Contaminated-sites levy: mining-waste exemption updated by Austria's 2026 Budget Act (BGBl. I Nr. 62/2026)
The consolidated record of the Altlastensanierungsgesetz (Contaminated Sites Remediation Act) has been updated to include the full text of § 3 (levy subject matter and exemptions) and all entry-into-force provisions. A new clause (Art. VII para. 28) confirms that the levy exemption for waste rock and overburden from mineral extraction (§ 3 para. 1a no. 1) was amended by the Budgetbegleitgesetz 2027-2028 (Budget Accompanying Act, BGBl. I Nr. 62/2026), taking effect the day after its publication.
What changed
The document now shows § 3 in full: the Altlastenbeitrag (contaminated-sites levy) applies to depositing waste, burning waste, producing substitute fuels from waste, feeding waste into blast furnaces, and transporting waste abroad for disposal. Numerous exemptions exist, including for mining overburden, tunnel spoil, qualifying excavation material, recycled building materials, and disaster-related waste. New Art. VII para. 28 records that BGBl. I Nr. 62/2026 (Budgetbegleitgesetz 2027-2028) amended the mining-overburden exemption (§ 3 para. 1a no. 1) and that the change took effect the day after publication.
Who is affected
Mining and mineral-resource companies that rely on the exemption for waste rock, overburden, and slurries from operations under the Mineralrohstoffgesetz (Mineral Resources Act) are most directly affected by the exemption change. The levy more broadly applies to any operator depositing waste at landfills, incinerating waste, or exporting waste for treatment abroad.
What to look out for
As of 1 January 2025, the law was formally renamed under BGBl. I Nr. 30/2024; the current rules are found in the renamed successor act. Businesses relying on the § 3 para. 1a no. 1 mining exemption should verify whether the 2026 amendment affects the scope of their exemption.