Country report

Germany upstream fiscal summary

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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.

What's included

This report contains

  • Document

    Germany upstream fiscal summary

    PDF 360.94 KB

Table of contents

  • Executive summary
  • Current licence, equity and fiscal terms
  • Fiscal stability
  • Economic analysis

Tables and charts

This report includes 21 images and tables including:

Images

  • Revenue flowchart: Germany Concession
  • Timeline
  • Split of the barrel - oil
  • Split of the barrel - gas
  • Share of profit - oil
  • Share of profit - 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

Tables

  • Timeline details
  • 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
  • Indirect taxes
  • Royalty rates
  • Assumed terms by location - oil
  • Assumed terms by location - Gas

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