Published : Jan-2018
No. of Pages : 26
1 Table of Contents 1
1.1. List of Tables 2
1.2. List of Figures 3
2. Regime Overview 4
3. State Take Assessment 6
4. Key Fiscal Terms 8
4.1. Royalties 8
4.1.1. Baden-Württemberg 8
4.1.2. Bavaria 8
4.1.3. Brandenburg 9
4.1.4. Bremen 9
4.1.5. Hamburg 9
4.1.6. Lower Saxony 9
4.1.7. Mecklenburg-Vorpommern 10
4.1.8. North Rhine-Westphalia 10
4.1.9. Rhineland Palatinate 11
4.1.10. Saarland 11
4.1.11. Saxony-Anhalt 11
4.1.12. Schleswig-Holstein 11
4.1.13. Thuringia 12
4.2. Rental Fees 13
4.3. Direct Taxation 13
4.3.1. Corporate Income Tax 13
4.3.2. Solidarity Surcharge 14
4.3.3. Trade Tax 14
4.3.4. Deductions and Depreciation 14
4.3.5. Withholding Tax 16
4.4. Indirect Taxation 16
4.4.1. Value Added Tax 16
4.4.2. EU Emissions Trading Scheme 16
5. Regulation and Licensing 17
5.1. Legal Framework 17
5.1.1. Governing Law 17
5.1.2. Contract Type 18
5.1.3. Title to Hydrocarbons 19
5.2. Institutional Framework 19
5.2.1. Licensing Authority 20
5.2.2. Regulatory Agency 20
5.2.3. National Oil Company 20
5.3. Licensing Process 21
5.3.1. Licensing Rounds 21
5.3.2. Prequalification 21
5.3.3. Licensing Process 21
5.4. License Terms 21
5.4.1. Duration and Relinquishments 21
5.4.2. Work Obligation 22
5.4.3. Environmental Regulation 22
6. Outlook 23
7. Appendix 25
7.1. Contact Us 25
7.2. Disclaimer 25
1.1 List of Tables
Table 1: Germany, Regime Overview 4
Table 2: Baden-Wuerttemberg, Germany, Royalty Rates (%), 2006 onwards 8
Table 3: Rates Lower Saxony, Germany, Royalty Rates (%) 2004 - 2016 10
Table 4: Rhineland Palatinate, Germany, Royalty Rates (%), 2006 - 2018 11
Table 5: Rates Schleswig-Holstein, Germany, Royalty Rates (%) 2004 - 2018 (afterwards consecutively if not changed). 12
Table 6: Germany, Corporate Income Tax Rate (%), 2000 onwards 14
Table 7: Germany, Tangible Asset depreciation 2016 15
Table 8: Germany, State Level Mining Legislation, 2018 18
Table 9: Germany, State Level Mining Authorities 20
1.2 List of Figures
Figure 1: Regime Flow Chart 5
Figure 2: Germany, Indicative NPV10/boe, IRR and State Take Comparison, Internal 6
Figure 3: Germany, Indicative NPV10/boe, IRR and State Take Comparison, Regional 7
Figure 4: Germany, Legal Framework 17
Figure 5: Germany, Institutional Framework 19
