On June 21, 2024, the first edition of Levies under the Mining
Act was published by Wolters Kluwer. The book – in Dutch
– provides a detailed overview of all levies owed under the
Dutch Mining Act.
This publication describes the levies that may be owed by
license holders under the Dutch Mining Act. Written by Mick Knops,
tax advisor at Loyens & Loeff, the book discusses in detail the
operation and history of these levies, supplemented with practical
experience and (calculation) examples.
The Mining Act provides the regulatory framework for mining
activities in the Netherlands. The law encompasses a complex system
of licenses and obligations regarding the exploration and
extraction of oil, natural gas, salt, or geothermal energy, as well
as the storage of CO2 or natural gas. License holders under this
law are required to pay one or more specific levies. These include
notably the state profit share, the royalty, the surface rights fee
and contributions to the