Tonnage tax
The tonnage tax is an income tax under which shipping companies can be taxed. The basis for determining the tax amount is the net tonnage of a ship. The tonnage tax is therefore calculated independently of the actual operating result , which makes tax calculation easier for tax authorities and shipping companies and can often be an advantage for the company.
history
Greece was the first country to introduce the tonnage tax in 1957. Today the tonnage tax is widespread worldwide, 18 EU member states including Germany and Great Britain tax their shipping companies according to the principle of the tonnage tax. Malta last introduced the tonnage tax in December 2017.
Situation in Germany
In Germany, the tonnage tax was introduced in 1998, in the form of the tonnage profit determination . From a tax point of view, this is a profit determination method for profits from the operation of merchant ships in international traffic.
Situation in Switzerland
The introduction of a tonnage tax is being discussed in Switzerland.
Individual evidence
- ↑ Weintrit, Adam and Tomasz Neumann (Editor), 2013. Marine Navigation and Safety of Sea Transportation: STCW, Maritime Education and Training (MET), Human Resources and Crew Manning, Maritime Policy, Logistics and Economic Matters , CRC Press, ISBN 978 -1-138-00104-6 .
- ↑ Press release of the European Commission on the introduction of the tonnage tax in Malta of December 19, 2017, accessed on March 5, 2018.
- ↑ Attractive Swiss Tonnage Tax , NZZ Online from November 18, 2015, accessed on March 5, 2018.
