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ARTICLE · 28 FEBRUARY 2018

Positive News For Malta's Shipping Sector

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On the 19th December 2017, the European Commission issued a conditional approval of the Maltese tonnage tax scheme, which approval is valid for a period of 10 years.

MaltaTransport
Michael Grech
Michael Grech
Jonathan Abela
Jonathan Abela
Annabel Hili
Annabel Hili
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On the 19th December 2017, the European Commission issued a conditional approval of the Maltese tonnage tax scheme, which approval is valid for a period of 10 years. European Commissioner for Competition, Margrethe Vestegar stated that the scheme "will enable the European shipping industry to keep up its high social and environmental standards".

This decision has come after a 5-year investigation which was initiated in 2012 in order to determine whether the Maltese tonnage tax scheme runs contrary to EU State Aid Rules.

The tonnage tax system allows companies incorporated under the Merchant Shipping Act of Malta to be taxed on the basis of a ship's net tonnage, rather than on the actual profits derived by the company. The shipping company will pay a flat-rate of tonnage tax upon registration. Tonnage tax is restricted to those shipping companies which carry out shipping activities, that is, those whose activities include the international carriage of goods

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