One of the conditions that should be met to qualify for the favourable Dutch tonnage regime is the so-called flag requirement. In short, to qualify for the Dutch tonnage tax regime, a vessel should fly an EU/EEA flag. There are three exemptions to this flag requirement, one being a national exemption of which the (non-)application is reconsidered on an annual basis. This exemption applies in 2021! The national exemption is available for 2021 which means that in 2021 Dutch ship (owner) operators without an EU/EEA flag can apply for the Dutch tonnage tax regime. Consequently, in 2021 shipowners and ship managers have a free flag choice. For more information we kindly refer to our presentation below.