Belgium has published the Law of 3 July 2018 on amending the tax system for maritime transport (tonnage tax regime). The main changes include:
- An expansion of the tonnage tax regime to all eligible vessels sailing under an EEA country flag that are used for the transport of cargo or passengers;
- Qualifying activities for the purpose of the regime are clarified to include:
- Activities that are essential to the operation of a vessel for the transport of goods or persons; and
- Ancillary activitie…