Disclosed payment flows 2020
Participating companies and sector coverage
Participating companies and/or groups of companies per sector
The following overview shows the distribution of the participating companies and/or consolidated companies throughout the various sectors for the fifth D-EITI report:
Sector | ||
1 | BEB Erdgas und Erdöl GmbH & Co. KG, Hannover | Crude oil and natural gas |
2 | Dyckerhoff-Gruppe, Wiesbaden | Quarried natural resources |
3 | ExxonMobil Central Europe Holding GmbH, Hamburg | Crude oil and natural gas |
4 | Heidelberger Sand und Kies GmbH, Heidelberg | Quarried natural resources |
5 | Holcim (Deutschland) GmbH, Hamburg | Quarried natural resources |
6 | Hülskens Holding GmbH & Co. KG | Quarried natural resources |
7 | JTSD-Braunkohlebergbau GmbH, Zeitz | Lignite |
8 | K+S – Gruppe K+S Minerals and Agriculture GmbH | Potash and salts |
9 | Lausitz Energie Bergbau AG, Cottbus | Lignite |
10 | Neptune Energy Deutschland GmbH, Lingen (Ems) | Crude oil and natural gas |
11 | Quarzwerke GmbH, Frechen | Quarried natural resources |
12 | RWE – Gruppe Rheinische Baustoffwerke GmbH, Bergheim RWE Power AG, Essen | Quarried natural resources Lignite |
13 | Sibelco Deutschland GmbH, Ransbach-Baumbach | Quarried natural resources |
14 | Südwestdeutsche Salzwerke AG, Heilbronn | Potash and salts |
15 | Vermillion Energy Germany GmbH & Co. KG, Schönefeld | Crude oil and natural gas |
16 | Wacker Chemie AG, München | Potash and salts |
17 | Wintershall Holding AG (vormals DEA Deutsche Erdöl AG und Wintershall GmbH) | Quarried natural resources |
Furthermore, German tax law has special features that make it difficult to record the tax revenues of the sector as a whole. The most important of these is the fiscal unity, which results in subsidiaries operating in the extractive sector not being recorded as taxable entities themselves, but instead in income taxes being paid on their earnings by a parent company, although the parent company itself is often not active in the extractive sector. At the level of the parent company, however, it is not possible to allocate the tax payments made to the individual companies included in the scope of consolidation (cf. Selection of payment flows). Furthermore, recording and allocation of trade tax are also made more difficult by the federal structure of the State system in Germany, as trade tax is levied by the individual municipalities.
A further difficulty lies in the clear classification of the companies that are active in the extractive sector and therefore have to prepare a payment report. This may result in deviations within the scope of recording under commercial law based on the EU Accounting Directive 2013/34/EU of June 26, 2013 and the statistical recording of sector-related government revenues.
Against this background, the production volume, supplemented by the extraction royalties, is the best possible yardstick for the coverage of the sectors.
