Global Daily Tax News, Norway Secures Approval To Enhance Seafarer Tax Breaks, (Apr 21, 2025)

The European Free Trade Association (EFTA) Surveillance Authority has approved amendments to Norway's seafarer tax refund scheme.

The scheme, which initially came into force in 2016 and is set to run until 2026, enables shipping companies to get refunds for taxes and social security contributions for seafarers employed on ships registered in Norway.

The objective of the tax refund scheme is to safeguard and promote the employment of Norwegian and EEA seafarers on Norwegian vessels, to secure recruitment and qualified training of seafarers, and to improve the competitive position of companies employing such seafarers.

The approved amendments, which will apply retroactively, include multiple increases in the maximum aid amount provided per seafarer per year. In addition, a maximum aid amount per seafarer has been introduced for all aid categories that have not previously been subject to a maximum aid amount. The amendments aim to provide a partial inflation adjustment, as well as securing fiscal sustainability by providing an annual aid ceiling per seafarer.