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Notify extraction levy for mining activities

  • Bauen und Immobilien
  • Abfall und Umweltschutz 



    	    

		    
If you have a permit for the commercial extraction of mineral resources or own a mine, you must pay an annual extraction tax. You must submit a mining levy declaration so that the amount of the levy can be determined.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    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? Then you must pay an annual extraction tax. To do this, you apply to the mining authority responsible for you for the levy to be assessed by submitting a mining tax declaration.        

     The mining permit or mine ownership - and therefore also the extraction tax - relates to so-called non-mining mineral resources.

								    

									    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.