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
Table of contents
- Executive summary
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Current licence, equity and fiscal terms
- Basis
- Licence terms
- Government equity participation
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Fiscal terms
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
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Corporate income tax
- Corporate Tax and Solidarity Surcharge Rates
- Municipal trade tax
- Product pricing
- Summary of modelled terms
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Fiscal stability
- Recent history of fiscal changes
- Stability provisions
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Economic analysis
- 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:
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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