Country Report

Germany upstream fiscal summary

04 July 2018

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04 July 2018

Germany upstream fiscal summary

Report summary

Concession fiscal regime with royalty, corporate income tax and regional income taxes. Germany has modest levels of oil and gas production which is reflected in the relatively simple structure of hydrocarbon taxation. Royalty and municipal tax rates vary significantly between States. Regional income tax, or municipal trade tax, varies from 12%-21%, depending on the municipality in which operations are based.

Executive summary
Current licence, equity and fiscal terms
- Basis
- Licence terms
- Government equity participation
- Fiscal terms
  - Bonuses, rentals and fees
  - Indirect taxes
  - Royalty
  - Corporate income tax
    - Corporate Tax and Solidarity Surcharge Rates
    - Municipal trade tax
  - Product pricing
  - Summary of modelled terms
Fiscal stability
- Recent history of fiscal changes
- Stability provisions
Economic analysis
- Split of the barrel and share of profit
- Effective royalty rate and maximum government share
- Progressivity
- Fiscal deterrence