Economic importance of the extractive industry
Revenues generated
Latest Update: November 2025
EITI Standard:
Interesting Facts
Extractive companies in Germany pay various fees, duties and taxes on their activities. A company that extracts free-to-mine natural resources in a Federal State pays specific mine site and extraction royalties to that Federal State as per the Federal Mining Act. Excluded from this are natural resources that are extracted on the basis of “old rights” (see Legal framework). Regardless of the activity involved, all companies in the extractive sector – and most other companies – are subject to trade and corporate tax.
Who is responsible for revenues collection?
Due to the federal structure of the Federal Republic of Germany, tax administration is split between the Federal Government and the Federal States. Depending on the type of tax, it is levied by the financial authorities of the Federal Government, the Federal States or the local authorities. One exception to this rule is mine site and extraction royalties, which are levied by the mining authorities of the Federal States.
Which payments are made by the extractive industry?
Corporate tax and solidarity surcharge
Extractive companies with the legal form of a corporation (in particular a limited liability company or public limited company) which have their head office or management in Germany are subject to unlimited corporate tax. Corporations which do not have their head offices and management in Germany are subject to corporate tax on the income generated in Germany. In Germany, corporate tax amounts to 15% of the taxable income. From 1 January 2028, the corporate tax will be reduced in five steps by one percentage point per year. From 1 January 2032, the corporate tax amounts to 10% of the taxable income. The revenue is shared by the Federal Government and the Federal States. Corporate tax is levied by the tax authorities of the Federal States. A solidarity surcharge set at 5.5% of the corporate tax determined is levied as a supplementary tax to corporate tax. The solidarity surcharge is payable to the Federal Government and is collected by the tax offices of the Federal States.
Mine site- and extraction royalties
Companies and persons require a permit to prospect for “free-to-mine” natural resources (Section 7 BBergG). Owners of this type of permit are required to pay annual mine site royalties as per Section 30 BBergG. Pursuant to Section 30(3) sentence 1 of the BBergG, a mine site royalty generally amounts to €5 per square kilometre of a mine site in the first year after the permit has been granted; the amount increases by €5 per year to a maximum of €25 per year, whereby the legislation of individual Federal States may provide for differing royalty amounts and even exemptions under certain conditions (see Section 32(2) BBergG and table: Federal State law regulations on mine site and extraction royalties. The expenses incurred for prospecting are set off against the mine site royalties. Mine site royalties must be paid to the Federal State in which the licensed mine site is located.
If natural resources are found, a license is required for their extraction. However, extraction is only possible if the necessary operating plan permit and any other approvals such as water right approvals have already been granted. If the extracted natural resources can be used for financial gain, the permit holder must pay extraction royalties for the extracted free-to-mine natural resources as per Section 31 BBergG. The standard rate for extraction royalties is 10% of the market value of the natural resources in question (Section 31(2) sentence 1 BBergG). Here too, individual Federal States may stipulate different regulations in their legislation for the calculation of mine site and extraction royalties under certain conditions (see Section 32 BBergG and table: Federal State law regulations on mine site and extraction royalties).
Owners of old rights are exempt from extraction royalties in accordance with Section 151(2) no. 2 BBergG (see Legal framework). In practice, this primarily affects lignite extraction and old grants for granite, coloured earths, salt and brine. Even before BBergG 1982 came into force, the operators of these sites had received unlimited-term, irrevocable extraction rights free from royalties or had acquired old rights in the “new” Federal States in eastern Germany in the course of privatising proprietary mining rights.
For this reason, they are not recorded in the State ordinances on extraction royalties.
This excludes Saxony and Saxony-Anhalt. In these Federal States, special aspects required new licenses to be applied for in accordance with the BBergG within the framework of the Unification Treaty. These licenses are always subject to royalties. Therefore, exemptions were created in the Extraction Royalties Ordinances of both States (Parliamentary advisory service of the State parliament of Brandenburg 2008).1 In Saxony and Saxony-Anhalt, the exemptions are currently limited until 31 December 2025.
