The public sale of tickets for the raffle of cash or non-cash prizes outside of public festivals is a game of chance and is therefore generally reserved for state lottery companies (for example, Lotto Hamburg, Joint Class Lottery of the States GKL).
So that private individuals or clubs can also generate revenue for good causes by organizing a raffle, there is the so-called "small lotteries." Small lotteries can offer cash prizes, non-cash prizes, or services of value.
If you want to hold a small lottery, you must notify the relevant authority in advance.
More Information
Publisher
Hamburg
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
- Information about the organizer (name, address, email)
- Information on recipients of the net proceeds
- Information on cash and non-cash prizes and their approximate value
- Number of lots
- Price per lot in euros
- Costs of the raffle for the person organizing the event
Preconditions
- Your small lottery is geographically limited (here: it is only operated within the territory of the Free and Hanseatic City of Hamburg)
- The game capital of your small lottery does not exceed EUR 40,000.00.
- The game capital is calculated from the number of tickets multiplied by the selling price of one ticket.
- At least 25% of your gaming capital will be paid out in the form of lottery winnings.
- They use the net proceeds directly for non-profit, church or charitable purposes.
Hints
A permitted "small lottery or raffle" is generally exempt from lottery tax. Nevertheless, the event must be reported in writing to the relevant tax office using an officially prescribed form no later than 14 days before the start of ticket sales if the total price of the tickets is higher than €5,000. In all cases, even if the total price is less than €5,000, a tax return must be submitted subsequently using an officially prescribed and personally signed form (tax registration). The notification of the event, which must be submitted to the Office for the Interior and Sport, Gambling Supervision, in accordance with Section I of this permit, must be attached to this tax registration. Evidence of the use of the net proceeds must be submitted to the Tax Office for Transaction Taxes and Real Estate within six weeks of the conclusion of the event at the latest. The required notification, tax return, and supporting documents for determining and using the net income can also be submitted via ELSTER (https://www.elster.de/eportal/formulare-leistungen/alleformulare -> Racing betting/lottery tax and other types of gambling tax). Alternatively, you can use the corresponding forms available at https://www.hamburg.de/fb/lotteriesteuer/12679332/lottst/.
The procedure is free of charge.
Basis for legal action
§ 18 State Treaty on Gambling (GlüStV)
https://www.landesrecht-hamburg.de/bsha/document/jlr-Gl%C3%BCStVtrHA2021pP18
§§ 3, 9, 14 of the Hamburg Law on the Implementation of the State Treaty on Gambling 2021 (HmbGlüStVAG)
https://www.landesrecht-hamburg.de/bsha/document/jlr-Gl%C3%BC%C3%84ndStVtrAGHA frame
Legal Remedies
suit
Related Links
- General permission for small lotteries and rafflesCurrently this link is only available in german
- Notification of the organization of a game of chance as a small lotteryCurrently this link is only available in german
- Small Lotteries Information about the new general decreeCurrently this link is only available in german
Procedure
- You submit your report in writing or online to the responsible authority.
- The responsible authority will review your report.
- The small lottery is permitted by the general decree, provided the conditions are met.
- No separate permission is required and is generally not required.
Deadlines
Submit your notification to the Gambling Supervision Authority of the Department of the Interior and Sport at least two weeks before the event.
Within six weeks of the conclusion of the small lottery, you must provide evidence of the intended use of the net proceeds to the gambling supervisory authority of the Department of the Interior and Sport (for example, by submitting a list or bank statements).
The event must be reported to the relevant tax office no later than 14 days before the start of ticket sales if the total price of the tickets exceeds €5,000. In all cases, a tax return must be submitted by the 15th day after the end of the calendar month in which the last drawing took place (tax return). Evidence of the use of the net proceeds must be submitted to the tax office for transfer taxes and real estate no later than six weeks after the end of the event.
Processing time
not applicable