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Germanys Mining Fiscal Regime: H1 2014
Synopsis
Timetric’s Germany fiscal regime report outlines governing bodies, governing laws and key fiscal terms covering one commodity: coal.
Executive summary
The mining industry in Germany is governed by the Federal Ministry of Economics and Technology (FMET) and Federal Institute for Geosciences and Natural
Resources (BGR). The Federal Mining Act 1980 is the main regulating act for mining industry in the country.
Scope
The report outlines Germany’s governing bodies, governing laws and key fiscal terms which includes Corporate Income Tax, Withholding Tax,
Depreciation, Loss Carry Forward, Trade Tax / State Tax (Gewerbesteuer), Real Property Transfer Tax and Value Added Tax, VAT.
Reasons to buy
Gain an overview of Germany's mining fiscal regime.
Key highlights
The Federal Ministry of Economics and Technology’s (FMET) main objective is to ensure Germany’s sustainable growth and competitiveness
with other economies. The Federal Institute for Geosciences and Natural Resources (Bundesanstalt für Geowissenschaften und Rohstoffe – BGR) is an
agency within the FMET. It provides advice to the German federal government on issues related to natural resources and geoscience. The Federal Mining Act
1980 (Bundesberggesetz) was passed on August 13, 1980 and applies to the exploration and exploitation of mineral resources. The corporate tax rate applicable in
Germany is 15%. An additional 5.5% surtax is also levied on corporate tax.
table Of Content
1 Executive Summary 1
2 The German Mining Industry – Governing Bodies 6
2.1 Federal Ministry Of Economics And Technology 6
2.2 Federal Institute For Geosciences And Natural Resources (bgr) 6
3 The German Mining Industry – Governing Law 7
3.1 Federal Mining Act 1980 7
4 The German Mining Industry – Key Fiscal Terms 8
4.1 Corporate Income Tax 8
4.2 Withholding Tax 8
4.3 Depreciation 8
4.4 Losses Carry Forward 8
4.5 Trade Tax / State Tax (gewerbesteuer) 8
4.6 Real Property Tax Rate 8
4.6.1 Real Property Transfer Tax 9
4.7 Value Added Tax 9
5 Appendix 10
5.1 What Is This Report About? 10
5.2 Methodology 10
5.3 Secondary Research 10
5.4 Primary Research 11
5.5 Contact Timetric 11
5.6 About Timetric 11
5.7 Timetric’s Services 12
5.8 Disclaimer 13
ResearchMoz(http://www.researchmoz.us/) is the one stop online destination to find and buy market research reports & Industry Analysis. We fulfill all your
research needs spanning across industry verticals with our huge collection of market research reports. We provide our services to all sizes of organizations and
across all industry verticals and markets. Our Research Coordinators have in-depth knowledge of reports as well as publishers and will assist you in making an
informed decision by giving you unbiased and deep insights on which reports will satisfy your needs at the best price.
Contact:
M/s Sheela,
90 State Street,
Suite 700,
Albany NY - 12207
United States
Germanys Mining Fiscal Regime: H1 2014
Tel: +1-518-618-1030
USA - Canada Toll Free 866-997-4948
Email: sales@researchmoz.us
Website: http://www.researchmoz.us/
Germanys Mining Fiscal Regime: H1 2014

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Germanys mining fiscal regime h1 2014

  • 1. Germanys Mining Fiscal Regime: H1 2014 Synopsis Timetric’s Germany fiscal regime report outlines governing bodies, governing laws and key fiscal terms covering one commodity: coal. Executive summary The mining industry in Germany is governed by the Federal Ministry of Economics and Technology (FMET) and Federal Institute for Geosciences and Natural Resources (BGR). The Federal Mining Act 1980 is the main regulating act for mining industry in the country. Scope The report outlines Germany’s governing bodies, governing laws and key fiscal terms which includes Corporate Income Tax, Withholding Tax, Depreciation, Loss Carry Forward, Trade Tax / State Tax (Gewerbesteuer), Real Property Transfer Tax and Value Added Tax, VAT. Reasons to buy Gain an overview of Germany's mining fiscal regime. Key highlights The Federal Ministry of Economics and Technology’s (FMET) main objective is to ensure Germany’s sustainable growth and competitiveness with other economies. The Federal Institute for Geosciences and Natural Resources (Bundesanstalt für Geowissenschaften und Rohstoffe – BGR) is an agency within the FMET. It provides advice to the German federal government on issues related to natural resources and geoscience. The Federal Mining Act 1980 (Bundesberggesetz) was passed on August 13, 1980 and applies to the exploration and exploitation of mineral resources. The corporate tax rate applicable in Germany is 15%. An additional 5.5% surtax is also levied on corporate tax. table Of Content 1 Executive Summary 1 2 The German Mining Industry – Governing Bodies 6 2.1 Federal Ministry Of Economics And Technology 6 2.2 Federal Institute For Geosciences And Natural Resources (bgr) 6 3 The German Mining Industry – Governing Law 7 3.1 Federal Mining Act 1980 7 4 The German Mining Industry – Key Fiscal Terms 8 4.1 Corporate Income Tax 8 4.2 Withholding Tax 8 4.3 Depreciation 8 4.4 Losses Carry Forward 8 4.5 Trade Tax / State Tax (gewerbesteuer) 8 4.6 Real Property Tax Rate 8 4.6.1 Real Property Transfer Tax 9 4.7 Value Added Tax 9 5 Appendix 10 5.1 What Is This Report About? 10 5.2 Methodology 10 5.3 Secondary Research 10 5.4 Primary Research 11 5.5 Contact Timetric 11 5.6 About Timetric 11 5.7 Timetric’s Services 12 5.8 Disclaimer 13 ResearchMoz(http://www.researchmoz.us/) is the one stop online destination to find and buy market research reports & Industry Analysis. We fulfill all your research needs spanning across industry verticals with our huge collection of market research reports. We provide our services to all sizes of organizations and across all industry verticals and markets. Our Research Coordinators have in-depth knowledge of reports as well as publishers and will assist you in making an informed decision by giving you unbiased and deep insights on which reports will satisfy your needs at the best price. Contact: M/s Sheela, 90 State Street, Suite 700, Albany NY - 12207 United States Germanys Mining Fiscal Regime: H1 2014
  • 2. Tel: +1-518-618-1030 USA - Canada Toll Free 866-997-4948 Email: sales@researchmoz.us Website: http://www.researchmoz.us/ Germanys Mining Fiscal Regime: H1 2014