Contribution to government revenue
The natural resources 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 €368 million in 2020. This corresponds to a share of 0.02% of the total income of the Federal German government. The coverage of this revenue by reporting is explained in more detail in chapter 10. Other payments are also made by the extractive sector to the state, such as leaseholds, energy and electricity taxes, as well as payments relating to interventions in nature conservation legislation and water use.
Taxes
The sum of the above-mentioned taxes paid by the extractive industry in 2020 amounted to around €258 million. This corresponds to a proportion of around 0.01% of the State’s total income. The largest amount of tax revenues is generated by trade and corporate 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.
Steuerart | Jahr | ||||||
2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | |
in Mio. € | |||||||
Körperschaftsteuer | 98 | 135 | 49 | 53 | 54 | 57 | 55 |
Gewerbesteuer | 201 | 133 | 123 | 126 | 128 | 135 | 130 |
Einkommensteuer | 61 | 62 | 65 | 64 | 65 | 69 | 66 |
Solidaritätszuschlag | 9 | 11 | 6 | 6 | 7 | 7 | 7 |
Summe | 369 | 341 | 243 | 249 | 254 | 267 | 258 |
Gesamteinnahmen des Staates | 1.313.906 | 1.364.857 | 1.426.748 | 1.486.925 | 1.557.251 | 1.613.797 | 1.566.885 |
Anteil o.g. Steuern an Gesamteinnahmen | 0,03 % | 0,02 % | 0,02 % | 0,02 % | 0,02 % | 0,02 % | 0,02% |
nachrichtlich: | |||||||
Fortschreibungsfaktor | 5,84% | 2,09% | 4,99% | -3,57% |
Extraction and minesite royalties
Table: Revenue from royalties paid by the extractive sector in 2017 and 2020.
Extraction royalties in thousands of € | 2017 | 2018 | 2019 | 2020 |
Federal State | ||||
Baden-Wuerttemberg | 211 | 379 | 518 | 142 |
Bavaria | 503 | 602 | 728 | 521 |
Berlin | 0 | 0 | 0 | 0 |
Brandenburg | 704 | 777 | 608 | 553 |
Bremen | 0 | 0 | 0 | 0 |
Hamburg | 90 | 108 | 168 | 100 |
Hesse | 398 | 399 | 260 | 281 |
Mecklenburg-Western-Pomerania | 636 | 633 | 947 | 284 |
Lower Saxony | 180,737 | 153,652 | 135,393 | 52,383 |
North Rhine-Westphalia | 683 | 560 | 1,024 | 739 |
Rhineland-Palatinate | 4,639 | 6,945 | 6,766 | 4,764 |
Saarland | 74 | 62 | 0 | 0 |
Saxony | 1,728 | 1,380 | 1,639 | 1,352 |
Saxony-Anhalt | 1,547 | 2,375 | 2,142 | 2,198 |
Schleswig-Holstein | 62,102 | 72,836 | 66,772 | 43,451 |
Thuringia | 1,851 | 1,484 | 1,557 | 2,067 |
Total extraction royalties | 255,902 | 242,192 | 218,523 | 108,835 |
Total income of the Federal State in millions of € | 1,473,847 | 1,415.506 | 1,610,560 | 1,566,885 |
Proportion | 0.02 % | 0.02 % | 0.01% | 0.01% |
A total of €108.8 million in extractive sector revenues was levied in Germany in 2020. Lower Saxony recorded the highest revenues, at €52.4 million. Schleswig-Holstein was ranked second with around €43.5 million, followed by Rhineland-Palatinate with around €4.8 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 have different reasons, e. g. falling world market prices for natural resources or changes in production quantities.
Only a few Federal States publish their revenues from mine site royalties in their budgets. A summarised overview of the mine site royalties is not available. Most Federal States publish accumulated mine site and extraction revenues in their individual budgets. Their amount is significantly lower than the amount of extractive sector revenues. The revenue from the 2020 mine site royalties is only available for four Federal States: Bavaria, Brandenburg, Lower Saxony and Saarland.
Table: Revenues from mine site royalties earned from 2017 to 2020:
Mine site royalties in thousands of € | 2017 | 2018 | 2019 | 2020 |
Federal State | ||||
Bavaria | 28.2 | 31.9 | 30.0 | 47.8 |
Brandenburg | 7.9 | 60.1 | 21.6 | 0.0 |
Lower Saxony | 560 | 476.7 | 296.7 | 708.3 |
Saarland | 0 | 0 | 0 | 14.7 |