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

Municipalities, offices or cities may levy a vending machine tax on their territory.

The at-hand tax or gaming apparatus tax is an entertainment tax which can be levied by the municipalities under their own jurisdiction on the basis of a corresponding statute. It must be regarded as an expense tax. The player's effort for his or her gaming pleasure is taxed. The tax debtor is the holder of gaming equipment. This is either the owner or the one to whom the apparatus is left for use by the owner. The person liable for payment is obliged to calculate the tax himself.

The setting of tax rates is left exclusively to the municipalities. The calculation of the tax is usually based on the result of the recording of the apparatus (gross cash). In the case of slot machines without the possibility of winning, the quantity scale can be used if the apparatuses do not have tamper-proof counters.

The necessary forms/forms are available from the competent authority.

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