Indirect taxes

Registration duties

Deeds relating to seagoing ships intended for maritime transport (e.g. shipbuilding contract, sale and purchase, mortgage, discharge of mortgage…) are exempted from proportional registration duties. Only a fixed registration duty of 50 EUR has to be paid upon submitting these deeds to a registration office.

Deeds creating mortgages on yachts do not benefit from this exemption; a proportional registration duty of 0,50 % calculated over the amounts to be secured by the mortgage on the yachts will have to be paid.


Deliveries of seagoing ships intended for industrial or commercial activities, as well as certain related activities are exempted from value added tax (VAT Code art.42).