Mine site and extraction royalties only apply to free-to-mine natural resources. While mine site royalties are appropriated into the respective Federal State’s budget, the revenue from extraction royalties is used for inter-state financial equalisation. Mine site and extraction royalties are levied by the mining authorities of the Federal States.
An overview showing which natural resources are subject to mine site- and extraction royalties can be found below.
Trade tax
Trade tax is levied on real estate or property. Assessment of trade tax involves several stages: The municipalities due to receive the trade tax are routinely responsible for levying the tax. The trade tax is levied by the municipality in which the enterprise is located. The purpose of the trade tax is to tax the objective earning potential of a commercial enterprise. However, unlike corporate tax, trade tax is not linked to economic performance. Additions and deductions correct the profit of the commercial enterprise (Sections 8 and 9 GewStG (Trade tax)). To calculate trade tax, the responsible tax office determines the taxable amount, which is 3.5% of the objectified earning potential of the commercial enterprise. For all the companies in its area of jurisdiction, the responsible municipality determines a uniform tax factor, which must be at least 200% (Section 16(4) sentence 2 GewStG) and calculates the trade tax based on the taxable amount determined by the tax office and the individual tax factor.
Extractive companies with the legal form of a partnership or limited company are subject to trade tax. If operating facilities are located in an area belonging to several municipalities or are operated in a number of municipalities, the tax assessment basis (assessment basis for trade tax) is distributed among these individual municipalities (so-called “reallocation”). As a general rule, the wages in the individual operating facilities are used as a measure for the calculations. This means that each municipality involved levies its share of the trade tax.
Tabular overviews of the tax factors of the municipalities in Germany are available via the Federal Statistical Office2 and visualised on a map for 2023. Trade tax is the main source of tax for municipalities, followed by land tax. The Federal Government and the States share in the revenues of the trade tax through an allocation and redistribution mechanism for trade tax. The remainder of the trade tax for the municipalities flows into their general budgets, thus helping to finance the local infrastructure and to provide education and social services among other things.
Lease payments
In Germany, the extraction of natural resources is governed by the BBergG, if the resources concerned are free-to-mine or privately-owned natural resources (see Legal Framework, Figure 2). The ownership of a property does not extend to free-to-mine natural resources, so in this respect the property rights of the landowner are limited. Privately-owned natural resources, on the other hand, are owned by the landowner. The landowner may carry out prospecting and extract the resources if found, without the need for any additional special legal title in addition to the operating permit and other required public-law approvals. Its inclusion in the scope of validity of the BBergG aims to make their extraction subject to a uniform legal framework throughout Germany and (in particular) to uniformly regulate natural resource extraction in underground mining and ensure uniformity in the management of mining inspection authorities. This is because the mining of natural resources requires the submission of operating plans, which must be approved by the mining authorities before the natural resources are extracted.
In addition to privately owned natural resources, there are the so-called “landowners’ natural resources”. Like the privately owned natural resources, these are also the property of the landowner, but they are neither subject to mining law nor to mining inspection authorities.
A company does not have to own the land to extract privately owned natural resources and landowners’ natural resources. If the owner of the land simply makes it available to the company on the basis of a legal private contract (e. g. through a lease agreement) – and this is often the case – that alone suffices. Such contractual arrangements may include fixed payments or payments that depend on the quantity extracted, or a combination of both variants. On the Federal State side, official bodies including local authorities (e. g. counties or municipalities) and forestry offices may have the roles of landowners and landlords. The revenues from these leaseholds may be transferred to municipal budgets or Federal State budgets, thus making it possible to finance statutory tasks.
Excise duties
Energy and electricity taxes are particularly relevant for companies in the extractive sector, within the framework of excise duties. The Energy and Electricity Tax Act is based on the harmonised provisions of the EU Energy Tax Directive 2003/96/EC of 27 October 2003. Like the other excise duties, energy and electricity taxes are explicitly excluded from the reporting obligation within the framework of the legal commercial (corporation) payment report, as per the EU Accounting Directive and its implementation in Section 341r, no. 3 b) HGB (German Commercial Code).
