Captains'Forum Thursday 27th September 2018 - Yacht Club de Monaco
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
Through the frame of the Captains’ Club, Yacht Club de Monaco and its Partner Ascoma, have the pleasure to have you for our : 21th Captains Forum From 9.00am Breakfast at the Yacht Club de Monaco 9.30 – 10.30am 1/ SUPERYACHT FLAGS: NEW TENDENCIES 10.30 – 11.30am 2/ TAX FREE FUEL, the solution exists! 11.30 - 12.30am 3/ THE POLAR CODE
1. SUPERYACHT FLAGS : NEW TENDENCIES Parallel & Comparative of commercial / pleasure / dual use flags. Chaired by Janet Xanthopoulos, Head of Yacht Ownership and Administration at Rosemont Yacht Services.
Advantages for the owner Exemption of custom duties and VAT : •on the vessel when imported •on all supplies and domestic tax on fuel - TICPE(1) •on deliveries of vessel-incorporable goods including catering •on maintenance, transformation, repair, chartering and hire operations Exemption from the annual flag and sailing duties – DAFN The RIF office (guichet unique) in Marseille : a public service dedicated to shipowners All procedures are mainly free-of-charge (registration, ship’s certificates, safety inspections(2), endorsement,…) For crew members resident in France : employer’s social contributions is reduced to 11.6% (instead of 35.6%) through the French Seamen's Social Protection system – ENIM (1) Under conditions (2) Yacht owner will only be invoiced for inspector’s foreign travel expenses and mortgage fees, if applicable Yacht club de Monaco – September, 27 2018 55 5
Benefits for the crew Full income tax exemption for seamen fiscally resident in France, on board for more than 183 days per twelve consecutive months For seafarers affiliated to ENIM : effective social protection covering seafarer’s healthcare costs and their beneficiaries, compensatory salary allowances in the event of illness or accident (work-related or not), permanent disability compensation and old-age benefits including reversionary pension and family allowances particularly for child maintenance and childcare. Validation of seagoing service time in order to obtain or maintain STCW certificates Yacht club de Monaco – September, 27 2018 66 6
Eligible yachts Your yacht : ●Has an overall hull length greater than 15 metres ; ●Is exclusively commercialy operated ; ●Is managed or owned by a french entity ; ●Is run in international cabotage ; ●Is manned by a professionnal crew with at least 25 % EU citizens ; ●Satisfies safety standards applicable to commercial yachts ; You can register her in the French international register (RIF). Yacht club de Monaco – September, 27 2018 7
A quick overview of the fleet under the RIF September 2018 : 66 yachts (below 500 GT) Yacht club de Monaco – September, 27 2018 8
Questions ?
2/ TAX FREE FUEL, the solution exists! Cruise and Transport Contract, an interesting complementary route. Chaired by Laurent Certaldi, Chief Executive Office, Catalano Shipping Services
CADRE LÉGAL / LEGAL FRAME CHARTER - International (OMI) - France : Code des transports – Code des douanes – Code général des impôts - Loi des parties - International (OMI) - France : Code of Transport – Customs Code – Taxation Code - Party Law CRUISE - International (OMI) : Convention d’Athènes relative au transport par mer de passagers TRANSPORTAT - France : Code des transports – Code des douanes – Code général des ION impôts – Code du tourisme – Code de la consommation - Loi des parties - International (OMI) - France : Code of Transport – Customs Code – General Taxation Code – Tourisme Code – Consommation Code - Party Law
TERRITOIRE DU CONTRAT / CONTRACT TERRITORY CHARTER Mondial : Europe, Méditerranée, Caraïbes, Océan Indien, Pacifique Worldwide : Europe, Mediterranean, Caribbean, Indian Ocean, Pacific CRUISE Mondial (convention OMI) - Reconnu en France (début de reconnaissance en Italie et en Espagne) TRANSPORTAT ION Worldwide (OMI Convention) - Recognised in France (start of Italian and Spanish recognition)
ITINÉRAIRE / ITINERARY CHARTER Itinéraire libre Choice of itinerary CRUISE L’itinéraire est défini au contrat - L’itinéraire défini au contrat peut être modifié par avenant pendant la TRANSPORTAT croisière ION The itinerary is defined in the contract - The itinerary defined in the contract can be modified in a contract amendment during the cruise
SERVICES INCLUS DANS LE PRIX / SERVICES INCLUDED IN THE PRICE CHARTER Bateau et équipage (dans certaines zones nourriture et carburant) Vessel and crew (in certain areas food and fuel) CRUISE Bateau, équipage, carburant (quantité nécessaire à la croisière) - La quantité de carburant inscrit au contrat peut être modifiée par avenant pendant la croisière Vessel, crew, fuel (quantity necessary for cruise) - The quantity of fuel mentioned in the contract can be modified by amendment during the cruise TRANSPORTATI Bateau, équipage, carburant (forfait horaire nécessaire au parcours) ON - Le forfait horaire de carburant inscrit au contrat peut être modifié par avenant pendant la croisière Vessel, crew, fuel (hourly flat rate necessary for journey) - The hourly price of fuel mentioned in the contract can modified by amendment during the cruise
