Initially approved in 2009 and 2010, the three measures regard a reduced tonnage tax rate for large vessels of over 50,000 net tones, a reduced tonnage tax base for ship management and the application of tonnage tax systems to cable - laying vessels.


The Commission analyzed the extension according to its Guidelines on State aid to maritime transport and the Ship Management Communication.

With the extension of the three measures, the Netherlands wants to contribute to a strong Dutch and EU maritime cluster. Aiming to gain the Commission's approval for the extension, the Dutch authorities will change their tonnage tax law with regards to:

  • Flagging requirements for ship management companies;
  • Require at least one EU or European Economic Area flagged vessel in the fleet when entering the tonnage tax scheme;
  • A 50% cap on ancillary to maritime transport.

The Netherlands will be implementing the changes by 1 January 2020. The financial impact of the three measures is estimated to be at € 6.5 million per year.