Bergbau; Erhebung der Feldes- und Förderabgabe Unfortunately this specification of service has not yet been completely translated.

Für die Aufsuchung und Gewinnung von bergfreien Bodenschätzen werden in der Regel Feldes- und Förderabgaben erhoben.

The Government of Upper Bavaria - Bergamt Südbayern - is responsible for the collection of the field and production levy throughout the Federal State of Bavaria.

Field tax

For a permit to explore for non-minable mineral resources for commercial purposes, a field tax must be paid to the State of Bavaria. For this purpose, a field owner has to submit a corresponding field levy declaration for the previous calendar year to the Southern Bavarian Mining Office by 31 May 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 tax in a notice.

Mining levy

The holder of a permit has to pay an annual extraction fee for the non-mined mineral resources extracted or co-extracted from the permit field within the past calendar year. For this purpose, the field holder has to submit a corresponding extraction levy declaration for the previous calendar year to the Southern Bavarian Mining Authority by 31 July of the following year, which then issues an extraction levy notice. When determining the levies, the extraction volume, field treatment costs and mineral resource-specific market values are taken into account.

At present, the extraction of non-minable mineral resources in the Free State is almost exclusively limited to the southern Bavarian region. In the past years, the majority of the extraction levy collected by the Free State came from oil and gas extraction. The field fees, which are considerably lower in comparison, were mainly generated by the large number of permit fields for the commercial exploration of geothermal energy.

  • Feldesabgabeerklärung für das vergangenen Kalenderjahr

Related Links

  • Feldesabgabeerklärung

Preconditions

The field and support levy declarations as well as the support levy pre-announcements are to be submitted to the Southern Bavarian Mining Office in accordance with the officially prescribed sample form.

Hints

Es können spezielle Abbauverträge für bergfreie und grundeigene Bodenschätzen zwischen Unternehmern und dem Freistaat Bayern bestehen, durch welche der Freistaat Einnahmen erzielt. Das Bergamt ist für die Vereinnahmung solcher Einnahmen allerdings nicht zuständig.

Related Links

  • §§ 30 ff. Bundesberggesetz (BBergG)
  • Verordnung über Feldes- und Förderabgaben

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Last update or date of publication
14.12.2020