Commentaries: Art. 964e

The payments made to state bodies may comprise payments in cash or kind. They include in particular the following forms of payment:
payments for production rights;
taxes on production, the revenues or profits of companies, excluding value added or sales taxes and other taxes on consumption;
user charges;
dividends, with the exception of dividends paid to a state body as a member of the company, provided these are paid to the state body under the same conditions as to the other company members;
signing, discovery and production bonuses;
licence, rental and access fees or other considerations for permits or concessions;
payments for improvements to the infrastructure.
In the case of a payment in kind, the subject matter, value, method of valuation and if applicable the extent must be indicated.

Art. 964e