Download data (available years 2017-2021):

• Download data (xlsx)
• Download data (csv)

Sources​

The figures on hard coal and lignite are based on statistics of the coal industry. The figures for crude oil and natural gas are taken from the report “Crude oil and natural gas in the Federal Republic of Germany” (Erdöl und Erdgas in der Bundesrepublik Deutschland) by the State Office for Mining, Energy and Geology, Hanover (LBEG). The figures for potash and potash salt products, special clay, rock salt, boiled salt, industrial brine, kaolin, quartz gravel and sand, gravel and sand, crushed natural stone, artificial stone and lime, marl & dolomite stone are based on the report  “Germany – Raw Materials Situation” by the Federal Institute for Geosciences and Natural Resources (BGR) This is an annual publication, which also includes information about the extraction of natural resources in Germany. Furthermore, the data on the value of the associated production volumes is not included in the official statistics. Data is therefore taken from other publications, such as the annual reports of the associations (with regard to aggregates, especially from the annual reports of MIRO) or various publications of the Federal Statistical Office (Destatis). In detail, the production values of hard coal, lignite, crude oil and natural gas are based on estimates from the average cross-border prices of the BGR report Germany – Raw Materials Situation. The values for potash and potash salt products, special clays (values according to Destatis), rock salt and industrial brine (values according to Destatis) and kaolin (values according to Industrial Materials Price Database) are also taken from the same publication. The values for the production of quartz sand and gravel, gravel and sand and broken natural stone are taken from the annual report “Germany -Raw Materials Situation” as well. The values for the production of natural stone, limestone, marl and dolomite stone are taken from the data provided by the Federal Statistical Office. The data was not subjected to any specific verification procedure.

Download data (available years 2017-2021):

• Download data (xlsx)
• Download data (csv)

Sources​

The figures on hard coal and lignite are based on statistics of the coal industry. The figures for crude oil and natural gas are taken from the report “Crude oil and natural gas in the Federal Republic of Germany” (Erdöl und Erdgas in der Bundesrepublik Deutschland) by the State Office for Mining, Energy and Geology, Hanover (LBEG). The figures for potash and potash salt products, special clay, rock salt, boiled salt, industrial brine, kaolin, quartz gravel and sand, gravel and sand, crushed natural stone, artificial stone and lime, marl & dolomite stone are based on the report  “Germany – Raw Materials Situation” by the Federal Institute for Geosciences and Natural Resources (BGR) This is an annual publication, which also includes information about the extraction of natural resources in Germany. Furthermore, the data on the value of the associated production volumes is not included in the official statistics. Data is therefore taken from other publications, such as the annual reports of the associations (with regard to aggregates, especially from the annual reports of MIRO) or various publications of the Federal Statistical Office (Destatis). In detail, the production values of hard coal, lignite, crude oil and natural gas are based on estimates from the average cross-border prices of the BGR report Germany – Raw Materials Situation. The values for potash and potash salt products, special clays (values according to Destatis), rock salt and industrial brine (values according to Destatis) and kaolin (values according to Industrial Materials Price Database) are also taken from the same publication. The values for the production of quartz sand and gravel, gravel and sand and broken natural stone are taken from the annual report “Germany -Raw Materials Situation” as well. The values for the production of natural stone, limestone, marl and dolomite stone are taken from the data provided by the Federal Statistical Office. The data was not subjected to any specific verification procedure.

Download data (available years 2018-2022):

• Download data (xlsx)

Download data per Federal State (available years 2018-2022):

• Download data (xlsx)

 

Sources​

The German natural resources export data is based on information on the goods divisions of the goods catalogue from the production statistics of the Federal Statistical Office. These calculations include “coal” (GP09-05), “crude oil and natural gas” (GP09-06), “ores” (GP09-07) and “quarried natural resources, other mining products” (GP09-08). The German natural resource export data at the Federal State level is based on information on the goods divisions of the goods catalogue from the production statistics of the Federal Statistical Office. These calculations include the areas “coal” (GP19-05), “crude oil and natural gas” (GP19-06), “ores” (GP19-07) and “quarried natural resources other mining products” (GP19-08). The data on the exports  was taken from the Genesis Online Database by Destatis.

Download data (available years 2010-2022):

• Download data (xlsx)
• Download data (csv)

