Register lottery or draw up at the tax office Unfortunately this specification of service has not yet been completely translated.

Domesticpublic lotteries and games are subject to lottery tax. A lottery means a gamble in which a chance to win is opened up against the payment of a fee according to a game plan determined by the organiser. Chance decides on the profit of money or loss of the stake. If things or other monetary benefits can be won instead of money, there is a play-off. A lottery or ticketing match shall be deemed to be public if the authority responsible for the authorisation considers it to be subject to authorisation. Public opinion shall be in the affirmative if the lottery or play is not carried out solely in a private circle, but is accessible either to an unlimited public or to a limited but not special personal circle of participants. The basis of assessment of the lottery tax is the scheduled price (nominal value) of all lots. The lottery tax is 20 percent of the nominal value of all lots. This tax rate of 20 percent of the net price of the lots corresponds to 16 2/3 percent of the gross price. The person liable for the tax is the organiser of the lottery or the game. 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 with the authorisation, but at the latest at the time when the authorisation should have been obtained. The tax on lotteries and draw-outs must be paid by the organiser before the lot is sold. The tax office issues the corresponding tax notice. Under certain conditions, public lotteries and games may be exempt from the lottery tax: On the one hand, non-commercial play-offs are excluded from taxation, in which the profits consist only in kind if identity cards are not issued or the total price of the lots does not exceed EUR 650.00. On the other hand, lotteries and games approved by the regulatory authorities are exempt from taxation if the total price of the lots does not exceed EUR 240.00. If the net proceeds in such regulatoryly approved lotteries and games are used exclusively for charitable, charitable or ecclesiastical purposes, the exemption applies if the total price of the lots does not exceed the value of 40,000.00 euros. Where the latter exemption is requested from tax, the purpose of the lottery proceeds or games must be explained in a concise and conclusive manner. ATTENTION! If the conditions of the approval authority are not complied with, the lottery or ticketing is deemed to have been unapproved, with the result that the exemption is also waived. Irrespective of whether lottery tax is payable for a lottery or play, the organiser is obliged to register the lottery or ticketing to the competent tax office before the start of the game. The obligation to notify shall be waived if the total price of the lots (number of lots x unit price) does not exceed EUR 164.00 or if, in the case of a non-commercial match, only profits in kind are distributed and the total price of the lots (number of lots x unit price) does not exceed the sum of EUR 650.00. NOTE: Insofar as an approved lottery or ticketing is exempt from the lottery tax, the transactions arising from the sale of the lots are in principle subject to VAT.

Registration a short and conclusive explanation of the purpose of use, insofar as an exemption is requested for a lottery or play for exclusively charitable, charitable or ecclesiastical purposes


Responsible for the content
Hessian Ministry of Finance

Last update or date of publication
05.03.2020