Seafarers taxes in Norway



Amendment to the Convention on the avoidance of double taxation between the Republic of Poland and the Kingdom of Norway, announced from 2012, unfortunately has not entered into force in this year. Let us hope that the relevant authorities will cope with the ratification in this year and it will start to work from the beginning of the year 2014.

However, regardless of the change and when it is in force, the tax liability imposed on Polish citizen exists and probably will continue to exist.

There is, however, an important change in the Polish taxation law which allows seafarers for a more calmer look at fiscal future. According to the new provision of Art. 22 § 2a of the Tax Ordinance, from the beginning of 2013, Tax Authorities are obliged to reduce an advance payments paid by the taxpayers. There is only one condition - each taxpayer has to submit a proper written application regarding such reduction. An appropriate justification should be attached to the application.

The Tax Ordinance Act does not specify the form in which the taxpayer should apply for  the exemption from the payment of advances. It leaves the flexibility as to the content and form of such a request.

However, in order to facilitate seafarers to prepare such a request a form of the application prepared by the Polish Seafarers' Union you can find as the attachment to this information.


ETF Maritime Transport Section Baltic Committee 2012

Written by Redaction


The last ETF Maritime Transport Section Baltic Committee Meeting took place in Gdynia from 29 to 30 May 2012. It was an honour for our union to organize and host the event.
The 47 participants representing a seafarers and dockers trade unions from Denmark, Estonia, Finland, Germany, Latvia, Lithuania, Norway, Poland, Russia and Sweden participated in the meeting together with the ETF and ITF representatives: Jessica Fenn, Philippe Alfonso, John Canias and Remi Gelmini.
Participants discussed the campaign against both the FoC, as well as PoC system, with particular focus on standards of the level of payment and working terms and conditions in the Baltic ports.
The last year?s Week of Campaign also has been evaluated and based on such experience the preparation for this year has been made.
Furthermore information related to the ratification of the ILO Maritime Labour Convention has also been exchanged among the unions participated. After the registration of the Polish ratification, officially on 3 May 2012, and finalising the ratification process in Russia, there is still waiting for three ratifications needed for the Convention enters into force.
Also the legal issues relating to law applicable to the disputes arising in connection with claims relating to the collective agreement has been discussed. Emerging recent interpretations of employers, as well as certain decisions of the court indicates the need to monitor closely these matters.

More photos in Gallery

Designed by Free Joomla Templates