“Landmark viser vei”

22 Oct 2012

Fiskeridepartementet har i en ny instruks om forståelsen av reguleringsforskriftene sin unntaksregel for ”nybyggstilfellene”, åpnet for at et og samme rederi fisker på to kvotesett med et fartøy i påvente […]

Fiskeridepartementet har i en ny instruks om forståelsen av reguleringsforskriftene sin unntaksregel for ”nybyggstilfellene”, åpnet for at et og samme rederi fisker på to kvotesett med et fartøy i påvente av levering av nybygg. Departementet sitt grep gir rederiene mulighet til midlertidige driftsmessige tilpasninger som gir økt lønnsomhet, redusert økonomisk risiko og en enklere skatte- og regnskapsmessig behandling for rederiene.

Nå gjenstår det å se om fiskeridepartementet evner å ta neste skritt og reetablerer rederienes mulighet for mer varige drifts- og eiertilpasninger, ved å sørge for at også fiskebåtrederier skattefritt kan omdanne, fisjonere og fusjonere. Det vil være et langt større bidrag til lønnsomheten i næringen enn de endringer som nå implementeres.

Reguleringsforskriftene for det enkelte fiskeri har som hovedprinsipp at ”hver kjøl” bare kan fiske et kvantum som ligger innenfor rammen av strukturkvoteordningen (2+2 eller 3+1). Der et fartøy selges i kvoteåret tar det med seg fangsthistorikken fra selger, som kommer til fradrag i de kvanta som da kan fiskes på kjøper sin hånd. Hovedregelen åpner for to unntak – der selger har eid fartøyet i mer enn 2 år og der eier inngår bindende kontrakt om nybygg og anvender et fartøy som benyttes på to kvotesett. I nybyggstilfellene har direktoratet så langt forutsatt at de det aktuelle fartøy må drive fisket i to ulike rederi. Krav til overdragelse av fartøyet mellom rederiene har skapt betydelige utfordringer knyttet til skatte- og regnskapsmessig behandling av ”frem og tilbake” salgene. I tillegg kommer det forhold at skattemyndigheten sin ny praksis der man ikke aksepterer overdragelse av fiskerettigheter gjennom fisjon og fusjon som skattefrie transaksjoner, hindrer rederier som disponerer to fartøy/kvotesett i samme selskap og foreta skattefri tilpasning ved etablering av to selskaper.

Fiskeridepartementet har i en ny instruks til direktoratet åpnet for anvendelse av ”nybyggsregelen” ved at det fartøy som skal anvendes i påvente av nybygget, på nærmere vilkår kan veksle mellom to kvotesett i samme rederi. Utskiftninger i samme rederi er en mye enklere løsning i forhold til regnskaps- og skattemessig behandling, sammenholdt med eierskifte og utskiftning. Det er også enklere for banker å etablere nødvendige sikkerheter når både utskiftningstillatelsen, fartøyet (som altså er panteobjektet) og de aktive kvoter ligger i samme rederi. Endringen bidrar til forenkling og ikke minst bedret lønnsomhet.

Den største hindringen står derimot tilbake. Skattedirektoratet sin særegne praksis for fiskeri hindrer mer varige driftsmessige tilpasninger, eierendringer der selskapsverdier deles og videreføres, arv og generasjonsskifte. I all annen næringsvirksomhet gjennomføres slike tilpasninger som hovedregel i form av skattefrie omdannelser, fisjon og fusjon. Dette er en begrensning som reduserer verdiene i næringen, hindrer videreføring av virksomhet og aktivt eierskap og hindrer kommersielle tilpasninger i driften. Skattedirektoratet sitt bærende argument er at fiskeriforvaltningen betrakter fiskerettighetene som tilbakekalt og retildelt, ikke videreført, noe som skatterettslig er et vilkår for at endringen skal være skattefri.  

Vi er overbevist om at de selskaps- og skatterettslige forutsetninger om ”kontinuitet” som oppstilles for slike transaksjoner, kan forenes med departementet sitt prinsipielle syn på tildelte fiskerettigheter. Det hele er et spørsmål om vilje og initiativ. Ekspedisjonssjef og ”sjefsjurist” i Vidar Landmark har vist vei i spørsmålet om midlertidige driftstilpasninger der fiskebåtrederier skal skifte ut driftsmiddel. På vegne av næringen oppfordrer vi han til å ta ytterligere grep – grep som vil gi omfattende varige bidrag til lønnsomheten i næringen.

Om forfatteren

Ole-Martin Lund Andreassen
Ole-Martin Lund Andreassen Ole-Martin Lund Andreassen er blant landets mest erfarne fiskeriadvokater. Han har særlig arbeidet med saker knyttet til kjøp/salg, strukturering av fartøy/rederivirksomhet, samt spørsmål knyttet til fiskerettigheter og fiskeriforvaltning.

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