Why Schleswig-Holstein will soon ask casinos to checkout

Taxes for online casino games

The new state treaty for the new regulation of gambling in Germany - "Gambling State Treaty 2021" - has come into force and applies from the 1. July 2021. And thus the same date on which the significant changes in the race residential and lottery network come into force. It also includes the introduction of new special taxes on online poker and virtual machine games that apply to organizers. How exactly the taxes should look like here!

Online Gaming updated

According to the Gambling State Treaty 2021, the providers of gambling must meet numerous requirements to obtain a concession. These are partly dependent on the type of concession.

In principle, it still applies that no prohibited gambling can be offered or conveyed. Furthermore, minors and locked players must be excluded from participation. Also new is that the provider must assign an account to each player. Each player is usually only one amount of up to 1.Deposit 000 euros per month.

The concessions for card games, online casino slot machines and sports betting are issued for first applicants for a limited period of five years. Later concessions are granted for seven years. In the case of an important reason, the supervisory authority can set shorter times. The common luck inspectorate of the countries is in Saxony-Anhalt and is in particular responsible for the supervision of gambling. Applications for the event of games and casinos can be found from the 1. JOIN JULY 2021. But what kind of taxes see these providers soon opposite?

Taxes for online games

In addition to the changes in the Gambling State Treaty, new tax rules were included in the race and lottery law. The new virtual game tax applies to simulations of physical machines that are offered online. This new tax also applies to all types of gambling without banker, which is played on a virtual table. Taxable, this must immediately inform the relevant tax office so that a tax code can be issued.

Special tax returns
The introduced special taxes are designed as self-assessment taxes. Organizers of these games that are based in Germany are obliged to pay taxes. Not in Germany-based organizers can also be taxable if the players are physically present in Germany.

While it is irrelevant with domestic organizers, where the player is located, foreign organizers are the place of taxation of the place where the player takes the actions required to conclude the game contract. In these cases, the land is important to the presence of the player.

For the slots, only games between natural persons are recorded. The prerequisite for tax liability is that the organizer of the game is established in Germany or the player takes the actions required to conclude the game contract in Germany.

The registration period for the new taxes is the calendar month. The tax return for July 2021 you have to reach the 15. Submit August 2021 and pay the tax. Subsequent explanations are up to 15. of the month after the end of the tax period due.

Tax base base, tax rate and time
The tax base is the respective use of the player, less the amount of the tax. The use includes all issues that the player takes to get a chance of winning. For online games, a uniform tax rate of 5.3 percent is valid. The time when the tax is falling is the time when you make use.

Further relevant developments
With regard to the new taxation, the German Sports Betting Association and the European Gambling and Betting Association with the European Commission have filed a beneficiary for unequal treatment of online and offline games. In physical gambling offers, as in gambling halls, only the gross revenues that remain taxable at the provider, and the municipal amusement tax will be charged. However, however this case goes out, remains to be foreseen.


From a VAT, the issues raised before the change in the race and lottery network has been clarified regarding the taxation of revenue. The service provided by the organizers of luck gambling is that they give the players the opportunity to play for a fee. Because for the sales tax, it is irrelevant whether one violates the gambling against a legal requirement or ban.

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Joel Moore

I have over 12 years of journalism experience - including reviews of the best casinos. For the past few years. I've been interested in human psychology and behavioral factors. This knowledge now helps to better understand casino players.