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

The entertainment tax is a local tax. The tax covers the cost of using or visiting certain facilities and events.

The following events held in the municipality are subject to the entertainment tax:

  • dance events of a commercial nature,
  • beauty dances (e.g. burlesque) and performances of a similar nature,
  • sporting events that are professionally or commercially engaged,
  • commercial film screenings,
  • the play-off of cash or property in gaming clubs, casinos and similar facilities,
  • the setting up/operation of music, show, joke, play, skill or similar equipment in amusement arcades and similar enterprises, as well as in guest or bar businesses, club, canteen or similar premises or other places open to the public.

The tax is not subject to:

  • charitable, ecclesiastical, non-profit events (non-profit-making must be proven),
  • graduation balls, provided that only students and their relatives attend the events,
  • events in which professional athletes participate alongside amateur athletes if they are recognised by the municipality as eligible for funding, as well as football matches in which licensed players participate,
  • Circus events,
  • film screenings showing films which have been recognised as 'valuable' or 'particularly valuable' by the body designated by the State Government;
  • Folk entertainments of the usual kind at fairs, fairs, shooting festivals, church festivities and similar events,
  • facilities that are already subject to the casino levy.

The tax is levied, for example, through ticket sales or as a flat rate if the event is accessible without a ticket or other id card.

  • municipal statutes

Related Links

  • § 3 Niedersächsisches Kommunalabgabengesetz

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