# C_2007143EN.01000501.xml

| 28.6.2007 | EN | Official Journal of the European Union | C 143/5 |
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28.6.2007

EN

Official Journal of the European Union

C 143/5

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EFTA Surveillance Authority decision No 280/06/COL of 4 October 2006 not to raise objections to the proposed amendments to the Norwegian tax refund schemes to ship owners for seafarers aboard vessels in the Norwegian Ordinary Shipping Register (NOR) and the Norwegian International Shipping Register (NIS)

Summary information

(2007/C 143/03)

| Number of aid | 59523/57304 |
| --- | --- |
| EFTA State | Norway |
| Region | Norway |
| Title and objective of aid schemes | Alterations to three tax refund schemes to shipowners for seafarers employed aboard vessels in the Norwegian Ordinary Shipping Register (NOR) and the Norwegian International Shipping Register (NIS).
  The main aim of the tax refund schemes for employment and training of seafarers is to safeguard and increase employment of Norwegian and EEA seafarers, to secure recruitment and qualified training of seafarers and to improve the competitive position of companies employing such seafarers. At the same time, the schemes have a wider strategic objective of preserving and developing know-how in the maritime industries in general and improving safety.
  The alterations have the effect that the schemes will apply for seafarers who are tax liable in Norway without having a residence there |
| Legal basis | Annual fiscal budget according to decision made by the Norwegian Parliament and regulation No 1720 of 21 December 2005 |
| Annual expenditure planned | Aid scheme | Annual expenditure planned: | For the schemes as such:
  NOK 1 225 million (EUR 154 million) |

Number of aid

59523/57304

EFTA State

Norway

Region

Norway

Title and objective of aid schemes

Alterations to three tax refund schemes to shipowners for seafarers employed aboard vessels in the Norwegian Ordinary Shipping Register (NOR) and the Norwegian International Shipping Register (NIS).

The main aim of the tax refund schemes for employment and training of seafarers is to safeguard and increase employment of Norwegian and EEA seafarers, to secure recruitment and qualified training of seafarers and to improve the competitive position of companies employing such seafarers. At the same time, the schemes have a wider strategic objective of preserving and developing know-how in the maritime industries in general and improving safety.

The alterations have the effect that the schemes will apply for seafarers who are tax liable in Norway without having a residence there

Legal basis

Annual fiscal budget according to decision made by the Norwegian Parliament and regulation No 1720 of 21 December 2005

Annual expenditure planned

Aid scheme

Annual expenditure planned:

For the schemes as such:

NOK 1 225 million (EUR 154 million)

| | For the inclusion of seafarers who are tax liable in Norway without having a residence there:
  NOK 25 million (EUR 3,14 million) |
| --- | --- |

For the inclusion of seafarers who are tax liable in Norway without having a residence there:

NOK 25 million (EUR 3,14 million)

Duration

The tax refund schemes have not been limited in time by the Norwegian Parliament.

The Norwegian authorities will, however, re-notify the scheme before 1 January 2016

Maximum aid intensity of the aid scheme

Under the so-called gross wage scheme the shipowner will be refunded 9,3 or 12 % of the seafarer's wage as a partial refund of the tax imposed on the latter.

Under the so-called net wage schemes, taxes and social security contributions imposed on wage income are reimbursed in full

Economic sectors

Maritime transport

Name and address of the granting authority

| Ministry of Trade and Industry |
| --- |
| P.O. Box 8014 Dep |
| N-0030 Oslo |

Ministry of Trade and Industry

P.O. Box 8014 Dep

N-0030 Oslo

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