responsibility finder
Schleswig-Holstein

Notify extraction levy for mining activities

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Does your mining company have a mining license to extract certain mineral resources in a defined area in Germany? Or are you the owner of mining property? Then you must pay an annual extraction tax. To do this, you apply to the mining authority responsible for you for the levy to be assessed by submitting a mining tax declaration.

The mining permit or mine ownership - and therefore also the extraction tax - relates to so-called non-mining mineral resources.


Process flow

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 tax. 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.

Who should I contact?

Please contact the State Office for Mining, Energy and Geology (LBEG) in Clausthal-Zellerfeld (responsible mining authority also for Schleswig-Holstein).

Requirements
  • 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 conditions 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.
What deadlines do I have to pay attention to?

Objection deadline: 1 Month

Legal basis
Appeal
  • Objection
  • If necessary, subsequent appeal to the administrative court
Author

The text was automatically translated based on the German content.

Technically approved by

Ministry of Economic Affairs, Transport, Agriculture and Viticulture Rhineland-Palatinate (MWVLW)

Professionally released on

13.09.2023

Process flow

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 tax. 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.

Who should I contact?

Please contact the State Office for Mining, Energy and Geology (LBEG) in Clausthal-Zellerfeld (responsible mining authority also for Schleswig-Holstein).

Requirements

  • 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 conditions 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.

What deadlines do I have to pay attention to?

Objection deadline: 1 Month

Legal basis

Appeal

  • Objection
  • If necessary, subsequent appeal to the administrative court

Author

The text was automatically translated based on the German content.

Technically approved by

Ministry of Economic Affairs, Transport, Agriculture and Viticulture Rhineland-Palatinate (MWVLW)

Professionally released on

13.09.2023

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