Sports betting tax Unfortunately this specification of service has not yet been completely translated.

Bets on the occasion of sporting events (sports betting) are subject to sports betting tax if the sports bet is held in Germany or the player is a natural person and has his domicile or habitual residence in The country at the time of conclusion of the contract or, if he is not a natural person, has his management or his registered office in Germany at the time of conclusion of the contract. This does not apply if the player is not in Germany at the time of conclusion of the contract and the necessary actions for the creation of the contract are carried out there. The basis of assessment of the sports betting tax is the nominal value of the betting slips or the stake. The sports betting tax is 5 percent of the nominal value of the betting slips or the game bet. The person liable for the tax is the organiser of the sports bet. The organizer is who puts the planned execution of the entire company into the work itself or through others and thereby decisively shapes the game and betting events. The tax liability arises when the bet has become binding. The sports betting tax is due on the 15th day after the end of the registration period. Registration period is the calendar month. The organiser shall appoint a tax officer unless he is domiciled or domiciled in a Member State of the European Union or in a Contracting State to the Agreement on the EEA. The organiser of the sports bet has numerous record-keeping obligations. The following information must be available from the records: name and address of the player, description of the sports bet, agreed bet, player payments, basis of assessment, time of capture of the wage and the payment of the winnings, amount of the tax.

Form for tax registration Recordings as shown above


Responsible for the content
Hessian Ministry of Finance

Last update or date of publication
29.07.2021