Prerequisites
You are the installer of the gaming device (gaming machine or amusement gaming machine) or the owner of the installation location.
It is a toy
- with the possibility of winning money or goods or
- where the success of the game does not consist in winning money or goods, in particular:
- Point game devices such as touch screen devices, fun games,
- Screen game devices, TV complete devices such as video games, simulators,
- Pinball or
- multifunctional devices, in particular computers, infotainment terminals, sports information terminals, Internet access.
The gaming device does not belong to any of the following categories:
- is subject to casino tax,
- is intended for use by small children,
- is intended for installation at folk or shooting festivals, fairs or similar, time-limited special events, which require a permit, or
- by its design, it is permitted for various uses, such as multifunctional devices which are demonstrably and exclusively intended for purposes other than play, entertainment or pleasure.
Documents required
- Notification form “Notification according to Section 6 HmbSpVStG”
- Registration form “Registration of gaming tax according to § 8 HmbSpVStG”
Please note
As the owner of the gaming device, you are obliged to pay tax. You are the owner if the gaming device is installed on your account (installer).
You are liable for paying the tax if you are the owner of the location where the gaming device is installed or if you have a share in the income or profits from operating the gaming device. You are also liable for paying the tax if you receive a fee for installing it.
For gaming machines with the possibility of winning (gaming machines), the gaming entertainment tax is 5% of the stake.
A stake is everything that the player spends from his own resources on his gaming pleasure. A stake can also be made from previously won money, from card credits or by paying entry fees, etc., if this enables the gaming pleasure.
For gaming machines without the possibility of winning (amusement gaming machines) in arcades and similar businesses, the tax is EUR 80.00 per gaming machine and calendar month.
For gaming machines without the possibility of winning (entertainment gaming machines) at other locations, the tax is EUR 50.00 per gaming machine and calendar month.
In order to ensure uniform and complete taxation, the officials of the competent authority may enter the business premises and business premises of operators or owners without prior notice during business and working hours in order to examine facts that may be relevant for taxation. On request, records, books, business papers and other documents must be presented to them, information must be provided and the necessary operations must be carried out on the gaming machines in order to enable the necessary findings to be made.
Deadlines
Please report within one week at the latest when you have installed a piece of playground equipment for the first time.
Please report within one week at the latest if you have permanently removed a piece of gaming equipment.
The tax liability begins on the day on which the gaming device was installed.
The tax liability ends on the day on which the gaming device is finally removed.
If you provide late notification of the final removal of a gaming device, the day on which the notification is received will be considered the date of termination.
If the tax liability begins or ends during a calendar month, this calendar month is included in the calculation.
Submit a tax return (using an officially prescribed form) in which you calculate the tax yourself to the responsible authority by the tenth day of the calendar month following the notification (installation or removal of gaming equipment).
Pay the gaming tax you have calculated and payable by the tenth day of the calendar month following the notification (installation or removal of gaming equipment).
