Database Specific
Database Specific Abstract AbstractNETHERLANDS: GENERAL METADATA
Data documentation
General notes
The fiscal year in the Netherlands coincides with the calendar year.
Tax-expenditure estimates for the years 2001-09 were provided by the Ministry of Finance. All other data estimates come from publicly available government sources as indicated below.
Producer Support Estimate
The taxes and fees that apply to exploration and production of oil and natural gas in the Netherlands are described in the 2003 Mining Act. Income from the production of hydrocarbons is subject to the standard statutory rate of corporate income tax (25%) and a State Profit Share (SPS) levy at a 50% rate, which is itself deductible for income-tax purposes. Royalties are also levied on the onshore extraction of oil and gas at rates that vary between 0% and 7% (or more when the price of imported crude oil exceeds EUR 25 per barrel).
Oil and gas companies operating upstream in the Netherlands have the ability to deduct an extra 10% of their costs from their taxable income, a provision known as the "cost uplift" or "capital uplift". Exploration expenditures, whether successful or not, can be written-off in full in the year in which they are incurred.
Source Source Contact person/organisation Contact person/organisation Name of collection/source Name of collection/sourceOECD (2018), OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018, Paris.
Data Characteristics Data Characteristics Date last updated Date last updatedApr-19
Periodicity PeriodicityAnnual
Power code Power code Unit of measure used Unit of measure used Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptIndicator
PSE: Producer Support Estimate
GSSE: General Services Support Estimate
CSE: Consumer Support Estimate
Stage
EXTRACT: Extraction or mining stage
TRANS: Transportation of fossil fuels (e.g., through pipelines)
REFIN: Refining or processing stage
GENER: Use of fossil fuels in ectricity generation
INDUS: Use of fossil fuels in the industrial sector
END: Other end uses of fossil fuels
Statutory or Formal Incidence
consumption: Direct consumption
returns: Output Returns
income: Enterprise Income
inputs: Cost of Intermediate Inputs
labour: Labour
land: Land and natural resources
capital: Capital
knowledge: Knowledge
Other Aspects Other Aspects Other comments Other comments Recommended uses and limitations Recommended uses and limitationsUsers of tax expenditure estimates should bear in mind that the Inventory records tax expenditures as estimates of revenue that is foregone due to a particular feature of the tax system that reduces or postpones tax relative to a jurisdiction’s benchmark tax system, to the benefit of fossil fuels. Hence, (i) tax expenditure estimates could increase either because of greater concessions, relative to the benchmark tax treatment, or because of a raise in the benchmark itself; (ii) international comparison of tax expenditures could be misleading, due to country-specific benchmark tax treatments.
NETHERLANDS: GENERAL METADATA
Data documentation
General notes
The fiscal year in the Netherlands coincides with the calendar year.
Tax-expenditure estimates for the years 2001-09 were provided by the Ministry of Finance. All other data estimates come from publicly available government sources as indicated below.
Producer Support Estimate
The taxes and fees that apply to exploration and production of oil and natural gas in the Netherlands are described in the 2003 Mining Act. Income from the production of hydrocarbons is subject to the standard statutory rate of corporate income tax (25%) and a State Profit Share (SPS) levy at a 50% rate, which is itself deductible for income-tax purposes. Royalties are also levied on the onshore extraction of oil and gas at rates that vary between 0% and 7% (or more when the price of imported crude oil exceeds EUR 25 per barrel).
Oil and gas companies operating upstream in the Netherlands have the ability to deduct an extra 10% of their costs from their taxable income, a provision known as the "cost uplift" or "capital uplift". Exploration expenditures, whether successful or not, can be written-off in full in the year in which they are incurred.
OECD (2018), OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018, Paris.
Annual
Apr-19
Indicator
PSE: Producer Support Estimate
GSSE: General Services Support Estimate
CSE: Consumer Support Estimate
Stage
EXTRACT: Extraction or mining stage
TRANS: Transportation of fossil fuels (e.g., through pipelines)
REFIN: Refining or processing stage
GENER: Use of fossil fuels in ectricity generation
INDUS: Use of fossil fuels in the industrial sector
END: Other end uses of fossil fuels
Statutory or Formal Incidence
consumption: Direct consumption
returns: Output Returns
income: Enterprise Income
inputs: Cost of Intermediate Inputs
labour: Labour
land: Land and natural resources
capital: Capital
knowledge: Knowledge
Users of tax expenditure estimates should bear in mind that the Inventory records tax expenditures as estimates of revenue that is foregone due to a particular feature of the tax system that reduces or postpones tax relative to a jurisdiction’s benchmark tax system, to the benefit of fossil fuels. Hence, (i) tax expenditure estimates could increase either because of greater concessions, relative to the benchmark tax treatment, or because of a raise in the benchmark itself; (ii) international comparison of tax expenditures could be misleading, due to country-specific benchmark tax treatments.