Contribution to government revenue

The extractive sector generates revenue for the State at different Federal levels. The most important revenues are the taxes from general company taxation (corporation tax, income tax, trade tax and the solidarity surcharge), as well as natural resource- specific mine site and extraction royalties. Added together, these revenues from the extractive industry amounted to around €576 million in 2018. This corresponds to a share of 0.04% of the total income of the Federal German Government. The coverage of this revenue by the reporting procedure is explained in more detail in the Quality assurance section. Other payments are also made by the extractive sector to the Federal State, such as lease- holds, energy and electricity taxes (see Revenues generated), as well as payments relating to interventions in nature conservation legislation and water use (see Water).

Taxes

The sum of the above-mentioned taxes paid by the extractive industry in 2018 amounted to €334 million. This corresponds to around 0.02% of the State’s total income. The largest amount of tax revenues is gener- ated by trade and corporation taxes. However, tax revenues from the extractive industry have considerably declined in recent years.

The following table shows the estimated revenues from the above taxes of the extractive industry and their share of the total tax revenue. Other payment flows not addressed in the following table are described in the sections Revenues generated and State subsidies and tax concessions.

Tax revenues from the natural resources sector (corporation tax, trade tax, income tax and the solidarity surcharge)
Type of taxYear
2012201320142015201620172018
in millions
of €
Corporation tax173 15398135119124132
Trade tax 287 160 201133117123131
Income tax59 54 6162555861
Solidarity surcharge1311911101011
Totals532 378369341300314334
.
Total income of the State1.233.394 1.264.668 1.313.906 1.363.098 1.425.5941.481.7141.552.924
Proportion of the above taxes on
total receipts
0,04 % 0,03 %0,03 %0,03 % 0,02 % 0,02 % 0,02 %
.
for information only:
Updating factor-6.22%-5.71%-11.85%4.74%6.34%
See detailed sources here:  View data . Own representation.

Extraction and minesite royalties

Extraction royalties are levied by the mining authorities of the Federal States. They vary greatly, depending on the local mining activity and the fixed tax rates in the individual Federal States.

A total of €242.19 million in extractive sector reve- nues was levied in Germany in 2018. The front runner was by far the Federal State of Lower Saxony, with more than €153.69 million. Schleswig-Holstein was ranked second with around €67 million, followed by the Rhineland-Palatinate with around €6.8 million. In the case of some Federal States, the amount of revenue has been subject to significant fluctuations in the past few years. This may be due to various reasons, e. g. falling world market prices for raw materials or changes in production volumes. 

The table below shows the funding levy revenue for the year 2016 to 2018.
Revenue from extraction royalties paid by the extractive sector in the period 2016 to 2018
Extraction royalties in €201620172018
Federal State
Baden-Wuerttemberg128 211379
Bavaria1.480 503602
Berlin0 0 0
Brandenburg537 704777
Bremen000
Hamburg8790108
Hessen463398399
Mecklenburg-Western-Pomerania248 636633
Lower Saxony172.076 180.737153.652
North Rhine-Westphalia667 683560
Rhineland-Palatinate5.192 4.6396.945
Saarland33 7462
Saxony524 1.7281.380
Sachsen-Anhalt1.478 1.5472.375
Schleswig-Holstein48.140 62.10272.836
Thuringia1.454 1.8511.484
....
Total extraction royalties232.505 255.902242.192
Total income of the Federal State in millions of €1.415.506 1.473.8471.415.505
Proportion0,02 % 0,02 % 0,02 %
See detailed sources here:  View data . Own representation.
The revenues from mine site royalties of the Federal States are not systematically compiled or published on a nationwide basis. Their amount is significantly lower than the amount of extractive sector revenues and they are only applicable in some Federal States.
Revenue from royalties paid by the extractive sector in 2015:201620172018
Federal State
Bayern17,5 28,231.9
Brandenburg14,57,960.1
Lower Saxony242 560476.7
See detailed sources here:  View data . Own representation.