On 1 April 1999, the electricity tax was introduced in Germany along with the law covering ecological tax reform, and the energy tax rates (at that time still called mineral oil tax) were gradually increased. This set incentives for reducing energy consumption and developing resource-efficient production processes.
The Electricity Tax Act and the Electricity Tax Implementing Ordinance constitute the legal basis for levying electricity tax. The Federal Government is entitled to electricity tax revenues, which amounted to €6.8 billion in 2023 and in €5.1 billion in 2024.3 The revenue from the electricity tax and the higher taxation of fuels and heating materials obtained in connection with the ecological tax reform contribute to keeping social insurance contributions at a manageable level. Administration and collection tasks are carried out by customs administration.
Companies in the extractive sector are generally subject to electricity tax. The statutory tax rate is €20.50 per megawatt hour. Reduced tax rates can be considered for various purposes, e. g. railway electricity, whereas the production industry can particularly benefit from tax relief. In addition, all consumers can benefit from tax exemptions for environmentally friendly electricity generated and used by themselves (see Subsidies and tax concessions).
The energy tax is an excise duty on energy products. It is governed by Federal legislation, and levied to tax the use of energy products as fuels or heating fuels within the German tax territory. The Energy Tax Act defines energy products as being (in particular), petrol, diesel fuel, light and heavy fuel oil, liquefied petroleum gas, natural gas and coal as well as biodiesel, vegetable oil and energy products of a similar nature that are used as motor or heating fuels. The amount of the tax varies according to the energy product and its intended use and is regulated in the Energy Tax Act. Tax concessions are standardised in the Energy Tax Act for certain energy products and intended uses (see Subsidies and tax concessions). Like the electricity tax, energy tax is levied by the customs administration, and the revenues flow to the Federal Government. In 2023, energy tax revenue totalled approx. €36.7 billion and approx. €35.1 billion in 2024.4
The sheer financial volume of electricity and energy tax payments by companies in the natural resources extractive sector, and the financial scale of electricity and energy tax concessions (see Subsidies and tax concessions) cannot be feasibly presented without a disproportionate amount of bureaucratic effort. Statistics that differentiate between individual economic sectors are not yet kept (for an estimate of the magnitude of electricity tax payments in the extractive sector, see Subsidies and tax concessions d).5
EU energy crisis contribution
According to Chapter III of Council Regulation (EU) 2022/1854 of 6 October 2022 on emergency measures in response to high energy prices (OJ L 261I, 7.10.2022, p. 1), profits of companies and permanent establishments of the Union operating in the oil, gas, coal and refinery sectors are subject to an EU energy crisis contribution limited to two years (generally the financial years 2022 and 2023) (EU Energy Crisis Contribution Act of 16 December 2022 (Federal Official Gazette I p. 2294, 2325). The EU energy crisis contribution is 33% of the assessment basis. The assessment basis is the amount equal to the positive difference by which the tax profit for the tax period exceeds the average of the tax profit for the four preceding financial years, increased by 20%.
