Steuer auf Spielgeräte und auf das Spielen um Geld oder Sachwerte

The slot machine tax or gaming machine tax is an amusement tax that can be levied by the Hessian cities and municipalities under their own responsibility on the basis of a corresponding statute. It is to be regarded as an expense tax; the player's expenditure for his gaming pleasure is taxed.
 
The tax debtor is the organiser (owner of gaming machines). This is either the owner or the person to whom the device is given by the owner for use. The tax debtor is obliged to calculate the tax himself.

The determination of tax rates is left exclusively to the municipalities. In the case of machines with the possibility of winning, the assessment of the tax is usually based on the box office result of the machines (gross box office) or the stake (sum of the sums of money spent by the players). In the case of slot machines without the possibility of winning, the number of units can be used as a basis if the machines do not have tamper-proof counters.

To the responsible tax office of the municipality. Here you will also receive the forms required for your tax return.

Tax Office of the Municipality