Auswirkungen eines Umweltbonus bei der Gewinnermittlung bei Handelsschiffen im internationalen Verkehr

This procedure is a written inquiry regarding the potential implementation of an environmental bonus when calculating profits for merchant ships operating in international trade. It seeks to determine how such incentives could encourage greener shipping practices and affect tax assessments. The outcome would primarily affect ship owners and operators in the international maritime sector, potentially altering how their taxable income is calculated based on their environmental performance.