Federal State law regulations on mine site and extraction royalties
| Federal States | Legal basis | Mine site royalties | Extraction royalties / Levy rates | Extraction royalties / Special regulations |
|---|---|---|---|---|
| Baden-Wuerttemberg | • Ordinance of the Ministry of the Environment on mine site and extraction royalties dated 11 December 2006 (GBl., p. 395), last amended by the ordinance of 19 November 2020 (GBl., p. 1059) | • Crude oil, natural gas, rock salt and brine €20 for each km² or fraction thereof for the first year2 • Maximum rate crude oil, natural gas: €80 • Maximum rate rock salt and brine: €60 | • Assessed at market value – Crude oil: 15% – Rock salt: 5% or 2.5%6 • Natural gas: 27% of the price obtained8 |
• 100% exempt – Geothermal energy – Brine • Crude oil and natural gas: Site conditioning costs at the levy rate3 • In the case of rock salt, the costs of processing it up to the quality level of industrial salt are credited to extraction royalties at the levy rate |
| Bavaria | • Ordinance on mine site and extraction royalties of 22 December 1998 (GVBl. p. 1050, BayRS 750-10-W), amended most recently by Section 1 (321) of the Ordinance dated 26 March 2019 (GVBl. p. 98) |
• Crude oil and natural gas: €5 for each km² or fraction thereof for the first year2 • Maximum rate: €25 |
• 5% of the market value for oil extracted in the Aitingen area | • 100% exempt – Crude oil with the exception of the Aitingen area – Natural gas with the exception of the Breitbrunn-Eggstätt area |
| Berlin | • No State ordinance issued for setting the mine site and extraction royalties. | |||
| Brandenburg | • Ordinance of 11 December 2015 on mine site and extraction royalties in the Federal State of Brandenburg (Brandenburg Extraction Royalties Ordinance – BbgFördAV) (GVBl. II/15 no. 69), last amended on 5 March 2024 by Article 61 of the law (GVBl. I/24, [no. 9], p.28) |
• Crude oil and natural gas: €5 for each km² or fraction thereof for the first year2 Maximum rate: €25/km2 or fraction thereof | • Assessed at market value: – Crude oil 10% – Argillaceous (clayey) rocks: 10% – Gravels and sands: 7% – Peat, including available organic silt: 5% – Natural stone: 5% – Rock salt and brine: 1% and 0.5%, respectively6 – Natural gas: 10% of the assessed rate9 |
• 100% exempt: – Geothermal energy – Peat, including available organic silt, if used for balneological purposes – Natural brine, extracted for balneological purposes or as a carrier for geothermal energy • Crude oil: Site conditioning costs at the levy rate3 • Natural gas and petroleum gas (natural gas): Site conditioning costs at the assessed rate3 |
| Bremen | • Bremen Ordinance on mine site and extraction royalties, 10 May 2012 (Legal Gazette of the Free Hanseatic City of Bremen, p. 180) |
• Crude oil and natural gas: €20 for each km² or fraction thereof for the first year2 • Maximum rate: €80 |
• Natural gas: 36% of the price obtained8 • Crude oil: 9% of the market value multiplied by the taxable quantity7 • Sands and gravel sands: 10% of the market value for extraction in coastal waters and continental shelf zones. • Brine: 1% or 0.5% of the market value7 |
• 100% exempt: – Geothermal energy – Natural brine, extracted for balneological purposes – Sulphur • Crude oil and natural gas: Site conditioning costs at the levy rate3, and 75% in the year extraction was started, and in the following five calendar years (in the case of extraction from deposits with an average effective permeability below 0.6 millidarcy) • 40% in the case of extraction from almost depleted deposits with an average extraction rate of less than 4,500 m³/h |
| Hamburg | • Ordinance on mine site and extraction royalties of 22 April 2014 (HmbGVBl. p. 142) | • Crude oil and natural gas: €20 for each km² (or fraction thereof) for the first year, then increase by a further €20 for each subsequent year until the • maximum rate of €80 for each km² (or fraction thereof) is reached |
• Assessed at market value: – Crude oil: 7% – Brine: 1% or 0.5%6 |
• 100% exempt: – Natural gas – Geothermal energy – Natural brine, extracted for balneological purposes – Sulphur • Crude oil, natural gas: Site conditioning costs reduce the extraction royalties accordingly, max. to the levy rate3 |
