Mining; collection of the field and extraction tax

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

At present, the extraction of non-mining mineral resources in Bavaria is almost exclusively limited to southern Bavaria. In recent years, the majority of the extraction tax collected by the Free State has come 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.