Feldes- und Förderabgabe zahlen

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
• Funding 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)

The field levy amounts to EUR 20.00 per square kilometer or part thereof in the first year and increases by a further EUR 20.00 for each subsequent year up to a maximum of EUR 100.00 per square kilometer or part thereof.

You submit the field and subsidy tax declarations and, if applicable, advance subsidy tax declarations in writing for the relevant collection period. The competent authority will then determine the levy and send you a written notification stating the determined levy and the outstanding payment obligation.

Within the respective assessment period.

The field levy declaration must be submitted by May 31 of each year for the previous survey period. The field levy must also be paid by this date.

Advance declarations and payments on account must be submitted and paid by the 40th day after the end of each calendar quarter.

The subsidy levy declaration must be submitted by July 31 of each year for the previous collection period. The promotional tax must also be paid by this date.

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.

Please contact the Saxony-Anhalt State Office for Geology and Mining (LAGB).