Seafarers Working Under the Dutch Flag: Are You Missing Out on Tax Refunds?

Working at sea under the Dutch flag comes with many financial advantages—if you know how to claim them. However, recent findings reveal that 70% of international seafarers are not fully optimizing their tax returns, often missing out on thousands of euros in refunds. 

 In this article, we’ll break down: 

•  Tax exemption rules for seafarers in the Netherlands 

•  Common pitfalls and tax filing mistakes 

•  Real example: Over €4,000 refund for one correctly filed return 

•  Tips for optimizing your tax situation with the help of aangifte24.com 

 The Dutch Tax Exemption for Seafarers 

The Netherlands offers generous tax benefits to seafarers under specific conditions. One of the most notable rules is the partial or full income tax exemption for individuals working on vessels under the Dutch flag—provided they meet certain criteria such as: 

•  Spending a sufficient number of days at sea 

•  Working outside Dutch territorial waters 

•  Being employed under Dutch tax jurisdiction 

If eligible, you can legally reduce your income tax to zero—resulting in significant tax refunds for prior overpayments. 

The Problem: Most Seafarers File Incorrectly 

According to aangifte24.com, a specialized tax advisory firm in the Netherlands: 

“Only 3 out of 10 seafarers file their tax returns correctly and take full advantage of maritime exemptions.” 

 The remaining 70% lose out because: 

•  Their accountant doesn’t understand maritime tax law 

•  They miss key declarations (e.g., the 183-day rule or specific exemption clauses) 

•  They don’t claim foreign income exclusions or abuse tax treaties improperly 

•  They are unaware of Dutch tax amnesty options (abolition of past tax debts in some cases) 

Case Study: €4,153 Tax Refund from the Dutch Tax Office 

Here’s a real decision letter issued by the Belastingdienst (Dutch Tax Authority), processed by aangifte24.com. The taxpayer, a non-resident working for a Dutch maritime employer, received a refund of €4,153 thanks to a properly applied seafarer exemption: 

 “This refund would not have been possible without accurate knowledge of tax treaties and Dutch maritime rules.” 

— aangifte24.com 

 Who Does This Apply To? 

This tax benefit is not limited to Dutch citizens. Seafarers from all over the world—Poland, the Philippines, Ukraine, India, Ghana, and beyond—are working under the Dutch flag and may be eligible. 

 If you're: 

•  Working on a Dutch-flagged vessel 

•  Paid through a Dutch company or agent 

•  Spending significant time outside Dutch waters 

 ...you should review your tax filings immediately. 

 How to Optimize Your Maritime Tax Return 

Here are practical tips for seafarers working under the Dutch flag: 

•  Work with a maritime tax specialist like aangifte24.com 

•  Keep detailed records: days at sea, contracts, and port entries 

•  File retroactively if you missed out in previous years (up to 5 years in some cases) 

•  Check tax treaties between your country of residence and the Netherlands 

•  Avoid generalist accountants—maritime taxation is complex and highly niche 

Bonus: Dutch Tax Amnesty (Abolition) and Double Taxation Treaties 

Some seafarers working for the Dutch flag may even qualify for abolition of older tax debts due to changes in their tax status or incorrect prior assessments. Moreover, the Netherlands maintains tax treaties with dozens of countries to prevent double taxation—ensuring you won’t pay twice on the same income if the treaty is applied properly prior assessments. 

Take a look at this YouTube video to find out more.

Disclaimer: 

The views and opinions expressed in this guest blog post are those of the author and do not necessarily reflect the official policy or position of Martide. The content is the work of a third party and is not affiliated with or endorsed by Martide.