Register taxes on racing bets, public lotteries and games, as well as sports betting Unfortunately this specification of service has not yet been completely translated.

If you wish to organise race bets, public lotteries and games or sports betting and this has been approved by the competent authority, you are obliged to declare and pay the resulting tax to the competent tax office.

If you operate a totalizer or work as a bookmaker, or host public lotteries and competitions or sports betting, you must declare and pay the race betting, lottery or sports betting tax. The race betting tax is subject to bets placed on the occasion of horse races on a totalizer or at a bookmaker. Of the bets placed, a tax of 5% of the bet must be paid. The lottery tax is subject to domestically held public lotteries and competitions. For domestic public lotteries and games, the tax is 16 2/3% of the gross price of all lots.

Exempted from taxation are

  1. (a) where identity cards are not issued or (b) where the total price of the lots of a match does not exceed the value of EUR 650, unless the organiser is a trader or travel trader within the meaning of commercial law or that the winnings consist in whole or in part in cash;
  2. Lotteries and lotteries approved by the competent authorities in which the total prize of the lottery or lottery lottery tickets (a) in the case of lotteries and competitions for non-profit, charitable or ecclesiastical purposes, does not exceed the value of EUR 240 in all other cases.

The tax liability arises in the case of lotteries and games with the authorisation, but at the latest at the time when the authorisation should have been obtained. Sports bets by domestic and foreign providers, which are held in Germany or where the player is domiciled in Germany, are subject to the sports betting tax. All sports bets made in Germany are taxed at 5% of the bet. Taxation also takes place in the case of sports bets that are made via the Internet. The tax liability arises in the case of sports bets when the bet has become binding. As a sports betting organiser, you may, if you are not domiciled or domiciled in the EU or a Contracting State of the EEA, designate a tax representative in Germany. The tax officer may be a party of business with in Germany, whose tax reliability is not subject to any concerns and who, to the extent that he is obliged to do so under the Commercial Code or the Tax Code, regularly keeps commercial books and prepares annual accounts in good time. The tax officer shall fulfil your obligations as a foreign-based organiser as his own under this Act. He has the same rights and duties as you. The tax officer owes the tax on sports betting alongside the organiser.

You can find out which documents are required at the responsible tax office.

  • Written form required: Yes
  • Personal appearance required: No

Preconditions

The public lottery, the play-off and the organisation of racing bets require a permit.

Related Links

  • Section 10 Race Betting and Lottery Act (RennwLottG)
  • Section 11 Race Betting and Lottery Act (RennwLottG)
  • Section 17 Race Betting and Lottery Act (RennwLottG)
  • Implementing provisions of the Race Betting and Lottery Act (RennwLottGABest)

If you operate a totalizer, your tax liability will arise with the conclusion of acceptance of bet bets. If you are a bookmaker, your tax liability will arise when the bet has become binding, but at the latest with the decision of the race to which the bet relates. For lotteries and games, you register the tax and pay it before you start selling. If you place sports bets, your tax liability will be incurred when the bet has become binding. You register the tax with the competent tax office. There you will receive the necessary forms. Your tax declaration may be the tax proof. In this case, no separate communication will be issued by the tax office, only in case of deviations from your tax declaration.

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Last update or date of publication
03.05.2021