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).
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.
|Type of tax||Year|
|in millions of €|
|Total income of the State||1.233.394||1.264.668||1.313.906||1.363.098||1.425.594||1.481.714||1.552.924|
|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:|
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.
|Extraction royalties in €||2016||2017||2018|
|Total extraction royalties||232.505||255.902||242.192|
|Total income of the Federal State in millions of €||1.415.506||1.473.847||1.415.505|
|Proportion||0,02 %||0,02 %||0,02 %|
|Revenue from royalties paid by the extractive sector in 2015:||2016||2017||2018|