Personal income taxes seafarers

Where taxable?

The rules for determining which country has the authority to tax seafarers are different from those for employees working ashore.

In the double tax treaties that Belgium has concluded, there are separate rules to be applied. It is required to verify the specific double tax treaty between Belgium and the other country(ies) involved. In general the remuneration derived for employment exercised aboard a ship operated in international traffic or aboard a boat engaged in inland waterways transport is taxable in the country in which the place of effective management of the company is located.

If no double tax treaty can be applied, remuneration paid to seafarers by a shipping company that is resident in Belgium or a Belgian branch of a non-resident shipping company will be taxable in Belgium.