Mining; collection of field and production tax
Field and production taxes are generally levied for the exploration and extraction of non-minable mineral resources.
The Government of Upper Bavaria - Bergamt Südbayern - is responsible for the collection of the field and production levy throughout the state of Bavaria.
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.
The holder of a permit must pay an annual extraction fee for the non-mined mineral resources extracted or co-extracted from the permit field within the previous calendar year. For this purpose, the field holder must submit a corresponding production levy declaration for the previous calendar year to the Southern Bavarian Mining Office by July 31 of the following year, which will then issue a production levy notice. In determining the levies, the extraction volume, field treatment costs and mineral resource-specific market values are taken into account.
At present, the extraction of non-minable mineral resources in the Free State is limited almost exclusively to the southern Bavarian region. In recent years, the majority of the extraction tax collected by the Free State has come from oil and gas extraction. The field fees, which were considerably lower in comparison, were mainly generated by the large number of permit fields for the commercial exploration of geothermal energy.
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.
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.
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.
Please select a location in "Localization" so that the address of the responsible authority can be filled in.
Prefillable Form, Bavaria-wide:
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.
Responsible for editing:Bayerisches Staatsministerium für Wirtschaft, Landesentwicklung und Energie
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- Prefillable Form, Bavaria-wide
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