Abstract: The article presents issues related to mines liquidation. This process is the last stage of mining activities. As a result the reduce of negative environmental impact should be obtained. The aim of the study was to demonstrate the complexity of this investment process. The last mentioned is not limited to environmental problems and also applies to the economic and legal issues. As an example of properly conducted mine liquidation process activities carried out in the coal mine Jan Šverma (Czech Republic) were presented. It seems that in Poland, despite of disbursement of funds for this purpose, at least so far, due attention isn’t applied to comprehensive implementation of such projects.