Sources​

The tax amounts shown in the table are based on special evaluations of the corporation tax statistics from 2010 – 2018, the trade tax statistics of 2010 and 2016 and the statistics on the partnerships and communities from 2010 – 2012 and 2014 – 2018 as well as estimates and updates of the Federal Ministry of Finance. Only the “Mining and Quarrying” sector was analysed. The “Mining and Quarrying” sector includes the extraction of the following naturally-occurring mineral resources: solids (such as coal, salt and ores), liquids (crude oil) and gaseous resources (natural gas). A detailed list of these sub-sectors can be found in the publication “Classification of Economic Activities” (Klassifikation der Wirtschaftszweige) of the Federal Statistical Office, pages 175 to 185. Since the most recent statistical data relate to 2018, the following years were extrapolated to 2021. The rate of change in gross value added by the economic sector B, “Mining and Quarrying” as stated in the national accounts was used for the purpose of the update (source: “National Accounts – An Overview of Key Facts” [VGR – Wichtige Zusammenhänge im Überblick], page 20 et seq.) The tax amounts reported for the extractive sector are amounts that had to be paid by the companies for the respective year (so-called assessment year). The statistical time frame is therefore different from that of the total income of the state which is recorded in the year of the inflow (cash year). The data was taken from the current national accounts of the Federal Statistical Office. The state’s total income includes not only income from taxes, but social security contributions, proceeds from the disposal of assets or investments (government bonds) as well as fees, administrative income and profits from state enterprises. Detailed explanations and definitions of the total public budget can be found on the website of the Federal Statistical Office: https://www.destatis.de/DE/Themen/Staat/Oeffentliche-Finanzen/fachbegriffe-finanz-personalstatistiken-pdf.pdf?__blob=publicationFile (accessed September 29, 2023).

Corporation tax​

Statistical data from the years 2010 to 2018 was assessed. For the purposes of the assessment, the corporation tax amounts imposed on unlimited and limited corporation taxpayers before the deduction of capital gains tax or the like were taken into account. The update for the years to 2021 was made on the basis of the development of the gross value added of the economic sector B, “Mining and Quarrying.”

Trade tax​

Trade tax in Germany is collected by more than 11,000 municipalities according to individually-determined and thus differing rates. The basis for the calculation of the trade tax is trade income. This is the profit determined pursuant to the income tax law or the corporation tax law. The amount of trade tax may be increased or reduced by additions and reductions as per the German Trade Tax Act. The trade income is the basis to determine a tax assessment amount in a nationwide uniform procedure. If the commercial enterprise has permanent establishments in several municipalities, the taxable amount is apportioned to the individual permanent establishment municipalities. The trade tax to be paid by the commercial enterprise is determined by applying the respective assessment rate of the municipality to the tax assessment amount or apportionment share. Trade tax is levied on corporations, partnerships and natural persons with their commercial income. Only the taxable amounts determined during the assessment procedure are included in the trade tax statistics. The Federal Statistical Office used the results of a special evaluation of statistics for the years 2010 and 2018 to assign the positive taxable amounts of the companies in question to the relevant tax rates charged by the respective municipalities. This enabled the trade tax to be determined in an approximate manner.

Income tax​

Natural persons, as individual entrepreneurs or members of a partnership, can also make profits in the extractive sector – and are therefore subject to trade and income tax. However, income tax statistics do not include breakdowns by economic activity. This effectively means that these statistics will not be used for this study. The statistics on partnerships, however, are broken down into economic sectors, but they are only used to determine the earned income, which is subject either to corporation tax or income tax imposed on the parties involved (co-entrepreneurs). Due to the above-mentioned problems, the income tax attributable to the extractive sector was estimated by means of the following procedures, using the trade tax statistics and the statistics on partnerships and communities: An approximate profit was determined for the individual entrepreneurs, by means of retroactive calculation, using the positive taxable amounts assessed in the trade tax statistics for this group of persons. The sum of the income of partnerships, which, in the relevant industry, is attributable to natural persons as participants, was assessed from the statistics on part- nerships and communities. An average tax rate of 28.6% was applied to this profit or to this sum of earnings. This average tax rate was calculated using a microsimulation model for persons with commercial incomes who pay income tax. With the trade tax offset against the income tax, the results in the table show the approximate income tax amounts.

Solidarity surcharge​

A solidarity surcharge is levied as a supplementary tax to income tax and corporation tax. It generally amounts to 5.5% of the established corporation tax and income tax (see previous explanations). Since 2021, no solidarity surcharge is levied on income tax if the tax does not exceed a certain limit. Income tax and solidarity surcharge are not part of the D-EITI reporting

Download data extraction royalties (available years 2015-2021):

• Download data on extraction royalties (xlsx)
• Download data on extraction royalties (csv)

Download data  mine site royalties (available years 2016-2022):

• Download data on mining royalties (xlsx)
• Download data on mining royalties (csv)

Sources​

“The Federal States” revenues from extraction royalties (Revenues) are made available to the Federal Ministry of Finance (BMF) by the Federal States for purposes related to the national financial equalisation mechanism as part of the monthly report on tax revenues. They are published in the settle- ments of the financial equalisation of the Federal States on the website of the BMF. Only 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.

Download data (available years 2018-2022):

• Download data (xlsx)

Ratio of domesitic und foreign turnover (available year 2021-2022):

• Download data (xlsx)

Sources​

The data was taken from the “Annual Report for Business Operations” (Jahresbericht für Betriebe des verarbeitenden Gewerbes des Bergbaus und der Gewinnung von Steinen und Erden) issued by the Federal Statistical Office. This report refers to companies with at least 20 employees. As this statistical data is not the same as the statistical data on employees covered by the mandatory social security scheme, the data in the report does not cover all extractive business operations.