Our employees only speak German in the office and on the phone.

Paying a different amount of the extraction tax for mining activities Abfall und Umweltschutz Bauen und Immobilien

If you have a permit for the commercial extraction of natural resources or own a mine, you must pay an annual extraction tax. Different levy rates may be set for certain mineral resources or areas.

  • Basic information

    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? If so, you must 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.

    Requirements

    • You have a permit for the commercial extraction of mineral resources.
    • You extract non-mining mineral resources in the area covered by the permit.
    • The following conditions for exemption from the extraction tax are not met:
      • You are extracting the mineral resources exclusively for technical extraction reasons and
    • You do not exploit the mineral resources commercially.

  • Procedure

    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 levy. 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.

  • Competent Department

  • Online Services

  • Fees / Costs

    Not specified.

  • Deadlines & processing time

    What deadlines must be paid attention to?

    Objection period: 1 month

    How long does it take to process

    Not specified.

  • Legal Bases

Feedback on quality

Your feedback will help us to identify and solve problems. You will not receive a personal response. Please do not submit any personal data.

Did you find what you were looking for?

How do you rate this page?*

*Mandatory field

This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct. 05.11.2024

Dienstleistungen · syfq nzm