A company (which extracts natural resources) with the legal form of a limited company (in particular a limit- ed liability company or public limited company) which has its head office or management in Germany is subject to unlimited corporation tax. Limited companies which do not have their head offices and management in Germany are subject to corporation tax on the income generated in Germany. In Germany, corporation tax amounts to 15% of the taxable income.
In addition to privately-owned natural resources, there are the so-called “landowner’s natural resources”. These are bulk raw materials, such as gravel and sands, which are predominantly used as building ma- terials and are extracted through opencast mining. Like the privately-owned natural resources, these are also the property of the landowner, but they are neither subject to mining law nor to mining inspection.
A company does not have to own the land to extract privately owned natural resources and landowners’ natural resources. If the owner of the land simply makes it available to the company on the basis of a legal private contract (e.g. through a lease agree- ment) – and this is often the case – that alone is suffi- cient. Such contractual arrangements may include fixed payments or payments that depend on the quantity extracted, or a combination of both variants. On the Federal State side, official bodies including lo- cal authorities (e. g. counties or municipalities) and forestry offices may have the roles of landowners and landlords. The revenues from the leaseholds are therefore transferred to municipal budgets or Federal State budgets, thus making it possible to finance stat- utory tasks (et alia).
The Electricity Tax Act and the Electricity Tax Implementing Ordinance constitute the legal basis for levy- ing electricity tax. The Federal Government is entitled to electricity tax revenues, which amounted to €6.9 billion in 2018. The revenue from the electricity tax and the higher taxation of fuels and heating mate- rials obtained in connection with the ecological tax reform contribute to keeping social insurance contri- butions at a manageable level. Administration and collection tasks are carried out by customs administration.
2 In the MSG, there was no consensus on the extent to which energy and electricity tax payments were among the most important payment flows. Therefore, they are not part of the payment flows reported by companies.