Notify extraction levy for mining activities

What deadlines must be paid attention to?

You must submit the quarterly advance notification of subsidy payments by the 25th day after the end of the quarter.

You must submit the subsidy levy declaration for the previous calendar year by July 31 of each year and pay the subsidy levy. The competent authority may extend the deadline for submitting the promotional tax return for good cause.

Objection period: 1 month

Period of validity: 1 month
Insofar as the subsidy levy determined exceeds the amounts already paid towards it, it is due 1 month after notification of the levy notice. If you have paid too much, the corresponding amount will be refunded to you.

How long does it take to process

The mining authority first receives your notification and checks it for plausibility within a few weeks. If there are any discrepancies, the authority will contact you. The final decision is only issued later, after further data relevant to the determination, such as the market value of the mineral resource for the determination period, has been determined.

What are the costs?

Free of charge.