Country Report

Germany upstream fiscal summary

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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.  

Table of contents

  • Executive summary
    • 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
    • Recent history of fiscal changes
    • Stability provisions
    • Split of the barrel and share of profit
    • Effective royalty rate and maximum government share
    • Progressivity
    • Fiscal deterrence

Tables and charts

This report includes 21 images and tables including:

  • Revenue flowchart: Germany Concession
  • Timeline
  • Timeline details
  • Split of the barrel - oil
  • Split of the barrel - gas
  • Share of profit - oil
  • Share of profit - gas
  • Effective royalty rate - oil
  • Effective royalty rate - onshore, Gas
  • Effective royalty rate - shelf, Gas
  • Maximum government share - oil
  • Maximum government share - onshore, Gas
  • Maximum government share - shelf, Gas
  • State share versus Pre-Share IRR - oil
  • State share versus Pre-Share IRR - gas
  • Investor IRR versus Pre-Share IRR - oil
  • Investor IRR versus Pre-Share IRR - gas
  • Indirect taxes
  • Royalty rates
  • Assumed terms by location - oil
  • Assumed terms by location - Gas

What's included

This report contains:

  • Document

    Germany upstream fiscal summary

    PDF 280.81 KB