a Dutch fleet and a Dutch maritime cluster. To compete with global competition, Deloitte also recommended broadening the scope of the tonnage tax scheme to ships working in the offshore industry.
In February 2023, the House of Representatives adopted a motion, submitted by Chris Stoffer (SGP), instructing the government to bring ships active in the offshore industry fully under the scope of the tonnage tax regulations and the tax rebates. Of course, this must be worked out within European frameworks regarding state subsidies.
The tonnage tax regulations are therefore in need of major maintenance. Currently, the tonnage tax regulations can be applied to ships carrying out transport activities and a number of specific type of ships. However, due to technological developments and social needs, the KVNR advocates reversing this to create a non-exhaustive list of qualifying ships.