Commission welcomes Greece’s commitment to align its tonnage tax scheme with state aid rules
Today, the European Commission has formally acknowledged Greece’s acceptance of the appropriate measures it had suggested to align the Greek tonnage tax scheme with state aid rules. This scheme, initially introduced in 1975 to support Greece’s shipping sector, required adjustments to comply with the Maritime Guidelines. Under the Maritime Guidelines, Member States can implement approved fiscal measures for maritime transport companies, such as tonnage tax.
This support was introduced before Greece joined the EU and constitutes existing aid. Since 2015, the Commission has been in dialogue with the Greek authorities to address concerns regarding the scheme’s scope and how to appropriately target the beneficiaries. On 6 November 2024, the Commission revised its initial proposals, modifying rules on tax benefits related to dividends and capital gains while reaffirming that certain measures were incompatible with the internal market. On 14 November 2024, the Greek authorities accepted the proposed appropriate measures.
The non-confidential version of the decision will be made available under the case number SA.33828 in the state aid register.