Service Finder
Register taxes on race betting, public lotteries and draws and sports betting
Service Description
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
- in which the total price of the tickets in a draw does not exceed the value of 1000 euros, or
- 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.
Process flow
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.
Who should I contact?
Please contact the Erfurt tax office.
Competent authority
Tax office
Requirements
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.
Which documents are required?
The notification/registration forms can be used to determine if additional documents must be submitted.
What are the fees?
none
What deadlines do I have to pay attention to?
The tax return must be submitted no later than the 15th day after the end of each filing period.
Legal basis
- §§ Sections 1 to 15 of the German Racing Betting and Lotteries Act (RennwLottG) - totalisator tax / bookmaker tax
- §§ Sections 16 to 25 of the Racing Betting and Lotteries Act (RennwLottG) - Sports Betting Tax
- §§ Sections 26 to 35 of the German Racing Betting and Lotteries Act (RennwLottG) - Lottery Tax
- §§ Sections 36 to 45 of the German Racing Betting and Lotteries Act (RennwLottG) - virtual slot machines
- §§ Sections 46 to 55 of the German Racing Betting and Lotteries Act (RennwLottG) - Online poker
- Racing and Lotteries Act Implementation Ordinance (RennwLottDV)
Appeal
- 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.
Author
The text was automatically translated based on the German content.
Technically approved by
Thuringia Ministry of Finance
Professionally released on
25.04.2023
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
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