Notify extraction levy for mining activities

You can submit the declaration of subsidy tax online via the "BergPass" platform or directly to your competent mountain authority.

Submit the subsidy declaration online submit:

• Call up the "BergPass" online platform and log in.
  • To register, you will need a BundID and an identity card or residence permit with an active online ID function.
• Call up the form and fill it out completely and truthfully.
• Upload the required documents as a file and submit the form.

Submit the subsidy tax declaration directly to the competent authority:

• Submit the funding levy declaration and the funding levy pre-registration by post to the competent authority.
• Alternatively, you can complete the form in the "BergPass" online portal, print it out and submit it by post.

Further procedural steps:

• 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 determines the mining levy. You will receive a notice by post informing you of the amount of the extraction levy and the payments still to be made. are communicated to you. In addition, the notification is sent electronically to the relevant mailbox (BundID or ELSTER company account) in advance and information is displayed in BergPass.

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

• You have a permit for the commercial extraction of mineral resources.
• You extract non-mining mineral resources in the area covered by the permit.
• The following requirements for exemption from the extraction tax are not met:
  • You are extracting the mineral resources exclusively for technical extraction reasons and
• you do not exploit the mineral resources commercially.

• 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.

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.

• § Section 31 of the Federal Mining Act (BBergG)
• § Section 32 of the Federal Mining Act (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
• If necessary, subsequent appeal to the administrative court

09.12.2024