Anmeldung zur Wettbürosteuer / Bremerhaven

The betting office tax is a subtype of the Bremen amusement tax and is levied in Bremen and Bremerhaven with effect from July 1, 2017 on the basis of the Bremen Amusement Tax Act (VergnStG). The betting office tax applies to the operation of a betting office in which it is possible to place and follow bets.

For tax purposes, betting offices are therefore betting agencies which, in addition to accepting betting slips, for example at betting machines, terminals or similar betting facilities, also enable betting results to be followed on screens.

A screen is any fixed or mobile electrical display that allows to follow betting events or betting results. The screen can be a standalone device or part of a device.

The tax is levied on the operator of the betting office. By the 10th day after the end of the calendar month, the betting office operator shall submit a tax return for the previous month on the officially prescribed form "Wettbürosteuer-Anmeldung" (betting office tax return) and the "Anlage zur Wettbürosteuer-Anmeldung" (annex to the betting office tax return), in which the tax itself is to be calculated.