Taxation of ships, determination of tonnage profit

The tonnage profit determination is a flat-rate form of income tax profit determination for merchant ships in international traffic.
The basis for calculation is the size of the ship, i.e. the net tonnage or tonnage of the ship.

Important notes

Prerequisites

Commercial ship operation with management in Germany
Ship management from within Germany
Use of own or chartered seagoing vessels
Use of ships for the transport of goods or people in international traffic
Entry of the merchant ships in a domestic shipping register
It is not necessary to fly the German flag

Documents required

Please note

Responsible is the tax office, in whose area the location of the management of the shipping company lies.
The application for the application of the tonnage tax is binding for 10 years.

Deadlines

The application for the application of the tonnage tax must be submitted in the financial year of acquisition or manufacture.

Procedure & Fees

Fees

Legal notes

Legal basis

§ 5a Income Tax Act

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