Germany’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Germany which has a variety of mineral resources such as coal, lignite and natural gas. Hard coal produced in the country is a result of underground mining in Ibbenbüren, Ruhr and the Saar basin in western Germany. Brown coal production originates from surface mine basins across the country.


The report outlines governing bodies, governing laws and key fiscal terms which includes corporate income tax, wthholding tax, depreciation, losses carry forward, loss carry back, trade tax (Gewerbesteuer), real property tax rate, value added tax

Reasons to buy

Gain an overview of Germany's mining fiscal regime.

Table of Contents

1 Executive Summary

2 The German Mining Industry – Governing Bodies

2.1 Federal Ministry of Economics and Technology

2.2 Federal Institute for Geosciences and Natural Resources (BGR)

3 The German Mining Industry – Governing Law

3.1 Federal Mining Act 1980

4 The German Mining Industry – Key Fiscal Terms

4.1 Corporate Income Tax

4.2 Withholding Tax

4.3 Depreciation

4.4 Losses Carry Forward

4.5 Loss Carry Back

4.6 Trade Tax (Gewerbesteuer)

4.7 Real Property Tax Rate

4.7.1 Real property transfer tax

4.8 Value Added Tax

5 Appendix

5.1 Abbreviations

5.2 Secondary Research

5.3 Primary Research

5.4 Contact GlobalData

5.5 About GlobalData

5.6 GlobalData’s Services

5.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Germany – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Germany – Federal State Real Property Transfer Tax (%), 2015

List of Figures

Figure 1: The Mining Industry in Germany – Commodity Mines at Different Stages, 2015


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