Coverage of sectors
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:
Sectors* | Estimated coverage of all identfied companies | Estimated coverage of all participating companies | Reference value- |
Lignite | 100,0 % | 99,5 % | Production volume 2020 |
Crude oil** | 95,6 % | 95,6 % | Production volume 2020 |
Natural gas | 99,4 % | 99,4 % | Production volume 2020 |
Potash and potash salt products | 97,5% | 97,5 % | usable quantity in 2020 |
Rock salt | 96,5 % | k.A.*** | usable quantity in 2020 |
Boiled salt | 99,7 % | 99,7% | usable quantity in 2020 |
Overall overview of reported company data
The following overview shows the 2020 payments made by the participating companies to government agencies for corporate tax, trade tax, lease payments and payments to improve the infrastructure:
Corporate tax € | Trade tax € | Mine site/ extraction royalties € | Lease payments € | Payments into the infrastructure € | Totals € | ||
1 | BEB Erdgas und Erdöl GmbH & Co. KG | -¹ | 8,111,338.35 | 20,023,981.39 | – | – | 28,135,319.74 |
2 | Dyckerhoff-Gruppe | 3,188,260.23 | 2,071,128.98 | – | – | – | 5,259,389.21 |
3 | ExxonMobil Central Europe Holding GmbH | 7,089,209.00² | 16,315,776.00 | 14,632,202.00 | – | – | 38,037,187.00 |
4 | Heidelberger Sand und Kies GmbH | – | 123,352.00 | 199,371.00 | 474,653.00 | – | 797,376.00 |
5 | Holcim (Deutschland) GmbH | 248,625.50 | 405,169.00 | – | 550,000.00 | – | 1,203,794.50 |
6 | Hülskens Holding GmbH & Co. KG | – | 1,986,260.91 | – | – | – | 1,986,260.91 |
7 | JTSD-Braunkohlebergbau GmbH/MIBRAG | 4,045,363.54 | 4,118,037.36 | – | – | – | 8,163,400.90 |
8 | K+S-Minerals and Agriculture GmbH | -² | -² | 1,072,908.90 | – | – | 1,072,908.90 |
9 | LEAG Lausitzer Energie Bergbau AG | – | – | – | 2,313,431.20 | 2,589,627.76 | 4,903,058.96 |
10 | Neptune Energy Deutschland GmbH (ehemals: Engie E&P Holding Germany GmbH) | -² | -² | 6,856,478.46 | – | – | 6,856,478.46 |
11 | Quarzwerke GmbH | 4,620,000.00 | 4,367,000.00 | – | – | – | 9,987,000.00 |
12 | RWE-Gruppe/RWE Power AG | -² | -² | – | – | 20,640,429.00 | 20,640,429.00 |
RWE-Gruppe/Rheinische Baustoffwerke GmbH | -² | -² | – | 109,458.00 | – | 109,458.00 | |
13 | Sibelco Gruppe | 621,688.00 | 549,869.00 | – | – | – | 1,171,557.00 |
14 | Südwestdeutsche Salzwerke AG | 2,373,749.99 | 3,849,082.37 | – | – | – | 6,222,832.36 |
15 | Vermillion Energy Germany GmbH & Co. KG | -¹ | – | 1,461,161.00 | – | – | 1,461,161.00 |
16 | Wacker Chemie AG | -³ | 10,242.00 | 164,197.58 | – | – | 174,439.58 |
17 | Wintershall DEA AG (formerly DEA Deutsche Erdöl AG und Wintershall GmbH) | 6,567,375.00 | -² | 54,887,307.61 | – | – | 61,454,682.61 |
Total amount of reported payments from all companies | 28,754,271.26 | 41,907,255.97 | 99,297,607.94 | 3,447,542.20 | 23,230,056.76 | 196,636,734.31 |
1 No payments have been made due to the legal form of the company
3 Payments are made by the parent company
3 No payment information available due to the existence of a consolidated tax group
The reports on the payment flows of corporate 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 table 14). On the other hand, if the consolidated tax group is mainly active in the extractive industry, a report (on a pro rata or complete basis) of the taxes paid by the parent company is required (see also Quality assurance procedure).
Data reported for mine site and extraction royalties per government agencies
Mine site/ extraction royalties | Amount according to the company |
State Office for Mining, Energy and Geology, Hannover (LBEG) | 58,787,121.60 |
LBEG for: Tax authority, Schleswig-Holstein, Kiel | 36,140,095.93 |
LBEG for: Free Hanseatic City of Hamburg | 96,822.53 |
Government of Upper Bavaria, Southern Bavarian Mining Authority, Munich | 373,892.36 |
State Office for Geology and Mining, Mainz-Hechtenheim | 2.345,758.04 |
State Office for Geology and Mining, Saxony-Anhalt, Halle | 82,815.44 |
Arnsberg district government, Arnsberg | 118,440.00 |
Regional Council Darmstadt, Wiesbaden | 990,093.46 |
Freiburg State Office for Geology, Raw Materials and Mining | 164,197.58 |
Pfalzer Rheinauen Forestry Office, Bellheim | 199,371.00 |
Total | 99,297,607.94 |
(1) Go to https://www.bundesanzeiger.de/; enter the search term “Zahlungsberichte” (“Payment reports”) in the “Suchen” (“Find”) field.