Tax lotteries, games and sports betting Unfortunately this specification of service has not yet been completely translated.
The race betting tax is subject to bets placed on the occasion of horse races on a totalizer or at a bookmaker. The lottery tax is subject to domestically held public lotteries and competitions. Bets on the occasion of sporting events (sports betting) are subject to a tax if they are held domestically or if a domestic player participates in them. Taxes are levied by the countries which are also entitled to revenue. The game wins are not subject to income tax.
Forms for the registration of Lottery tax Race betting tax Sports betting tax can be found on the following page:
Procedure: Download and complete the officially required registration form from the Internet. If you wish to apply for an exemption, you can also briefly and conclusively explain the intended use on the back of the form. The completed form must be submitted to the authority in good time before the start of the lottery or play-off. If a tax exemption is not considered, the lottery tax will be levied by way of a tax notice.
The Koblenz Tax Office fixes the tax by written tax notice against the entrepreneur of the totalizer or those who organise lotteries, games or sports betting. The basis of taxation for horse bets are the amounts wagered on the totalizer and the bets placed by the bettors or the end of the game with the bookmaker, in the case of sports bets the face value of the bet slips or the stake of the game and, in the case of lotteries, the scheduled price of all lots. The lottery tax is 20% of the scheduled price (nominal value) of all tickets or bet slips, while the tax on sports betting is set at 5% of the tax able to pay. In the case of foreign lots and game cards - they are also taxed when they are brought in domestically - the tax is 0.25 euros for one euro each from the scheduled price. The tax must be declared by the totalizer company or bookmaker to the tax office. Lotteries and games in which the total price of the lots exceeds 164 euros must in principle be registered with the Koblenz Tax Office. The registration may be waived if the organiser has already been granted a lottery tax exemption notice on the basis of a copy of the approval notice available to the tax office.
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