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Germany's Mining Fiscal Regime, H1 2015: Latest Market Research, Analysis, Shares, Trends and Forecast report

(EnergyIndustry.Net, May 12, 2015 ) Germany has a variety of mineral resources such as coal, lignite, natural gas. Hard coal produced in the country is a result of underground mining, located in Ibbenbüren, Ruhr and the Saar basin in western Germany. Brown coal production originates from surface mine basins across the country.

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

Sample of 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..............................

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Key highlights:-

The Federal Ministry of Economics and Technology’s (FMET) main objective is to strengthen the economy.
The Federal Institute for Geosciences and Natural Resources provides advice to the German federal government on issues related to natural resources and geosciences
The Federal Mining Act 1980 (Bundesberggesetz) was passed on August 13, 1980 and applies to the exploration and exploitation of mineral resources

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