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Taxation of ships, determination of tonnage profit

Detailed description

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.

 

Information

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

No

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.

Fees

No

Legal basis

§ 5a Income Tax Act

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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: 01.11.2025