| Hesse | • Third ordinance to amend the Hesse Ordinance on mine site and extraction royalties of 18 October 2019 (GVBl. p. 306) (limited until 31 December 2026) |
• Crude oil and natural gas: €20 for each km² or fraction thereof for the first year2 • Maximum rate: €60 |
• Assessed at market value: – Non-ferrous metals and barite: 1% – Rock salt and brine: 1% and 0.5%, respectively6 • Potassium, magnesia and boric salts: 1% of the assessed rate11 |
• 100% exempt: – Geothermal energy – Natural brine, extracted for balneological purposes • Non-ferrous metals and barite: Extraction royalties in the amount of the resulting percentage of the processing costs necessary in the collection period to manufacture the tradable product |
| Mecklenburg-Western Pomerania | • Ordinance on mine site and extraction royalties (FeFördAVO M-V) of 16 December 2024 (GVOBl. M-V 2025. p. 2) | • Crude oil and natural gas: €5 for each km² or fraction thereof for the first year2 • Maximum rate: €25 • 100% exempt: • Geothermal energy • Marine gravel and sands for flood and coastal protection |
• Assessed at market value: – Crude oil, natural gas, petroleum gas, gravels, chalk, limestone, gravel, quartz and special sands and clayey rocks: 10% – Peat/Organic silt: 5% – Brine: 1% or 0.5%6 of the assessed rate9 |
• 100% exempt: – Geothermal energy – Gravel or sand used for land reclamation, for the construction of port facilities, for flood and coastal protection measures or for bathing operations on the territory of the state of M-V |
| Lower Saxony | • Lower Saxony Ordinance on mine site and extraction royalties dated 10 December 2010 (Lower Saxony GVBl. p. 564), as last amended by the regulation of 24 January 2023 (Lower Saxony GVBl. p. 2) | • Crude oil and natural gas: €20 for each km² or fraction thereof for the first year2 • Maximum rate: €80 |
• Crude oil or petroleum gas: 10% of the market value multiplied by the quantity that is subject to royalties if more than 30,000 tonnes of crude oil were extracted from the deposit during the collection period • Natural gas: 10% of the assessed rate8 multiplied by the volume for 2021 that is subject to royalties • Brine: 1% or 0.5%6 |
• 100% exempt: – Geothermal energy – Natural brine, extracted for balneological purposes – Sulphur – Crude oil and petroleum gas extracted from a reservoir from which up to 30,000 tonnes were extracted during the collection period • Crude oil: Site conditioning costs at the levy rate for the areas subject to the levy², as well as 50%, if tertiary methods are used – Natural gas: Site conditioning costs at the levy rate² and – 50% for extraction from a deposit (1.) in the area of the continental shelf or (2.) in coastal waters with the aid of production platforms – 75% in the year extraction was started, and in the following five calendar years (in the case of extraction from deposits with an average effective permeability below 0.6 millidarcy) – 40% in the case of extraction from almost depleted deposits with an average extraction rate of less than 4,500 m³/h |
| North Rhine-Westphalia | • Ordinance on mine site and extraction royalties (FFVO) of 16 May 2018 | • Natural gas: €20 for each km² or fraction thereof for the first year2 • Maximum rate: €60 • The FFVO also regulates the exemption from mine site royalties for the holder of geothermal licences |
• Mine gas: 0.15 cents/m³ methane • Natural gas: 10% of the assessed rate • Rock salt and brine: 1% or 0.5%6 of the market value |
• 100% exempt: – Geothermal energy – Natural brine, extracted for balneological purposes (for the period until 31 December 2025) • Natural gas: Until 31 December 2025, the extraction royalties per deposit shall be reduced by the proportion of the site conditioning costs incurred in the collection period corresponding to the percentage pursuant to Section 10 FFVO NRW, as long as these costs are not taken into account in the collection of the extraction royalties for another mineral resource. Any reduction is only applied up to the amount of the extraction royalties determined pursuant to Section 10 FFVO NRW for the natural gas extracted from the respective mine site. – 50% on gas, which (1.) is additionally extracted by means of processes for opening up low-permeability deposits or (2.) is extracted from hard coal seams at the surface – 50% for a period of five years from the start of extraction in the case of extraction in areas in which development operations were started during the before 31 December 2025 – Exemption in whole or in part upon application in individual cases, insofar as any threat to public safety or order caused by the extraction operation is averted or, in the case of mine gas, at least evidence is provided of escapes of mine gas to the pit surface. |
