Pay field and subsidy levy
Description
As the holder of a permit for the commercial exploration of mine-free mineral resources, you have an annual field levy and as the holder of a permit, you have to pay a subsidy tax to the state annually for the mine-free mineral resources extracted or co-won within the respective year if the permit field or permit field is located in the federal state.
Mineral resources such as:
- Rock salt and brine
- Gravels and sands
- Quartz and special sands
- Natural stones
- Clayey rocks
- Rocks for the production of workstones and decorative stones from sandstones
- You are the holder of a permit, or
- You are the holder of a licence and
- You gain mine-free mineral resources in the permit field and
- The conditions for exemption are not met (extraction exclusively for technical reasons and no economic exploitation of the mineral resources)
Official form of the
- Field declaration
- Declaration of submission of funding
- Advance application for funding
The field levy in the first year is 20.00 euros per started square kilometer and increases for each following year by a further 20.00 euros up to a maximum of 100.00 euros per kilometer or part thereof.
The field declaration shall be submitted by 31 May of each year for the previous survey period. By this date, the field submission must also be paid.
Advance applications for advance funding and advance payments must be submitted and paid by the 40th day after the end of a calendar quarter.
The declaration of submission of funding must be submitted by 31 July of each year for the previous survey period. The funding fee must also be paid by this date.
Within the respective determination period.
Their remedy is set out in the written assessment notice.
Please contact the State Office for Geology and Mining Saxony-Anhalt (LAGB).
For the corresponding collection period, please submit in writing the field and funding declarations as well as, if applicable, advance declarations for funding. The competent authority then determines the levy and sends you a written notice stating the fixed levy and the payment obligation still to be paid.
In the event of late submission of a declaration, a delay surcharge may be charged.
In the event of late payment, a late payment surcharge will be charged.
State Office for Geology and Mining Saxony-Anhalt
The text was automatically translated based on the German content.
39418 Staßfurt
