Apply for tonnage gain determination

Do you own merchant ships engaged in international maritime trade? Here you can find out how your tax burden can be calculated based on the tonnage operated by your company.

Detailed description

Instead of calculating taxable profit based on income and expenses, the Income Tax Act allows shipping companies a simplified method: profit is determined as a lump sum based on their tonnage. The basis for this calculation is the ship's size, or rather its net tonnage.



If you want your tax burden calculated based on tonnage, you must submit an application to the relevant tax office.

 

Information

Prerequisites

  • They run a merchant shipping company with management and ship operations based in Germany.
  • They use their own or chartered seagoing vessels in their operations.
  • Your ships are used for the transport of goods or people in international traffic.
  • Their merchant ships are registered in a domestic maritime register.

Documents required

No

Please note

The tax office responsible is the one in whose district the place of management of the shipping company is located.



Your ships do not have to fly the German flag.

Deadlines

You must submit your application for tonnage tax in the financial year of acquisition or production.




If your application for tonnage tax is approved, this decision will be binding for you for 10 years.

Procedure

  • You submit your written application to the relevant authority.
  • The responsible authority will review your application and may request missing documents or information from you.
  • The responsible authority will decide on your application and inform you of the decision in writing.

Processing time

The processing usually takes several weeks.

Fees

No

Legal remedies

Contradiction

Legal basis

Section 5a of the Income Tax Act


https://www.gesetze-im-internet.de/estg/__5a.html

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Keywords: shipping Tonnage taxation for merchant ships in international traffic Tonnage tax on merchant ships in international traffic Ships profit determination Ships tax

Last updated: 06.02.2026