The EFTA Surveillance Authority (ESA) has approved a new ten-year special tax regime for shipping in Norway.

The Norwegian scheme exempts maritime transport from the usual corporate tax rate. Instead, ship owners pay taxes based on ship weight, resulting in a significantly reduced rate. The new scheme will be valid from 1 January 2018 until 31 December 2027 and has an approximate yearly value of NOK 200 million (around EUR 20.5 million). ESA concludes that the Norwegian tonnage tax scheme is in line with the EEA state aid rules.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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