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Germany Upstream Fiscal and Regulatory Report - Banning Unconventional Exploration and Exploitation
Summary
“Germany Upstream Fiscal and Regulatory Report - Banning Unconventional Exploration and Exploitation”, 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.
Scope
Summary
“Germany Upstream Fiscal and Regulatory Report - Banning Unconventional Exploration and Exploitation”, 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.
Scope
- 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
- 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
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1 Table of Contents
2. Regime Overview
3. State Take Assessment
4. Key Fiscal Terms
4.1. Royalties
4.1.1. Baden-Württemberg
4.1.2. Bavaria
4.1.3. Brandenburg
4.1.4. Bremen
4.1.5. Hamburg
4.1.6. Lower Saxony
4.1.7. Mecklenburg-Vorpommern
4.1.8. North Rhine-Westphalia
4.1.9. Rhineland Palatinate
4.1.10. Saarland
4.1.11. Saxony-Anhalt
4.1.12. Schleswig-Holstein
4.1.13. Thuringia
4.2. Rental Fees
4.3. Direct Taxation
4.3.1. Corporate Income Tax
4.3.2. Solidarity Surcharge
4.3.3. Trade Tax
4.3.4. Deductions and Depreciation
4.3.5. Withholding Tax
4.4. Indirect Taxation
4.4.1. Value Added Tax
4.4.2. EU Emissions Trading Scheme
5. Regulation and Licensing
5.1. Legal Framework
5.1.1. Governing Law
5.1.2. Contract Type
5.1.3. Title to Hydrocarbons
5.2. Institutional Framework
5.2.1. Licensing Authority
5.2.2. Regulatory Agency
5.2.3. National Oil Company
5.3. Licensing Process
5.3.1. Licensing Rounds
5.3.2. Prequalification
5.3.3. Licensing Process
5.4. License Terms
5.4.1. Duration and Relinquishments
5.4.2. Work Obligation
5.4.3. Environmental Regulation
6. Outlook
7. Appendix
7.1. Contact
7.2. Disclaimer
List of Tables
Table 1: Germany, Regime Overview
Table 2: Baden-Wuerttemberg, Germany, Royalty Rates (%), 2006 onwards
Table 3: Rates Lower Saxony, Germany, Royalty Rates (%) 2004 - 2016
Table 4: Rhineland Palatinate, Germany, Royalty Rates (%), 2006 - 2018
Table 5: Rates Schleswig-Holstein, Germany, Royalty Rates (%) 2004 - 2018 (afterwards consecutively if not changed).
Table 6: Germany, Corporate Income Tax Rate (%), 2000 onwards
Table 7: Germany, Tangible Asset depreciation 2016
Table 8: Germany, State Level Mining Legislation, 2018
Table 9: Germany, State Level Mining Authorities
List of Figures
Figure 1: Regime Flow Chart
Figure 2: Germany, Indicative NPV10/boe, IRR and State Take Comparison, Internal
Figure 3: Germany, Indicative NPV10/boe, IRR and State Take Comparison, Regional
Figure 4: Germany, Legal Framework
Figure 5: Germany, Institutional Framework
2. Regime Overview
3. State Take Assessment
4. Key Fiscal Terms
4.1. Royalties
4.1.1. Baden-Württemberg
4.1.2. Bavaria
4.1.3. Brandenburg
4.1.4. Bremen
4.1.5. Hamburg
4.1.6. Lower Saxony
4.1.7. Mecklenburg-Vorpommern
4.1.8. North Rhine-Westphalia
4.1.9. Rhineland Palatinate
4.1.10. Saarland
4.1.11. Saxony-Anhalt
4.1.12. Schleswig-Holstein
4.1.13. Thuringia
4.2. Rental Fees
4.3. Direct Taxation
4.3.1. Corporate Income Tax
4.3.2. Solidarity Surcharge
4.3.3. Trade Tax
4.3.4. Deductions and Depreciation
4.3.5. Withholding Tax
4.4. Indirect Taxation
4.4.1. Value Added Tax
4.4.2. EU Emissions Trading Scheme
5. Regulation and Licensing
5.1. Legal Framework
5.1.1. Governing Law
5.1.2. Contract Type
5.1.3. Title to Hydrocarbons
5.2. Institutional Framework
5.2.1. Licensing Authority
5.2.2. Regulatory Agency
5.2.3. National Oil Company
5.3. Licensing Process
5.3.1. Licensing Rounds
5.3.2. Prequalification
5.3.3. Licensing Process
5.4. License Terms
5.4.1. Duration and Relinquishments
5.4.2. Work Obligation
5.4.3. Environmental Regulation
6. Outlook
7. Appendix
7.1. Contact
7.2. Disclaimer
List of Tables
Table 1: Germany, Regime Overview
Table 2: Baden-Wuerttemberg, Germany, Royalty Rates (%), 2006 onwards
Table 3: Rates Lower Saxony, Germany, Royalty Rates (%) 2004 - 2016
Table 4: Rhineland Palatinate, Germany, Royalty Rates (%), 2006 - 2018
Table 5: Rates Schleswig-Holstein, Germany, Royalty Rates (%) 2004 - 2018 (afterwards consecutively if not changed).
Table 6: Germany, Corporate Income Tax Rate (%), 2000 onwards
Table 7: Germany, Tangible Asset depreciation 2016
Table 8: Germany, State Level Mining Legislation, 2018
Table 9: Germany, State Level Mining Authorities
List of Figures
Figure 1: Regime Flow Chart
Figure 2: Germany, Indicative NPV10/boe, IRR and State Take Comparison, Internal
Figure 3: Germany, Indicative NPV10/boe, IRR and State Take Comparison, Regional
Figure 4: Germany, Legal Framework
Figure 5: Germany, Institutional Framework
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