| Rhineland-Palatinate | • State ordinance (LVO) on mine site and extraction royalties of 23 September 1986 (GVBl. 1986, p. 271), last amended by the ordinance of 13 December 2016 (GVBl. p. 602) | • In accordance with the Federal State ordinance, no different rules for setting the mine site royalties have been defined. | • Assessed at market value: – Crude oil: 12%; for the Römerberg-Speyer und Rülzheim I deposits 15% and 7% respectively – 10% for crude oil, which is extracted from (1.) dead oil deposits, (2.) abandoned deposits which have been re-developed, (3) depths of more than 4,000 metres, or extracted additionally by means of (4.) tertiary processes or (5.) processes for opening up low-permeability deposits. – Brine: 1% or 0.5%6 • Petroleum gas: 10% of the price obtained / assessed rate8,13 |
• 100% exempt: – Natural brine, extracted for balneological purposes – Geothermal energy – Natural gas extracted for direct conversion into electricity • Crude oil and petroleum gas: Site conditioning costs at the levy rate5 |
| Saarland | • Ordinance of 5 March 1987 on mine site and extraction royalties (Official Gazette, p. 250), last amended by Article 33 of the law of 8 December 2021 (Official Gazette p. 2629) |
• In accordance with the Federal State ordinance, no different rules for setting the mine site royalties have been defined. | • Natural gas: 10% of the price obtained8 | • Natural gas: Site conditioning costs at the levy rate4 |
| Saxony | • Saxon State Ministry of Economy, Labour and Transport ordinance of 21 July 1997 on mine site and extraction royalties (FFAVO); legally amended as of 1 January 2009; last amended by VO (ordinance) of 23 June 2021 (Saxon GVBl. p. 752) |
• In accordance with the Federal State ordinance, no different rules for setting the mine site royalties have been defined. | • Assessed at market value: – Fluorite – > €280/tonne: 1% > €320/tonne: 2% > €360/tonne: 4% > €400/tonne: 10% – Gravels and gravel sands: 8% – Natural stone: 4% • Marble: 4% |
• 100% exempt (limited until 31 December 2025): – Lignite – Geothermal energy – Barite – Brine • Free-to-mine natural resources extracted together with fluorite |
| Saxony-Anhalt | • Ordinance on mine site and extraction royalties (FörderAVO) of 15 July 2019 (GVBl. LSA p. 192), • last amended by the ordinance of 12 November 2024 (GVBl. LSA p. 329). |
• €20 for each km² or fraction thereof for the first year14 • Maximum rate: €100 for each km² or fraction thereof |
Regulations limited until 31 December 2025: • Assessed at market value: – Gravels, sands, quartz and special sands: 8% – Natural stone: 5% – Rock salt and brine: 1% or 0.5%6 • Stone for the production of ashlar and decorative stones from sandstone: 4% of the assessed rate12 |
• 100% exempt (limited until 31 December 2025): – Lignite • naturally occurring brine used for balneological and tourist purposes |
| Schleswig-Holstein | • State ordinance on mine site and extraction royalties of • 11 December 2012 (Schleswig-Holstein GVOBl. p. 776), amended by the state ordinance of 3 December 2014, Schleswig-Holstein GVOBl. p. 496) |
• Crude oil and natural gas: €20 for each km² or fraction thereof for the first year2 • Maximum rate: €80 |
• Assessed at market value: -The extraction royalty for crude oil from 1 June 2024 to 31 December 2041 is Z%, but at least 15% and at most 40% of the market value multiplied by the quantity subject to the royalty, whereby the value for Z is to be determined using the following formula: Z = 12.75 + 11 • ((Öp-275)/325)2. The value for Öp is the market value of crude oil in euro per tonne. Öp and Z are to be determined with two decimal places, commercially rounded. For market values of €421.99 per tonne or less, the production rate is 15%, for market values of €786.53 per tonne or more, the production rate is 40%. |
