Country Report
Germany upstream fiscal summary
Report summary
Germany uses a concessionary 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. This type of tax is expected to be phased out or replaced in line with EU policy. There are no formal licensing rounds for either onshore or offshore sectors.
Table of contents
- Basis
- Licence terms
- Government equity participation
-
Fiscal terms
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
- Corporate income tax
- Income
- Base
- Municipal trade tax
- Ring Fencing
- Income
- Fiscal treatment of decommissioning
- 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 23 images and tables including:
- Timeline
- Timeline details
- Split of the barrel - oil
- Split of the barrel - gas
- Share of profit - oil
- Share of profit - gas
- Effective royalty rate - onshore, oil
- Effective royalty rate - shelf, oil
- Effective royalty rate - onshore, gas
- Effective royalty rate - shelf, gas
- Maximum government share - onshore, oil
- Maximum government share - shelf, 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 - shelf, oil
- Assumed terms by location - oil
- Assumed terms by location - Gas
What's included
This report contains:
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