1) Are there any registration fees to register in the RIF?
No. Registering in the RIF is not submitted to any registration, annual, or other fees.

2) What are the fiscal advantages for a seaman residing in France and sailing on board RIF registered vessels?
Seamen having their fiscal residence in France and sailing on board RIF registered vessels for at least 183 days in a period of 12 consecutive months are tax exempted on these wages.

3) What is the fiscal status of a seaman residing outside France?
Seamen without fiscal residence in France are submitted to the law of their fiscal residence.

4) What are the advantages for a ship owner/operator to register a ship in the RIF?
Ship owners wishing to register vessels in the RIF may benefit of various fiscal advantages :

• Fiscal aid scheme for purchasing a ship,
• Possibility of a tonnage tax scheme for the company,
• Exoneration of some social contributions.

5) What is the documentary evidence that needs to be provided in order to benefit from the VAT exemptions provided in II of article 262 of the General Tax Code (CGI)?
See the mail Conditions for exemption from VAT under article 262 CGI and the documentary evidence to be produced (Format pdf - 65.9 kb - 01/02/2011)

6) What differences are there in the Customs and tax regime for recreational sailing and commercial recreational sailing (commerce)?
See Tax and Customs regime for l commercial yachts (Format pdf - 226.7 kb - 27/01/2011)