From 1 January 2019, the taxation of seafarers working for New Zealand shipowners will be changed

20.08.2018

20.08.2018 r.

From 1 January 2019, the taxation of seafarers working for New Zealand shipowners will be changed

In connection with New Zealand's ratification of the MLI Convention (Multilateral Instrument to Modify Bilateral Tax Treaties), from January 2019 the regulations concerning the settlement of income earned by Polish seafarers from work with New Zealand shipowners will be amended. The method of avoiding double taxation will be changed from an exclusion method progressively to a proportional credit method.

 

/AG/