Mining; collection of the field and extraction tax

Field and extraction charges are generally levied for the exploration and extraction of non-mining mineral resources.

Description

Prerequisites

The field and extraction tax declarations as well as the advance notifications of extraction tax must be submitted to the Bergamt Südbayern using the officially prescribed model form.

Special notes

There may be special mining contracts between companies and the Free State of Bavaria for non-mining and mineral resources that generate revenue for the Free State. However, the Mining Authority is not responsible for collecting such revenues.

Deadlines

Persons liable to pay the extraction levy must submit an advance notification of the extraction levy by the 25th day after the end of each calendar quarter (advance notification period) and pay the advance payment of the extraction levy by the same day if the extraction levy for the collection period is expected to exceed EUR 25,000. and notify the Mining Authority of Southern Bavaria of this by the 25th day of the first advance notification 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.

Status:28.12.2023

Responsible for editing:Bayerisches Staatsministerium für Wirtschaft, Landesentwicklung und Energie

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.