• 100% exempt: – Natural brine, extracted for balneological purposes – Geothermal energy • Crude oil and natural gas: Site conditioning costs at the levy rate3 |
| Thuringia | • Thuringia Ordinance on mine site and extraction royalties, 23 August 2005, last amended by the ordinance of 4 December 2020 (GVBl. p. 601) |
• According to the state ordinance, taxpayers are exempt from mine site royalties. | • Assessed at market value, taking into account the respective assessed rate: – Gypsum and anhydrite: 5% – Gravels and gravel sands: 8% – Natural stone: 5% – Peat/Organic silt: 3% – Clay 10% – Rock salt 1% – Ashlar and decorative stones12: 4% – Brine: Percentage of rock salt in the brine (see rock salt) |
• 100% exempt: – Geothermal energy – Peat, including available organic silt produced in bathing operations – Brine in bathing operations |
* The specified state-specific levy rates are based on the German federal guidance for mine site and extraction royalties pursuant to the BBergG
** All regulations on the amount of the levy rates and all special regulations are time-limited. They are regularly checked and adjusted by updating the Federal State regulations on mine site and extraction royalties (where required).
- Site conditioning costs are specific costs incurred in the extraction of the natural resources, e.g. transport, processing and storage. The costs that are deductible site conditioning costs are exhaustively listed in the regulations of the Federal States on mine site and extraction royalties.
- Increases by €5 for each subsequent year up to the specified maximum rate.
- Upper limit: The total extraction royalties levied on the deposits/fields in question, as per the Federal State ordinance (LVO).
- Upper limit: The value of the natural gas extracted in the natural gas field determined according to the Federal State Ordinance (LVO).
- Upper limit: Market value or the value of the crude oil and petroleum gas extracted in the oil field, assessed pursuant to Section 31(2), sentence 2 BBergG.
- Applies to rock salt or brine extracted during the construction of an underground store, but which is not economically exploited.
- Applies to crude oil, which is extracted (1) from abandoned deposits which have been re-developed, (2) from drill holes with a depth of more than 4,000 m or (3) (additionally) by means of tertiary processes.
- In €/kWh including the further transport costs. In the Federal State of Bremen, a reduction in the assessed rate by the actual further transport costs is possible. It applies to natural gas used in purification plants to the amount of €0.002045/m3.
- The weighted average of the cross-border prices for natural gas as published monthly by Destatis during the collection period in €/kWh.
- –
- Sum of the products of (1.) the average potassium oxide (K2O) and magnesium sulphate (MgSO4) content of the raw salts extracted from the approved site and (2.) the amount of €0.75 for potassium oxide (K2O) and €0.25 for magnesium sulphate (MgSO4) per tonne and percentage point or part thereof.
- 20% of the quotients of the production value and the production volume of the production achieved during the collection period in €/tonne, assessed from the data collected by Destatis.
- A reduction of the assessed rate by a flat rate for further transport costs is possible.
- Increases by €20 for each subsequent year up to the specified maximum rate.
Sources
1 Parliamentary advisory service of the State parliament of Brandenburg (2008): Exemption from royalties and fees of lignite extraction sites in Brandenburg
2 Destatis: Tax factors of taxes on objects, edition 2022, common publication see also the interactive map: Tax factors of municipalities in Germany: Tax factors map | statistikportal.de.
3 Federal Ministry of Finance (BMF) (2025): Cash tax revenue by type of tax and local authority
4 Federal Ministry of Finance (BMF) (2025): Cash tax revenue by type of tax and local authority
5 There was no consensus in the MSG on the extent to which the energy and electricity tax payments are part of the essential payment flows. Therefore, they are not part of the payment flows reported by the companies.