Information - Services - Formalities by subjects - Business start-up, development and management - Payment of taxes, duties and fees - Mining; collection of field and production tax - Dienstleistungsportal Bayern

Description

The Government of Upper Bavaria - Bergamt Südbayern - is responsible for the collection of the field and production levy throughout the state of Bavaria.

Field tax

A field tax must be paid to the State of Bavaria for a permit to explore for non-minable mineral resources for commercial purposes. For this purpose, a field owner must submit a corresponding field levy declaration for the previous calendar year to the Southern Bavarian Mining Office by May 31 of the following year. Taking into account the duration of the permit, the area of the permit field and the actual expenses incurred for the exploration work, the mining authority then sets an annually staggered field tax in a notice.

Mining levy

Prerequisites

The field and subsidy levy declarations as well as the subsidy levy preliminary declarations are to be submitted to the Southern Bavarian Mining Office in accordance with the officially prescribed sample form.

Special notes

There may be special mining contracts for non-mineable and mineable mineral resources between entrepreneurs and the Free State of Bavaria, through which the Free State generates revenue. However, the Mining Office is not responsible for collecting such revenues.

Deadlines

After the start of extraction, those liable for the levy must submit a preliminary levy declaration by the 25th day after the end of each calendar quarter (preliminary declaration period) and pay the advance payment on the levy by the same day if the levy for the collection period is expected to exceed EUR 25,000. and they notify the Southern Bavarian Mining Office of this by the 25th day of the first preliminary declaration period.

Required documents

• Field declaration for the previous calendar year

Forms

Please select a location in "Localization" so that the address of the responsible authority can be filled in.

• Prefillable Form, Bavaria-wide: Feldesabgabeerklärung

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Legal bases

• §§ 30 ff. Bundesberggesetz (BBergG)
• Verordnung über Feldes- und Förderabgaben