Paying a different amount of the extraction tax for mining activities

Source: BUS Rheinland-Pfalz

Does your mining company have a mining license to extract certain mineral resources in a defined area in Germany? Or are you the owner of mining property? Then you have to pay an annual extraction tax, which is determined in advance by the responsible mining authority.

For mining permits for certain mineral resources or in certain areas, the competent mining authorities may set different rates or a different scale. Exemption from the extraction tax is also possible in principle.

Calculation of the extraction tax:

Depending on which mineral resource you extract, the Rhineland-Palatinate State Office for Geology and Mining (LGB) charges different rates for the extraction tax:

15 percent for crude oil in the Römerberg-Speyer field
12 percent of the average market value for crude oil
10 percent of the assessment scale for natural gas
10 percent of the market value (crude oil) or the assessment benchmark (petroleum gas) that is additionally extracted from
- dead oil deposits
- abandoned deposits or
- deposits with a depth of more than 4,000 meters or extracted with the aid of
- tertiary processes or
- processes for the exploration of low-permeability reservoirs
7 percent for crude oil in the Rülzheim I field
1 percent of the market value for brine. The extraction levy is reduced to 0.5 percent if the brine is extracted during the construction of an underground storage facility and is not used commercially.

You must calculate the amount of the levy yourself. In doing so, you must estimate the advance payment - if necessary - in the amount of the production levy expected to be due for the pre-notification period. Take into account all circumstances that are relevant to the estimate.

Exemption from the promotional tax:

You may be exempt from the extraction levy if the field treatment costs you incurred in the tax period do not exceed the market value of the oil and gas extracted from the oil field. Excess amounts can be added to the field treatment costs of the oil field within the following 3 survey periods.

Furthermore, the extraction levy does not apply to

petroleum gas that is used directly for electricity generation,
geothermal energy and
brine, insofar as the brine occurs naturally and is used for therapeutic purposes.

You can submit the declaration of extraction levy and the advance notification of extraction levy online via the "BergPass" platform or directly to your competent mountain authority.

Subsidy tax declaration and pre-application for the mining tax online:

Call up the "BergPass" online platform and log in.
- To register, you will need a BundID and an identity card or residence permit with an active online ID function.
Call up the forms and fill them out completely and truthfully.
Upload the required documents as a file and submit the forms.

Submit the funding tax declaration and funding tax pre-registration directly to the competent authority:

Submit the funding levy declaration and the funding levy pre-registration.
Alternatively, you can complete the form in the "BergPass" online portal, print it out and submit it by post.

Further procedural steps:

The competent mining authority will check your mining tax declaration, the advance notification of mining tax and the documents submitted. If any documents are missing, the authority will contact you.
The authority determines the mining tax. You will receive a notice by post informing you of the amount of the subsidy levy and the payments still to be made. In addition, the notification will be sent electronically to the relevant mailbox (BundID or ELSTER company account) in advance and information will be displayed in BergPass.

You pay the amount still to be paid.

Paying a different amount of the extraction tax for mining activities

Process flow

Competent authority

Requirements

What deadlines do I have to pay attention to?

Legal basis

Applications / forms

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