Bundesportal | Small lotteries, raffles, and tombolas; applying for a permit or filing a notice for generally permitted events

More Information

Publisher

Bavaria

Last update or date of publication

July 10, 2026

A defining characteristic of lotteries is that only cash prizes are awarded. In contrast, in prize draws, non-cash prizes or both non-cash and cash prizes are awarded. The term “tombola” is used when the prize draw takes place indoors. Unless otherwise specified, the provisions regarding small lotteries apply accordingly to small prize draws and raffles.

A small lottery is defined as one in which the planned prize pool (number of planned tickets × ticket price) does not exceed 40,000 EUR.

Incidentally, lotteries with a prize pool exceeding 40,000 EUR are subject to far stricter requirements. In such cases, please first seek advice from the government in the administrative district where the lottery is to be held.

Small lotteries require a license if a stake is required and, in principle, anyone can participate in the drawing. This is the case when participation is not limited to a specific, closed group of people. If small lotteries are habitually organized by clubs or other closed groups, they are also considered public games of chance. In addition to paying a ticket price, participation in the drawing may require, for example, the purchase of a good or similar item; this is referred to as a so-called “hidden stake.”

Small lotteries can be authorized in two ways. Either a so-called general permit has already been issued (Option 1), or the competent authority issues a formal permit decision for the specific individual case upon your application (Option 2).

Option 1: Small lotteries are considered permitted in cases where the requirements for a general permit are met; an individual permit is then no longer required. However, they are generally subject to a notification requirement (see “Deadlines”). Another advantage: You will not incur any administrative costs.

All state governments have issued general permits for their respective jurisdictions (see “Further Links”). If you are unsure whether your planned small lottery is covered by a general permit, contact your local municipality or state government.

Option 2: If the small lottery you are planning is not covered by a general permit, you must submit an application to the competent authority (see “Procedure”). This application must include at least the following information:

the exact name of the organizer (name, legal form, registered office, authorized representatives, and persons responsible for the lottery, including their addresses, email addresses, and phone numbers),
the type, location or area, and the date or time period of the proposed lottery,
the purpose of the lottery; details regarding the use of the net proceeds,
details regarding the distribution of tickets; a list of ticket sales locations with addresses and respective sales hours,
Game plan (number of tickets, ticket price, type, number, and order of prizes including their respective values, method of determining winners, notification of winners),
Cost breakdown for the event:
Intended revenue (= planned prize fund, i.e., number of planned tickets × ticket price)
minus estimated costs (e.g., expenses for prizes, printing costs for tickets, etc.)
minus total prize money (at least 25% of the prize fund)
= Net proceeds (at least 25% of the prize fund; the net proceeds must be used entirely for the specified purpose),
Provisions in the event that prizes are not claimed.

Notice from the tax office pursuant to § 60a (1) of the German Fiscal Code (AO) on the separate determination of compliance with the statutory requirements pursuant to §§ 51, 59, 60 and 61 of the German Fiscal Code (AO)
(formerly known as certificate of the tax office about the non-profit status of the organizer [notice of exemption])
for associations: articles of association

Abrechnung einer Lotterie oder Ausspielung zwecks Vorlage bei den Glücksspielaufsichtshörden

Anzeige einer Lotterie oder Ausspielung bei den Glücksspielaufsichtsbehörden

Formloser Antrag (mit Unterschrift) Dieser Assistent unterstützt Sie bei der Erstellung eines formlosen Schreibens, wenn die zuständige Stelle kein Antragsformular zur Verfügung stellt.

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Preconditions

The organizer of a small lottery must generally be a nonprofit, charitable, or religious organization and therefore exempt from paying corporate income tax. Exceptions may be granted for social organizations without legal personality, such as parent-teacher associations at schools. Private individuals and business owners are excluded from organizing such lotteries.
The event must not be organized for commercial purposes. References to prizes provided by companies are permitted.
The organizer’s net proceeds, the players’ winnings, and the costs of the small lottery must be in reasonable proportion to one another. Both the net proceeds and the total prize pool must each amount to at least 25% of the prize fund; sponsored prizes, to the extent their actual value is not known, must be included in the calculation of the total prize pool at their estimated value.
The net proceeds must be used promptly for charitable, benevolent, or religious purposes.
At least 1% of the tickets must result in a prize. Prizes must be appropriately graded according to their value.

Hints

Lotteries and prize drawings must also be registered in a timely manner with the competent central tax office in Munich, Department III (Katharina-von-Bora-Str. 4, 80333 Munich), before they begin, if the total value of the tickets exceeds 1,000 EUR. Please check with the relevant tax office to determine whether a lottery tax is applicable.

For further information on the taxation of lotteries, please refer to the information sheet from the Bavarian State Tax Office (see “Further Links”).

1 per mille of the approved gaming capital, but at least 30 EUR
provided that a lottery is generally permitted, no administrative fees are charged

Basis for legal action

Art. 3 Gesetz zur Ausführung des Staatsvertrages zum Glücksspielwesen in Deutschland (AGGlüStV)

§ 12 bis 18 Staatsvertrag zur Neuregulierung des Glücksspielwesens in Deutschland (Glücksspielstaatsvertrag 2021 - GlüStV 2021)

Legal Remedies

administrative lawsuit

Procedure

To register a generally permitted small lottery, please use the registration form provided for this purpose (see “Forms”) by the competent authority (municipality or state government). In the “Deadlines” section, you will find information about the authority responsible for processing the notification. In some municipalities, you can already register your small lottery online.

If the planned small lottery is not covered by a general permit , an informal application must be submitted to the competent authority.

The following are responsible for issuing permits for small lotteries:

Municipalities or administrative associations for all lotteries that—in terms of ticket sales locations—do not extend beyond the municipal boundaries.
District governments for all lotteries that do not extend beyond the district, unless the municipality or administrative association is responsible.
The Upper Palatinate Regional Government for all lotteries that extend beyond a single administrative district.

Here, too, the regional governments and some municipalities already offer an online application process.

Deadlines

If a small lottery, raffle, or tombola is generally permitted, you must:

not report small raffles or tombolas with a prize pool
- of up to 650 EUR;
- for prize pools over 650 EUR up to and including 5,000 EUR, notify the municipality where the event is held at least one week in advance;
- for amounts over 5,000 EUR, notify the government office in the administrative district where the event is taking place.
Always register small lotteries. For a prize pool of
- 5,000 EUR must be reported to the municipality where the event is held at least one week in advance;
- for amounts over 5,000 EUR, they must be registered in advance with the government authority in the administrative district where the event is held.

If you need an individual permit for a small lottery, raffle, or tombola, there are no specific deadlines. However, you should submit the application early enough to allow the competent authority sufficient time to review it; no tickets may be sold before the permit is granted. It is therefore advisable to contact the competent authority (see “Procedure”) as early as possible.