In order to secure the international competitiveness of the Danish merchant fleet, special economic framework conditions are available to ships registered on the Danish International Register of Shipping (DIS).
In combination, the DIS scheme and the tonnage taxation scheme constitute the most important economic framework conditions of the Danish merchant fleet.
The Danish International Register of Shipping (DIS) is a register for shipowners engaged in international trade and stands for quality shipping.
The DIS scheme was introduced in 1988 to secure the international competitiveness of the merchant fleet and to prevent the transfer of Danish ships to other flags and rejection of the Danish flag.
The DIS scheme makes it possible for shipowners to cut their operational costs by hiring foreign employees at an internationally competitive wage level and through special tax arrangements for seafarers (net wages).
The tonnage taxation scheme makes it possible for shipowners to choose to pay a fixed tax on the basis of the cargo carrying capacity of their ships rather than the ordinary corporate tax.
The tonnage taxation scheme secures Danish shipowners a neutral and predictable tax regime so that ships are, inter alia, bought and sold solely for commercial reasons.