Steuern auf Rennwetten, öffentliche Lotterien und Ausspielungen sowie Sportwetten anmelden

If you want to organize race betting, sports betting, public lotteries and draws, virtual slot machine games or online poker games you are obliged to declare the respective tax to the tax office.

Public lotteries and lotteries organized in Germany are subject to lottery tax.
The tax rate is 20 percent.

Public lotteries and draws permitted by the competent domestic authorities are exempt from tax if

1. in which the total price of the tickets in a draw does not exceed the value of 1000 euros, or
2. where the total price of the tickets in a lottery or draw for exclusively charitable, benevolent or ecclesiastical purposes does not exceed the value of EUR 40,000.

Since 2021, online poker games and virtual slot machine games have also been taxed.

The race betting tax is levied as totalisator tax, bookmaker tax or sports betting tax.

Totalisator tax arises on horse races with a domestic totalisator and bookmaker tax which arises on bets placed through a domestic bookmaker.

Bets placed on the occasion of sporting events that are not subject to totalisator tax or bookmaker tax are subject to sports betting tax.

Sports betting tax arises in the case of domestic sports betting organizers or if the bettor carries out his betting actions within the country. The same applies to virtual slot machines and online poker.

The tax rate for racing bets as well as for online poker games and virtual slot machines is 5.3 percent.

The notification/registration forms can be used to determine if additional documents must be submitted.

For public lotteries, lottery games and the organization of race betting and sports betting, the organizer requires a permit from the competent authority (district office or independent city).

For small lotteries and lottery games, a general permit has been issued by the Thuringian Ministry of the Interior and Local Government. These only have to be reported to the competent authority (district office or independent city).
The above-mentioned tax notification requirements for lotteries also apply.

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The race betting tax, sports betting tax, lottery tax, virtual slot machine tax or online poker tax is a so-called registration tax. The registration period is the calendar month in which the tax is incurred.

• The race betting tax arises with the performance of the bet (totalisator tax, bookmaker tax, sports betting tax).
  The lottery tax arises with the payment of the tickets.

As an organizer, you are obliged to calculate the tax yourself, register it with the relevant tax office and pay it. If you do not deviate from your registration, you will usually not receive a separate notice.

Lotteries or lottery games must be reported to the responsible tax office before the ticket is sold.

Exception: Tax-exempt lotteries or lotteries in which the planned total price of the tickets does not exceed the value of 1,000 euros or, in the case of exclusively charitable, benevolent or ecclesiastical purposes, the value of 5,000 euros.

The tax return must be submitted no later than the 15th day after the end of each filing period.

• Taxation of Lotteries, Gambling and Sports Betting Determination
• Lotteries tax is levied on public lotteries and lotteries organized in Austria.
• Since 2021, online poker games and virtual slot machine games have also been taxed.
• The racing betting tax, sports betting tax, lottery tax, virtual slot machine gaming tax or online poker tax is a so-called filing tax. The registration period is the calendar month in which the tax arises.
• Organizers are obliged to calculate the tax themselves, register it with the relevant tax office and pay it. If you do not deviate from your registration, you will usually not receive a separate notice.
• Lotteries or lottery games must be reported to the responsible tax office before the ticket is sold.
• Exception: Tax-exempt lotteries or lotteries in which the planned total price of the tickets does not exceed the value of 1,000 euros or, in the case of exclusively charitable, benevolent or ecclesiastical purposes, the value of 5,000 euros.
• The tax return shall be submitted no later than on the 15th day following the end of each registration period.
• If the organizer does not have his residence or registered office in the EU or a contracting state of the EEA and a tax representative has been appointed, the tax office in whose district the tax representative has his place of business shall have local jurisdiction.
• If there is no domestic jurisdiction, the Federal Ministry of Finance may designate a competent tax office.
• Responsible in Thuringia: Erfurt Tax Office

Please contact the Erfurt tax office.

Tax office

• Written form required: Yes
• Personal appearance required: No

The forms for registration or notification with the tax office are stored in the Thuringia form service.
If you have an Elster account, you can also access and submit the forms via the ELSTER portal.