Изменения вступившие в силу с 01 июля 2020.
Estonian Income Tax Act (
https://www.riigiteataja.ee/en/eli/511012021001/consolide):
13. Income from employment
_ (5) Income tax is charged on the remuneration paid to a crewmember at the rate specified in subsection 4 (6) (h.e 0%) if the remuneration has been received for employment on a ship:_
__ 1) with a gross tonnage of at least 500 and used for international carriage of goods or passengers by sea within the meaning of subsection 52^1^ (5), except passenger ships engaged in regular service in the European Economic Area; and
_ _2) flying the flag of a Contracting State.
The Contracting State hereby refers to the member state of the European Economic Area.
Other conditions to apply for the state aid are following:
1) the GT of the vessel on which the crew member works is at least 500;
2) the ship flies the flag of an EEA Contracting State;
3) the vessel is:
a) a cargo ship
b) a passenger ship engaged in regular service outside the EEA
c) a dredger or a tugboat, and the requirements set out in § 13 (6) of the Income Tax Act are fulfilled;
4) the vessel is used for international maritime transport.
По своему пароходу, в случае робкой надежды на соответствие критериям исключений, лучше сначала выяснить в estonianflag@transpordiamet.ee и указать детали судна.
