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.


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