The EFTA Surveillance Authority (ESA) has approved an amendment to Norway’s tax refund scheme for employers of Norwegian and European Economic Areas (EEA) nationals on vessels in the Norwegian International Ships Register (NIS).
The current scheme offers a 26% reimbursement of income tax and social security contributions made by employers for ships generally in the NIS.
This will be increased to 100% for vessels over 10,000 dwt involved in long-distance trading, including tankers, chemical carriers, gas carriers and ro-ros.