RESPONSABILITÉ DE L’ARMATEUR OU TRANSPORTEUR / SHIPOWNER OR CARRIER RESPONSABILITY CHARTER Responsabilité pleine (régime de l’affrètement) Full responsibility (charter regime) CRUISE Responsabilité encadrée et limitée par la Convention d’Athènes relative au transport par mer de passagers TRANSPORTAT ION Responsibility regulated and limited by the Athens Convention relating to transport by sea of passengers
RESPONSABILITÉ DU COURTIER / BROKER OR STAKEHOLDER RESPONSABILITY CHARTER Responsabilité définie au contrat Responsability defined in the contract CRUISE Responsabilité encadrée et limitée par la Convention d’Athènes relative au transport par mer de passagers TRANSPORTAT - Couverte par la responsabilité civile et le garantie financière des opérateurs ION de voyages Responsibility regulated and limited by the Athens Convention relating to passenger transport by sea - Covered by travel operator’s civil responsibility and financial guarantee
LICENCE D’OPÉRATEUR DE VOYAGES / TRAVEL OPERATOR LICENSE CHARTER CRUISE En France licence délivrée par Atout France : www.atout-france.fr - Conditions pour une société française : Registre de commerce sur le TRANSPORTAT territoire français – Assurance RC – Garantie financière ION - Conditions pour les sociétés étrangère : Être titulaire d’une licence dans le pays d’origine - Armateur, transporteur : Pas d’obligation de licence d’opérateur de voyages - Courtier européen : Obligation de licence d’opérateur de voyages - Courtier monégasque : Délivrance possible d’une licence d’opérateur de voyages française - Courtier USA : Pour la France, pas d’obligation de licence d’opérateur de voyages In France license delivered by Atout France : www.atout-france.fr - Conditions for a French company : Commercial register on the French territory – Liability insurance - Financial guarantee - Conditions for a foreign company : Hold a license in the country of origin - Owner, carrier : No obligation to hold a travel operator’s licence - European broker : Obligation to hold a travel operator’s licence - Monegasque broker : Issue of Travel operator’s licence possible - American broker : For France, no obligation to hold a travel operator’s licence
ASSURANCE DU BATEAU / YACHT INSURANCE CHARTER Assurance navigation incluant le transport de personnes à titre onéreux, l’affrètement à temps, la location avec équipage, le charter Navigation insurance including transport of passengers against payment, the time frame, the crew rental, the charter CRUISE Idem TRANSPORTAT ION
ASSURANCE DU COURTIER / BROKER OR STAKEHOLDER INSURANCE CHARTER Responsabilité civile spécifique Specific civil liability CRUISE Responsabilité civile et garantie financière des opérateurs de voyages TRANSPORTAT Travel operator’s liability insurance and financial guarantee ION
TVA / VAT CHARTER - En France, charter avec navigation effective : Taxation de 10 % - En France, charter statique à quai : TVA de 20 % - In France, charter with navigation : 10% taxation - In France, static charter at berth : 20% VAT CRUISE 1 - Ports d’embarquement et de débarquement situés dans deux pays distincts, OU Ports d’embarquement et de débarquement situés en France avec au TRANSPORTATI moins une escale identifiée dans un pays étranger : TVA 0 % ON 1 - Embarkation and disembarkation ports situated in two distinct countries, OR embarkation and disembarkation ports situated in France with at least one identified stopover in a foreign country : 0% VAT 2 - Ports d’embarquement et de débarquement situés en France avec navigation exclusive dans les eaux territoriales : TVA 10 % 2 - Embarkation and disembarkation ports situated in France with exclusive navigation in territorial waters : 10% VAT
TAXES SUR LE CARBURANT / FUEL TAXATION CHARTER En France, exonération de TVA ( 1,28 € / litre) si : Contrat de charter – Navire enregistré au commerce > 15 mètres – Équipage permanent – Attestation de respect des conditions d’application des exonérations de TVA (règle des 70 %) In France, VAT exemption ( 1,28 € / liter) if : Charter contract – Registered Commercial Yacht > 15 meters – Permanent crew – Certificate of compliance with the application conditions for VAT exemption (70 % rule) CRUISE En France (en Italie Gènes et en Espagne à Barcelone, pour le moment…) Exonération de TVA et de TICPE ( 0,65 € / litre) si : TRANSPORTAT Contrat de croisière – Navire enregistré au commerce > 15 mètres – ION Équipage permanent – Attestation de respect des conditions d’application des exonérations de TVA (règle des 70 %) In France (in Italy Genoa and in Spain Barcelona, currently…) VAT and TICPE exemption ( 0,65 € / liter) if : Cruise agreement – Registered Commercial Yacht > 15 meters – Permanent crew – Certificate of compliance with the application conditions for VAT exemption (70 % rule)
Cpt Matthias DU VERLE Yacht Club de Monaco Captain’s Forum
WOLFGANG brings an answer to some of the most challenging questions of the yachting industry
With yachts, owners, managers, brokers, scattered around the world… how do we keep an efficient, yet secured, workflow?
