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Berlin, Germany


Validation status
Satisfactory progress
23 February 2016
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Overview and role of the EITI

Germany is Europe's largest and the world's fourth largest economy. The country is one of the biggest commodity consumers worldwide, particularly in terms of mineral resources. While generally regarded as a resource-poor country, it has relatively large deposits of lignite, potash and rock salt as well as aggregate materials and soils for the construction industry. Germany also produces some oil and gas, mainly in North Germany and the North Sea.

One of the main issues in Germany’s extractive sector concerns the future of brown coal. The government has formed a multi-stakeholder commission to plan for a sustainable transition to low-carbon energy generation while lessening the impact it has on the mining regions.

Since 2016, Germany has implemented the EITI at the national level with the aim to strengthen dialogue and transparency in raw materials policy. Germany uses the EITI platform to consolidate decentralised information on the extractive sector, highlight the environmental and social rules governing the sector and promote dialogue between the government, civil society and companies.

The report on Germany's extractive sector for the 2021 fiscal year is published on the EITI Germany website.

Economic contribution of the extractive industries

to government revenues
to exports
to GDP
to employment
  • Step 1
  • Step 2
  • Step 3

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Innovations and policy reforms

  • Germany EITI (D-EITI) has helped inform a change in the Federal Mining Act in 2017, which now allows for public access to mining license information without needing to prove legitimate interest. 
  • Germany’s EITI Reports, developed by the multi-stakeholder group, go beyond the EITI Standard to include information of public interest, such as environmental protection laws, water usage, state subsidies and renewable energies.
  • Germany’s 2020 EITI report now includes for the first time a chapter exploring sustainability in the extraction of natural resources. 
  • Germany EITI developed an online portal which includes an interactive natural resource data map on extraction quantities in all German federal states in 2019. The portal also presents and updates with each report reconciled figures and links to systematic government disclosures.
  • The latest report further developed the country’s new approach to financial transparency quality assurance as part of a pilot project on alternative approaches to EITI reporting based on collating and analysing systematically disclosed data.

Since its inception in 2003, the German government has provided the EITI with the technical, political and financial support of over 30 million euros. Constructive support to the EITI will continue to be an important element of German raw materials policy in the future.

Statement of support

Extractive sector data

Production and exports

Natural gas

Revenue collection

Level of detail 2

Revenue distribution

Standardised revenue types

Top paying companies


Extractives sector management

Licenses and contracts

For "free-to-mine" natural resources, exploration and extraction rights are granted by the mining authorities of the federal states in a two-stage procedure: firstly, the granting of a mining license (public-law concession) and secondly, the site-specific approval of the operating plan procedure. Extraction rights for natural resources that are privately owned, or the property of landowners are subject to different licensing procedures.  

While license information is disclosed in different formats by federal states, Germany EITI publishes consolidated data on mining authorisations. Since 2017 (pursuant to § 76 (3) of the BBergG) the following information on mining rights can be viewed upon request to the mining authorities (without evidence of a legitimate interest):

  • Owner
  • Extraction sites to which the mining right refers
  • Date of the application and granting of the right
  • Term
  • Natural resource(s) to which the mining right refers

Beneficial ownership

The German government established a beneficial ownership register in 2017 within the framework of the Fourth Anti-Money Laundering Directive (EU) 2015/849. An amending Directive required EU member states’ register of beneficial owners to be made publicly accessible. However, due to the recent European Court of Justice Ruling in the joined cases C-37/20 and C-601/20, which invalidated public access to the register, obtaining information from the register now requires justification and proof of legitimate interest.

Revenue distribution

The distribution of extractive revenues between the Federal Government, the states and the municipalities is regulated by Article 106 of the Basic Law (GG), which distinguishes between "community taxes" and taxes which flow in their entirety to the municipalities, federal states or the Federal Government. The Federal Government and the states are each allocated 50% of corporate tax revenues, which are considered community taxes.

Royalties are redistributed between federal states and the Federal Government. There is no direct sharing mechanism for royalties in Germany, but the general financial equalisation mechanism, that aims to equalise financial power of federal states in Germany, includes royalties in the “income” category of the calculation mechanism.

The Federal Government is entitled to the revenues from electricity and energy taxes. Trade tax, on the other hand, is collected by municipalities in which the relevant operating facilities are situated. A share of the revenues from trade tax is allocated to the Federal Government and the federal states through a redistribution mechanism.

As per the Tax Code, tax revenues from the extraction of natural resources are not earmarked for specific purposes. 

EITI implementation


Germany EITI (D-EITI) is administered by the Germany Multi-Stakeholder Group (MSG). The MSG is chaired by Bernhard Kluttig, Head of the Industrial Policy Department of the Federal Ministry for Economic Affairs and Climate Action (BMWK). His alternate and National Coordinator, Dr. Peer Hoth, is Head of the Division for Mineral Raw Materials and Circular Economy (BWMK). Dr. Franziska Brantner, Parliamentary State Secretary at BMWK, is the EITI champion. 

To manage the national secretariat, the BMWK has contracted Germany’s Agency for International Cooperation, the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ). This is mainly due GIZ’s longstanding experience with the EITI through technical support in other EITI implementing countries.


Germany was found to have made satisfactory progress in implementing the 2016 EITI Standard in May 2019, following its first Validation. See the Validation schedule to learn more about Germany’s upcoming Validation.  

Moreover, in June 2021, The EITI Board agreed that Germany made satisfactory progress in implementing EITI Requirement 2.5 on beneficial ownership. 

Validation scorecard

Latest Validation: 8 May 2019

Assessment of EITI requirements

  • Not met
  • Partly met
  • Mostly met
  • Fully met
  • Exceeded
Scorecard by requirement View more Assessment View more

Overall Progress

MSG oversight

1.1Government engagement

The government is fully and actively engaged in the EITI process. Agencies both on the federal and state-level contribute to disclosures, discussions and drafting the EITI Report.

