Framework conditions

Taxation and regulatory framework

Denmark must maintain and strengthen its position in global shipping. Therefore, it is crucial that the business policy framework in Denmark, including taxation and remuneration, remains in­ter­na­tio­nal­ly competitive.

The framework conditions need to be competitive both within and outside of Europe. It only takes a few strokes of a pen for shipping companies to move their production facilities - the ships - to other countries. To maintain activities and investments based in Denmark, it is crucial that the framework conditions match those of global competitors within and outside the EU.

Other competitors are also continuously developing their framework conditions, so we must actively work to ensure that Denmark's com­pe­ti­ti­ve­ness in the maritime sector remains intact.

The Danish International Ship Register (DIS)

The Danish International Ship Register (DIS) entails that wage costs, which are one of the few variable costs among different flags, are not taxed in Denmark. The DIS scheme is crucial to ensure the employment of Danish seafarers and maintain the com­pe­ti­ti­ve­ness of the Danish flag.

International taxation - tonnage tax

Denmark implemented the tonnage tax scheme in 2022. The tonnage tax scheme is now a European standard that has been implemented in the majority of member states and is supported by the European Commission through the Maritime State Aid Guidelines. Similar schemes or regulations are also in place in leading maritime nations outside the EU.