Amendments to Norwegian Tax Refund Scheme for Seafarers greenlighted
The EFTA Surveillance Authority (ESA) has approved amendments to Norway’s tax refund scheme for employing seafarers. The scheme, initially launched and approved in 2016 and running until 2026, allows shipping companies to reclaim taxes and social-security contributions for seafarers on Norwegian-flagged vessels. Its aim is to strengthen the employment and training of Norwegian and EEA seafarers and support the competitiveness of maritime companies.
ESA’s assessment concluded that the current amendments, including partial inflation adjustments and new financial sustainability measures such as
- multiple increases in the maximum aid amount provided per seafarer per year and
- the introduction of a maximum aid amount per seafarer for all aid categories that have not previously been subject to a maximum aid amount,
are compatible with the functioning of the EEA Agreement under Article 61(3)(c). The amendments align with ESA’s Guidelines on State aid to maritime transport, which aim to support maritime employment and competitiveness within the EEA.
ESA’s decision can be found here.