3 minutes read
Corporate income tax
Key developments for 2026 include the updated corporate income tax rates, the national exemption to the EU/EEA flag requirement and changes affecting offshore working vessels. We also outline the application of the OECD’s GloBE rules, the international shipping income exclusion, the substance‑based income exclusion and the transitional and permanent safe harbour provisions. In addition, we highlight a recent EU court case concerning the ISI exclusion and European tonnage tax regimes.
Value added tax
For VAT, we briefly address the implications of transfer pricing arrangements, which continue to be relevant for multinational groups active in the shipping and offshore services sector.
Wage taxes
Recent wage tax developments include clarification of the application of the WVA to offshore support vessels, as well as equal‑pay decisions in the Netherlands that may affect employers in the industry.
EU and international developments
We also highlight key regulatory and international developments, including FuelEU Maritime, the Carbon Border Adjustment Mechanism, the judgment in case C‑137/23 (Alsen), the implications of the EU ETS for customs valuation and the introduction of a new Article 8 in the UN Model Tax Convention.
Download & contact
If you would like to read the full overview, you can download the publication below.
For more information, please feel free to contact us.
