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In a press release 14 December 2017, ESA (EFTA Surveillance Authority) approved the Norwegian tonnage tax regime for a new 10 year period until 31.12.2027. This is based on some restrictions being introduced on bareboat chartering out, while on the other hand also including windmill farm vessels in the regime. Both modifications are in line with the previous Norwegian proposals in its letter to ESA.
The Norwegian Ministry of Finance has today announced that a proposal will be presented to Parliament early next year, which will outline the new regulations in more detail. Existing bareboat contracts will “as a main rule” be grandfathered.
Please contact our lawyers if you have any questions related to this topic.