How can we stay competitive and ahead of the App game whithout modern tools?
How do we guarantee compliance in the ever-changing tax landscape? How do we reduce VAT or get tax-free fuel?
WOLFGANG is the first management software dedicated to Superyachts’ commercial operations
WOLFGANG offers you the tools to go DIGITAL
WOLFGANG is an online platform That keeps your collaborations swift and secure With the toughest protocols: • Data encryption • GDPR compliance • Biometric authentification • eIADS signatures
WOLFGANG toolbox includes Yacht or Fleet Advanced Contract management Drafter (Fuel / Tax) Even with the most complex contracts, Schedulers you go for from the prospect Yachts to andthe signing in mere Passengers minutes! Cruise Mapping with Price calculation
Schedule a live demonstration of Wolfgang NOW
Contact us: matthias@wolfgang.pro
Questions ?
3/ THE POLAR CODE Introduction and certification. Chaired by Nicolas Mior, Director of Ascoma Maritime, YCM Partner.
The Polar Code • Effects on shipping • Crew training By Captain Jan Persson
Jan Persson Expertise Master Mariner • A/H operation • Icebreaking and assistance • Arctic and Antarctic operations • Lead ice advisor • Iceclass rules and propulsion machinery in polar waters • Shiphandling • Product development • Coordinator of Viking Ice academy. Background • Captain on ice breaker since 1999 • In 2008 Project leader when starting up Viking Ice Academy, VIA • Since 2008 Coordinator for VIA's activities. • CEO of 90North Ice Consulting AB (since 2010- )
Polar Hazards
Polar Code • In force 1st of January 2017 • Mandatory for all SOLAS vessels • New classification of ships • Regulates onboard equipment and crew training
Polar Code background A need for modern and effective regulations at the international level in Polar Areas to mitigate risks not adequately addressed by other instruments 4 drives of new regulation: • Reduced Ice cover Ship • Arctic shipping sea routes safety • Arctic destination shipping • Arctic and Antarctic tourism Environment al Protection
In short..
Polar Code areas? Arctic
Polar area Antarctic
Polar Code Ice classes A PC 1-5 B PC 6-7 C All other ships
Before entering Polar Waters • Polar Water Operation Manual, PWOM – Safety equipment – Ice class, stabilitets – Navigation equipment – Limitations and much more • Issue of certificate by class • Crew training
POLAR CODE CREW TRAINING A necessity in Polar waters 1st of July 2018
Polar Code Training Requirements Ice conditions Tankers Passenger ship Other Ice free Not applicable Not applicable Not applicable Open waters Basic training for Basic training for Not applicable master, cheif mate and master, cheif mate and officer in charge of a officer in charge of a navigational watch navigational watch Other waters Basic training for Basic training for Basic training for master, cheif mate and master, cheif mate and master, cheif mate and officer in charge of a officer in charge of a officer in charge of a navigational watch, + navigational watch, + navigational watch, + Adv for master/Ch Off Adv for master/Ch Off Adv for master/Ch Off Open waters means a large area of freely navigable water in witch sea ice is present in concentrations less than 1/10. No ice of land origin is present.
Our courses Basic and Advanced Polar Code training in cooperation with Yacht Club de Monaco
Basic Polar Code Course • 2 days theoretical course, no seatime in Polar waters needed • STCW Certificate of Profficiency issued by Swedish Maritime Administration Some of the topics: • Winterization and hypothermia • Preparedness for emergency situations in Polar areas • Voyage planning/navigation and maneuvering • Effects of weather and current • Recognition of ice formations and characteristics Certification according to STCW 1978 as amended, Polar Code part A-1, chapter 12, regulation 12.3.1, IMO model courses and Swedish Maritime administration’s TFSF 2011:116
Advanced Polar Code Course • 2 days theoretical course and VR simulation • STCW Certificate of Profficiency issued if/when 60 days of seatime in Polar Waters Some of the topics: • Icebreaker assistance • Polar Code and MARPOL • Regulatory framework • Ice classes and ship design • True life situation simulator exercises • And much more.. Certification according to STCW 1978 as amended, Polar Code part A-1, chapter 12, regulation 12.3.1, IMO model courses and Swedish Maritime administration’s TFSF 2011:116
Thank you for your participation !
To join the Captains’ Club Contact: Cristina c.ruiz@ycm.org
You can also read