One-off tax deductions for, for example, the wage income of seafarers in close proximity

Summary of preliminary tax deductions on lump sums for seamen in close proximity. The tax deductions are expressed as a percentage of the lump sum. For seafarers under the age of 65, column 1 is used for seafarers aged 66 and over. For seafarers aged 65 or over but not 66 at the beginning of the year, column 3 is used.