Bergbau; Erhebung der Feldes- und Förderabgabe
Bayern
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99020049111000
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Typ 3
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The government of Upper Bavaria - Bergamt Südbayern - is responsible for collecting the field and extraction tax in the entire state of Bavaria.
Field levy
A field levy must be paid to the state of Bavaria for permission to explore non-mining mineral resources for commercial purposes. A field owner must submit a corresponding field levy declaration for the previous calendar year to the Bergamt Südbayern by May 31st 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 levy in a notice.
Exploration levy
The holder of a permit must pay an annual extraction levy for the non-mining mineral resources extracted or co-extracted from the permit field within the previous calendar year. For this purpose, the field owner must submit a corresponding extraction levy declaration for the previous calendar year to the Bergamt Südbayern by July 31 of the following year, which then issues an extraction levy notice. When determining the levy, the extraction volume, field treatment costs and specific market values of the mineral resource are taken into account.
At present, the extraction of non-mining mineral resources in Bavaria is almost exclusively limited to southern Bavaria. In recent years, the majority of the extraction tax collected by the Free State has come from oil and gas extraction. The considerably lower field royalties in comparison were mainly generated by the large number of permit fields for the commercial exploration of geothermal energy.