Field and mining tax

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The field tax and the mining tax are taxes from mining law .

Legal situation in Germany

Anyone wishing to search for free mineral resources must first obtain a permit according to Section 6 of the Federal Mining Act (BBergG) . Who mountain free mineral wealth then win will in need of approval or the mining property . These authorizations can only be granted or lent to natural and legal persons as well as commercial partnerships .

Field levy (§ 30 BBergG)

The holder of a permit for exploration for commercial purposes has to pay an annual field fee. The field fee is to be paid to the respective federal state in which the permission field is located.

In the first year after the permit is issued, the field fee is five euros per square kilometer or part thereof and increases by a further five euros for each subsequent year up to a maximum of twenty-five euros per square kilometer or part thereof. The expenses made in the permit field in the respective year for exploration are to be offset against the field fee.

Funding tax (§ 31 BBergG)

The holder of a license has to pay an annual subsidy tax for the mined mineral resources extracted or co-extracted from the license field within the respective year. The same applies to the mine owner.

A subsidy fee is not payable if the mineral resources are extracted solely for technical reasons and are not used economically. This is e.g. B. the case when in the oil or coal production inevitably gases are also conveyed and either flared or fed back to the deposit.

The subsidy tax amounts to ten per cent of the market value that is achieved on average for mineral resources of this type extracted within the scope of this law within the survey period. The federal states can make deviating regulations under state law (Section 32 (2) BBerG). For most of the non-mountainous natural resources in Germany, the federal states have set different percentages or made exemptions.

For mineral resources that have no market value , the competent authority determines the value on which the subsidy tax is based, after hearing expert bodies.

Term and legal situation in Switzerland

Here, a subsidy tax is also understood to mean promoting a politically desired change with taxes levied by the state . The intention is, for example, to promote building renovation with the aim of saving energy , measures for energy efficiency , as well as subsidies for the financing of renewable energies . In the canton of Basel-Stadt , a subsidy fee of 9 percent of network costs has been levied on every electricity bill since 1984.

Individual evidence

  1. See, for example, the ordinance of the Ministry of the Environment of the State of Baden-Württemberg on field and subsidy levies of December 11, 2006, BW Journal of the 2006, 395
  2. ^ Basel-Stadt, Office for Environment and Energy, Funding Tax , accessed February 18, 2013