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Reconciliation of payments and revenues

48 companies from the sectors lignite, natural gas, crude oil, potash, salts (including industrial coal) and quarried natural resources were identified and invited to participate in D-EITI. Twelve groups of companies, with a coverage of around 90% for the lignite, natural gas, oil and potash sectors participated in the initiative and reported in the following payment flows so far: Corporate tax, minesite and extraction royalties, trade tax, lease payments. These payments were reported above a threshold of 100.000,00 € for the accounting year 2016.

The reported corporation tax and minesite- and extraction royalties have been reconciled with the corresponding revenues from the public authorities . For that reason participating companies have exempted public authorities from tax secrecy.

The payments made by companies for trade tax and lease payments were not reconciled with government revenues for 2016.

You can find the collected data of payment flows here: View data

Payment reconciliation for corporation tax and minesite and extraction royalties

The reconciliation of the corporation taxes as well as mining and extraction royalties reported by the participating companies for the year 2016 with the corresponding revenues of the government agencies amounted to 302 Million Euro. The reconciliation resulted in differences of only three cents.

Total payments according to the company Total payments according to the public authorities

The reported payments by companies and public authorities for corporation tax and minesite and extraction royalties you can find here.

Coverage of sectors

The following overview shows the coverage of the respective sectors by the group of identified companies and the companies actually participating in the reporting process, with their respective reference values upon which the determination procedure was based. The reference value for the determination of the sectors lignite, crude oil, natural gas is the production of 2016. The reference value for the determination of the sectors potash, salts (including industrial coal) is the useable quantity of 2015.

*) Against the background of the small-scale nature of the sector, the determination of a degree of coverage of the quarried natural resources sector was dispensed with, cf. Chapter 9.b.ii.

**) Coverage details have been omitted to ensure the protection of competition-relevant data.

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Total reported company payments

The following overview demonstrates the payments made 2016 by the participating companies to government agencies for the corporation tax, trade tax, lease payments, minesite and extraction royalties. Until 31.01.2018 further companies can report their payment flows to D-EITI. In spring 2018 these payment flows will be updated on the website.

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Payment flow per company and cash flow:

Reported company data Corporation tax EUR Trade tax EUR Minesite/extraction royalties EUR Lease payments EUR Total reported payments
BEB Erdgas und Erdöl GmbH & Co. KG, Hanover --- 1 37,089,446.37 65,116,685.09 0.00 102,206,131.46
DEA Deutsche Erdoel AG, Hamburg 0.00 4,325,138 2 72,117,540.42 0.00 76,442,678.42
Dyckerhoff - Gruppe, Wiesbaden 1,456,787.64 1,903,953.04 0.00 0.00 3,360,740.68
ENGIE E&P Deutschland GmbH, Lingen 12,819,700 2 6,536,606.01 9,432,090.97 0.00 28,788,396.98
ExxonMobil Production Deutschland GmbH, Hanover 55,301,318 2 44,496,333.1 41,190,853.28 0.00 140,988,504.38
Heidelberger Sand und Kies GmbH, Heidelberg 1,127,213.66 1,609 0.00 0.00 1,128,822.66
K+S - Gruppe: esco - european salt company GmbH & Co. KG, Hanover --- 1 3,766,118.87 0.00 0.00 3,766,118.87
K+S - Gruppe: K+S Kali GmbH, Kassel k.A. 3 k.A. 3 1,007,841.68 0.00 1,007,841.68
LafargeHolcim - Gruppe: Buss Basalt GmbH & Co. KG, Münzenberg --- 1 k.A. 4 0.00 0.00 0.00
LafargeHolcim - Gruppe: Holcim (Deutschland) GmbH, Hamburg k.A. 3 k.A. 3 0.00 219,510 219,510
LafargeHolcim - Gruppe: Holcim Beton und Zuschlagstoffe GmbH, Hamburg k.A. 3 k.A. 3 0.00 k.A. 0.00
LafargeHolcim - Gruppe: Holcim Kieswerk Zeithain GmbH & Co. KG, Dresden --- 1 109.566 0.00 0.00 109,566
LafargeHolcim - Gruppe: Holcim West Zement GmbH, Beckum k.A. 4 k.A. 4 0.00 0.00 0.00
LafargeHolcim - Gruppe: Kalksteinwerke Medenbach GmbH, Breitscheid 288,082.52 216,174 0.00 0.00 504,256.52
LafargeHolcim - Gruppe: Kieswerk Leinetal GmbH & Co. KG, Diekholzen --- 1 k.A. 4 0.00 0.00 0.00
LafargeHolcim - Gruppe: Kieswerk Hermann GmbH & Co. KG, Kirchhain --- 1 k.A. 4 0.00 0.00 0.00
LafargeHolcim - Gruppe: Kieswerke Borsberg GmbH & Co. KG, Pirna --- 1 0.00 0.00 0.00 0.00
Lausitz Energie Bergbau AG, Cottbus 0.00 0.00 0.00 0.00 0.00
RWE - Gruppe: Rheinische Baustoffwerke GmbH, Bergheim k.A. 3 k.A. 3 0.00 140,945.06 140,945.06
RWE - Gruppe: RWE Power AG, Essen k.A. 3 k.A. 3 0.00 0.00 0.00
Vermillion Energy Germany GmbH & Co. KG, Schönefeld --- 1 0.00 2,114,465.01 0.00 2,114,465.01
Wintershall Holding GmbH, Celle k.A. 3 k.A. 3 40,832,665 0.00 40,832,665
Total reported company payments 70,993,101.82 98,444,944.39 231,812,141.45 360,455.06 401,610,642.72

1 No payments have been made due to the legal form of the company.

2 Payments are made by the parent company.

3 No payment information available due to the existence of a consolidated tax group.

4 Payments have been made, but in total less than €100.000,00.

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The reports on the cash flows of corporation tax and trade tax illustrate the high relevance of consolidated tax groups in Germany. In these cases, if the main activity of the consolidated tax group does not involve the extraction of natural resources, the details of the taxes paid by the parent company can be omitted (cf. footnote 3 and table `Reported company data` above). On the other hand, if the consolidated tax group is mainly active in the extractive industry, a report (on a pro rata basis and/or complete) of the taxes paid by the parent company is required (cf. footnote 2 in table `Reported company data` above).

Exemplary trade tax payments reconciliation

With regard to the reconciliation of payments for trade taxation, the MSG has refrained from a general payment reconciliation of the reported trade taxes, against the background of the federal system in Germany and the many municipalities which can be considered as payment recipients ( cf. the explanations in Chapter 9. a.iii. ). The implementation of an exemplary payment reconciliation of trade tax payments was resolved, for which esco - european salt company GmbH & Co. KG of Hanover volunteered to make itself available. The following overview shows the results of this payment reconciliation:

Trade tax reconciliation for esco – european salt company GmbH & Co. KG, Hanover Amount according to the company EUR Amount according to the public authorities EUR Unexplained differences EUR Unexplained differences %
State Capital Hanover, Johannssenstraße 10, 30159 Hanover 355,164.11 355,164.11 0.00 0.00
Bernburg, Schlossgartenstraße 16, 06406 Bernburg 1,452,246.19 1,452,246.19 0.00 0.00
Integrated municipality Grasleben, Bahnhofstraße 4, 38368 Grasleben 591,734.75 591,734.75 0.00 0.00
Rheinberg, Kirchplatz 10, 47495 Rheinberg 1,366,973.82 1,366,973.82 0.00 0.00
3,766,118.87 3,766,118.87 0.00
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