Notify extraction levy for mining activities

You can apply for the mining tax declaration online via the "BergPass" platform or in writing to your competent mountain authority.
Apply for the declaration online via the "BergPass" platform:

• Call up the "BergPass" online platform and log in.
  • To register, you need a "My company account" or a BundID.
• Call up the application form and fill it out completely and truthfully.
• Upload the required documents as a file and send the application.

Further procedure:

• The competent mining authority will check your mining tax declaration and the documents submitted.
• If any documents are missing, the authority will contact you.
• The authority will determine the mining tax.
• You will receive a notice informing you of the amount of the extraction levy and any payments still to be made

Please contact the Rhineland-Palatinate State Office for Geology and Mining (LGB).

• You have a mining license for the extraction of mineral resources.
• You extract non-mining mineral resources within your area of authorization.

• To determine and pay the extraction levy, you must first submit a preliminary extraction levy declaration to the State Office for Geology and Mining (LGB) and, if applicable, estimate the amount of the advance payment. You can be exempted from the obligation to submit an advance production levy declaration if
  • the extraction levy for a calendar year is not expected to exceed EUR 25,000 and
  • you notify the LGB of this using the form "Declaration of exemption from the advance notification of the subsidy levy" in writing.

No documents are required.

There are no costs.

You must submit the quarterly advance notification of the subsidy levy by the 25th day after the end of the quarter.

You must submit the subsidy levy declaration for the previous calendar year by July 31 of each year and pay the subsidy levy. The competent authority may extend the deadline for submitting the promotional tax return for good cause.

The mining authority first receives your notification and checks it for plausibility within a few weeks. If there are any discrepancies, the authority will contact you. The final decision is only issued later, after further data relevant to the determination, such as the market value of the mineral resource for the determination period, has been determined.

• § 31 Bundesberggesetz (BBergG)
• § 32 Bundesberggesetz (BBergG)
• § 2 to 6 Provincial ordinance on field and extraction levies
• §§ Sections 11 to 17 of the provincial ordinance on field and extraction levies

• Objection, which is processed by the competent mining authority
• If necessary, subsequent appeal to the administrative court

• Informationen und Dokumente zu Feldes- und Förderabgabe
• Merkblatt zur Förderabgabe

15.10.2025

The text was automatically translated based on the German content.