Germany Upstream Fiscal and Regulatory Report - Decentralized Regime Holds Potential for Frequent Changes

Germany Upstream Fiscal and Regulatory Report - Decentralized Regime Holds Potential for Frequent Changes


“Germany Upstream Fiscal and Regulatory Report - Decentralized Regime Holds Potential for Frequent Changes”, presents the essential information relating to the terms which govern investment into Germany’s upstream oil and gas sector. The report sets out in detail the contractual framework under which firms must operate in the industry, clearly defining factors affecting profitability and quantifying the state’s take from hydrocarbon production. Considering political, economic and industry specific variables, the report also analyses future trends for Germany’s upstream oil and gas investment climate.


Overview of current fiscal terms governing upstream oil and gas operations in Germany
Assessment of the current fiscal regime’s state take and attractiveness to investors
Charts illustrating the regime structure, and legal and institutional frameworks
Detail on legal framework and governing bodies administering the industry
Levels of upfront payments and taxation applicable to oil and gas production
Information on application of fiscal and regulatory terms to specific licenses
Outlook on future of fiscal and regulatory terms in Germany

Reasons to buy

Understand the complex regulations and contractual requirements applicable to Germany’s upstream oil and gas sector
Evaluate factors determining profit levels in the industry
Identify potential regulatory issues facing investors in the country’s upstream sector
Utilize considered insight on future trends to inform decision-making

  • Regime Overview
    • Table Summary
    • Table Figure 1: Regime Flow Chart
  • State Take Assessment
    • Table Figure 2: Germany, Indicative State Take and Royalty Comparison - Internal, 2016
    • Table Figure 3: Germany, Indicative NPV10/boe, IRR and State Take Comparison - Regional, 2016
  • Key Fiscal Terms
    • Rental Fees
    • Royalties
      • Lower Saxony
        • Table Germany, Lower Saxony Royalty Rates (%), 2004-2016
      • Schleswig-Holstein
        • Table Germany, Schleswig-Holstein Royalty Rates (%), 2004-2016
      • Baden-Württemberg
        • Table Germany, Baden-Württemberg Royalty Rates (%), 2006-2016
      • Rhineland Palatinate
        • Table Germany, Rhineland Palatinate Royalty Rates (%), 2005-2016
      • Bavaria
      • Hamburg
      • Mecklenburg-Vorpommern
      • Brandenburg
      • Saxony-Anhalt
      • Thuringia
      • Bremen
    • Direct Taxation
      • Corporate Income Tax
        • Table Germany, Corporate Income Tax Rate (%), 2000-2016
      • Solidarity Surcharge
      • Trade Tax
      • Deductions and Depreciation
        • Table Germany, Tangible Asset Depreciation, 2016
      • Withholding Tax
    • Indirect Taxation
      • Value-Added Tax
      • EU Emissions Trading Scheme
  • Regulation and Licensing
    • Legal Framework
      • Table Figure 4: Germany, Legal Framework
      • Governing Law
        • Table Germany, State-Level Mining Legislation, 2016
      • Contract Type
      • Title to Hydrocarbons
    • Institutional Framework
      • Table Figure 5: Germany, Institutional Framework
      • Licensing and Regulatory Authority
        • Table Germany, State-Level Mining Authorities
    • Licensing Process
    • License Terms
      • Duration
      • Environmental Regulation
      • Restrictions on Hydraulic Fracturing
  • Outlook
  • Contact Information

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