Tax lotteries, lotteries and sports betting

You want to carry out public lotteries, lotteries or sports betting? Then please refer to the information below.

The race betting tax applies to bets made on horse races on a totalizer or with a bookmaker.

The lottery tax applies to public lotteries and lotteries organised in Germany.

Bets on the occasion of sporting events (sports betting) are subject to a tax if they are made domestically or if a domestic player participates in them.

Taxes are levied by the countries that are also entitled to the revenue. The game winnings are not subject to income tax.

Forms for the notification of

  • Lottery tax
  • Race betting tax
  • Sports betting tax

can be found on the following page:

Related Links

  • Forms at the State Office for Taxes

Hints

Procedure:

Download the officially required registration form from the Internet and fill it in completely. If you want to apply for a tax exemption, you can also briefly and conclusively explain the intended use on the back of the form.

The fully completed form must be submitted to the authority in good time before the start of the lottery or draw.

If a tax exemption is not considered, the lottery tax will be levied by means of a tax assessment.

Related Links

  • Racing Betting and Lottery Act (RennwLottG)

The Koblenz tax office determines the tax by means of a written tax assessment against the entrepreneur of the totaliser or those who organize lotteries, lotteries or sports betting. In the case of horse bets, the basis for taxation is the amounts wagered on the totaliser and the stakes made by the bettors or gamblers with the bookmaker, in the case of sports bets, the nominal value of the betting slips or the stake and, in the case of lotteries, the scheduled price of all lots. The lottery tax is 20% of the scheduled price (face value) of all tickets or the betting slip, in the case of the racing betting tax and the tax on sports betting, the tax rate is set at 5% of the taxable amount. In the case of foreign lots and tickets - they are also taxed when they are brought into Germany - the tax is 0.25 euros for one euro each from the scheduled price.

The tax must be registered by the totaliser company or bookmaker with the tax office.

Lotteries and lotteries in which the total price of the tickets exceeds 164 euros must always be registered with the Koblenz tax office. The registration can be omitted if the organizer has already been issued a lottery tax exemption notice on the basis of a copy of the approval notice available to the tax office.

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FM

Last update or date of publication
10.03.2020