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Reconciliation of payments and revenues

48 companies verlangt eine Offenlegung aller wesentlichen Zahlungsströme des extraktiven Sektors eines Landes. Hierfür berichten die sectors ihre Zahlungen an Twelve . In Deutschland werden Zahlungsströme zu den folgenden Corporate tax ,offengelegt:

  • Braunkohle
  • Erdöl und Erdgas
  • Kali und Salze
  • Steine und Erden
from the Körperschaftsteuer, Feldes- und Förderabgaben , Gewerbesteuer, Pachtzahlungen und Zahlungen für die Verbesserung der Infrastruktur.
lignite, natural gas, crude oil, potash, salts (including industrial coal) and quarried natural resources were identified and invited to participate in D-EITI. trade tax, 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:

These payments were reported above lease payments. ).

of 100.000,00 € for the accounting year 2016. a threshold .

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. 17 Unternehmen bzw. Unternehmensgruppen The reported payments by companies and public authorities for corporation tax and minesite and extraction royalties you can find

Coverage of sectors*

here.
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.  

Corporation tax

*) 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. .

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.

Minesite and extraction royalties

Payment flow per company and cash flow:

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.

Die gesammelten Daten zum Zahlungsabgleich 2017 finden Sie hier:

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)..

Der Inhalt und die Zusammensetzung der gemeldeten Zahlungen zur Verbesserung der Infrastruktur wurden auf Wunsch derMSG  durch den Unabhängigen Verwalter  in Zusammenarbeit mit den meldenden Unternehmen weitergehend analysiert. Erfasst werden sowohl Zahlungen aufgrund gesetzlicher Vorschriften (Grunderwerbsteuern) als auch Zahlungen, die auf privatrechtlichen Verträgen zwischen Unternehmen und staatlichen Stellen (Städten, Gemeinden und Verbänden) beruhen. Letztere umfassen u.a. den Ausgleich von bergbaubedingtem Verwaltungsmehraufwand oder Leistungen im Zusammenhang mit Bau und Unterhaltung lokaler, öffentlicher Infrastruktur. Die veröffentlichten Zahlungsberichte nach §§ 341q ff. HGB für 2017 weisen darüber hinaus noch Zahlungen von Wasserentnahmeentgelten aus. Beide Zahlungsströme wurden auf Beschluss der MSG analog zum ersten D-EITI Bericht  keinem Zahlungsabgleich unterworfen.

RECONCILIATION OF PAYMENTS AND REVENUES

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