RRG Categorie: Taxation

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  • Portugal – Taxation

    VAT at 19% for all types of boats. Annual users tax depending on GRT and propulsion power. Light and beacon tax according to navigation areas.

  • Ireland – Taxation

    VAT at 21%.

  • Switzerland – Taxation

    7.6% VAT starting January 1st 2001.

  • Denmark – Taxation

    VAT 25% payable on the profit of second hand boats, when professionals are selling. VAT 25% is compulsory on all new products and commercial services. 1% tax fee is compulsory on all insurances of leisure boats.

  • Cyprus – Taxation

    VAT 15% on all vessels.

  • Greece – Taxation

    VAT on new boats 18%, and 3.6% on used boats in force.

  • Hungary – Taxation

    VAT on every type of boats is 20% and refundable for business use (charter, instruction etc.).

  • Belgium – Taxation

    VAT 21% on all goods since 1 January 1996, including pleasure craft. First Registration tax payable on new boats above 7.5m LOA when putting them in use. At each re-sale this registration tax or B.I.V. is due again and decreases by 10% per annum (with a minimum tax of 62.50EUR). When selling a used boat from a dealer to an individual, VAT is applicable.

  • France – Taxation

    VAT (19,6%) applies according to EU Directive and EU territoriality. VAT for seagoing rented or leased boats is modulated according to the time spent outside EU waters. As it is quite impossible for leasing or rental companies to calculate this time proportion, boats susceptible to leave territorial waters and equiped for that can apply a uniform reduction of 50% on the VAT rate. An annual tax (see Registration area above) in force for French flagged boats above 7 m Lh, both for hull and engines, calculated on hull length and engine fiscal power. A tax (“Droit de passeport”) also applies for third countries flagged boats when the owner is French resident. Boats coming from outside EU and sailing in French or EU waters more than 18 months, have to pay customs fees and VAT (19,6%).

  • Czech Republic – Taxation

    VAT 19%