Vending machine tax

Municipalities, offices or cities can levy a vending machine tax for their territory.

The slot machine tax or gaming apparatus tax is an entertainment tax, which can be levied by the municipalities in their own responsibility on the basis of a corresponding statute. It is to be regarded as an expense tax. The expenses of the player for his gaming pleasure are taxed. The person liable for payment of tax is the owner of gaming machines. This is either the owner or the one to whom the apparatus is left by the owner for use. The person liable for payment of the tax is obliged to calculate the tax himself.

The determination of the tax rates is left exclusively to the municipalities. The assessment of the tax is usually based on the import result of the apparatus (gross cash) in the case of apparatuses with the possibility of winning. In the case of slot machines without the possibility of winning, the quantity scale can be used as a basis if the devices do not have tamper-proof counters.

The necessary forms/forms can be obtained from the competent authority.

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