Feldes- und Förderabgabe Erhebung

Are you the holder of a mining permit for the commercial exploration of mineral resources? Then you must pay an annual field levy.

As the holder of a permit for the commercial exploration of non-mining mineral resources, you must pay an annual field levy and as the holder of a permit, you must pay an annual extraction levy to the state for the non-mining mineral resources extracted or co-extracted within the respective year if the permit field or permit field is located in the federal state.

This applies to mineral resources such as

• Rock salt and brine
• Gravel and sand
• Quartz and special sands
• Natural stones
• Clayey rocks
• Rocks for the production of decorative and building stone from sandstone

Official form of the

• Field Levy Declaration
• Subsidy levy declaration
• Pre-declaration of subsidy levy

• You are the holder of a permit or
• You are the holder of a permit and
• You extract non-mining mineral resources in the permit field and
• The requirements for exemption are not met (extraction exclusively for technical reasons and no economic utilization of the mineral resources)

For the relevant collection period, you submit the field and promotional tax declarations in writing, as well as any preliminary promotional tax declarations. The competent authority will then determine the levy and send you a written notification stating the levy determined and the payment obligation still to be made.

If a declaration is submitted late, a late payment surcharge may be levied.

A late payment surcharge is levied for late payment.

Your legal remedy is set out in the written assessment notice.

• Field and subsidy tax collection
• Field levy declaration, subsidy levy declarations required
• Advance production tax declarations, if applicable
• Affected mineral resources:
  • Rock salt and brine
  • Gravel and sand
  • Quartz and special sands
  • Natural stones
  • Clayey rocks
  • Rocks for the production of decorative and building stone from sandstone