1.2Company engagement

There is an enabling environment for company participation. Challenges to EITI reporting posed by taxpayer confidentiality provisions have been overcome through annual confidentiality waivers signed by all reporting companiesand receiving agencies. Mining, oil and gas companies are actively and effectively engaged in the EITI process.

1.3Civil society engagement

Civil society is fully, actively and effectively engaged in EITI implementation. There are no indications of any legal, regulatory or practical barriers to civil society’s ability to engage in EITI-related public debate, to operate freely, to communicate and cooperate with each other.

1.4MSG governance

The MSG functions in an equitable and effective manner, and the Terms of Reference is followed. The MSG reflects a broad representation of constituencies. The MSG contributes to the EITI Report and has explored topics beyond the scope of the EITI Standard.

1.5Work plan

The 2018 work plan is publicly accessible, produced in a timely manner and updated on an ongoing basis. It is effectively used as a monitoring and tracking tool. Objectives are aligned with national priorities and go beyond the scope of the EITI Standard on, for example, environmental reporting.

Licenses and contracts

2.2License allocations

The process and criteria for awarding and transferring licenses is defined in legislation. Awards and transfers of oil, gas and mining licenses in 2016 are publicly available.

2.3License register

Information about licenses is mostly available in online license cadastres maintained by states. D-EITI also publishes a list of all licenses on its website.

2.4Policy on contract disclosure

The EITI Report addresses the requirement, both policy and practice, only superficially. On balance, the terms of exploration and extraction are strictly defined in legislation.

2.1Legal framework

All information under Requirement 2.1 is provided in the EITI Report, including reforms in the sector. Due to the federal structure, the EITI Report and the D-EITI online portal are useful tools for collating information and links to state-level sources.

2.5Beneficial ownership

The Validation of Requirement 2.5 in 2021 focused only on assessing the country’s progress in meeting the initial criteria. Germany has established legal framework and reporting practices for beneficial ownership disclosures, aligned with the implementation of the EU’s anti-money laundering directives. A public online register has been created, and beneficial ownership data is requested from all extractive companies. The accessibility of the register could be improved, in particular with regard to legal ownership data.

2.6State participation

Not applicable

Technically Südwestdeutsche Salzwerke AG is a state-owned enterprise. However, while dividends from one company give rise to material revenues on the level of individual payments, state participation in the extractive sector is not material as a whole.

Monitoring production

3.1Exploration data

The EITI Report includes an overview of the production of key commodities and other public sources include further information. No significant exploration activities are taking place.

3.2Production data

The EITI Report and the D-EITI online portal provide clear and comprehensive production data.

3.3Export data

The EITI Report includes the volumes and value of exports by four commodity groups. Data disaggregated by each commodity is publicly available in the database of the Federal Statistics Office.

Revenue collection

4.3Barter agreements

Not applicable

4.6Direct subnational payments

Trade tax payments to municipalities are reconciled. The MSG’s decision that trade taxes are the only material revenue stream paid to subnational government entities is justified.


Data is disclosed by company, revenue stream and government agency in the electronic data files published online.

4.9Data quality

The EITI Report is based on audited data and no discrepancies were identified. The Independent Administrator is considered credible and technically competent.


The MSG’s decisions on materiality are well documented. The overall comprehensiveness of reconciliation is over 80%, and all companies making significant payments submitted data.

4.2In-kind revenues

Not applicable

4.4Transportation revenues

Not applicable

4.5SOE transactions

In accordance with Requirement 4.5, Germany is required to ensure that Südwestdeutsche Salzwerke AG participates in future EITI Reports. Germany is encouraged to ensure that the company provides comprehensive disclosures through its mandatory payment reports.

4.8Data timeliness

The 2016 EITI Report was published within two years from the end of the reporting period. The MSG is seeking to further align the timing of EITI reporting with mandatory reporting deadlines.

Revenue allocation

5.1Distribution of revenues

The federal structure affects the collection and allocation of revenues, which involves a complex re-allocation mechanism. The distribution of extractive revenues is explained in the EITI Report and other public sources.

5.2Subnational transfers

Royalties are the only revenue stream generated solely by the extractive industries and they are included in the financial equalisation mechanism. Information about the basis of financial equalisation between states and the actual amounts transferred is comprehensively documented on the website of the Federal Ministry of Finance.

5.3Revenue management and expenditures

Not assessed

It is commendable that the EITI Report includes information about state subsidiesand tax concessions for extractive companies, as well as environmental compensation.

Socio-economic contribution

6.1Mandatory social expenditures

Not applicable

6.2Quasi-fiscal expenditures

Not applicable

6.3Economic contribution

The EITI Report includes all the information required in Requirement 6.3, including extractive sector contribution to GDP, an estimate of total government extractive revenues, export data and employment figures.

Outcomes and impact

7.2Data accessibility

Not assessed

The data of the report has been made available in machine-readable format.The open data concept has been put into practice and the website code is freely available. Systematic disclosure is being dicussed by the MSG.

7.4Outcomes and impact of implementation

The annual progress report captures activities and follow-up on recommendations and an evaluation of impact. A strategy working group has dealt with the question on how to increase impact of EITI implementation in Germany and internationally.

7.1Public debate

Germany EITI has brought the EITI Report content online, in different formats, and links to related information in the public domain. The 2016 EITI Report is comprehensible and accessible to the general public. The EITI has brought together information on the regulation and governance of the sector that is otherwise scattered due to the political landscape (federal system).

7.3Follow up on recommendations

Germany EITI has followed-up on recommendations from reporting and have included next steps in the work plan.

Key documents