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Pay tax for gaming equipment

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As an operator of gaming machines (gaming machines or amusement machines) you must pay taxes.

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Use Online-Service

ELSTER (electronic tax return)

Detailed description

If you have installed and operate gaming equipment, you must pay gaming tax.
Your registration acts as an unlimited tax assessment.
If a change in the number of gaming machines or a change in the tax rate results in a different tax to be paid, you must submit a new declaration and pay that amount of tax. If you have installed gaming machines, this will usually be the case.

 

Information

Prerequisites

You are the person who installed the gaming equipment 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

approved for various uses according to its design, such as multifunctional devices which are demonstrably and exclusively intended for purposes other than play, entertainment or pleasure.

Documents required

no

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.

Deadlines

The tax arises at the end of each calendar month.


You must submit your registration no later than ten days after the end of each calendar month in which the gaming device was installed.


Pay the tax for a calendar month no later than the tenth day of the following calendar month.

Procedure

  • You calculated the gaming tax yourself.
  • As the operator of the gaming device, you must register the tax you have calculated yourself on an officially prescribed form (“Registration in accordance with Section 8 HmbSpVStG”).
  • You pay the self-calculated gaming tax.
  • When making the payment, please indicate the tax number, the type of tax and the period for which the tax is being paid.
  • They report to the responsible authority if there are any relevant changes to the gaming tax.

Processing time

no

Fees

no

Legal remedies


  • Objection

Legal basis

§ 6 Hamburg Gaming Tax Act (HmbSpVStG)

https://www.landesrecht-hamburg.de/bsha/document/jlr-SpVStGHApP6




§ 8 Hamburg Gaming Tax Act (HmbSpVStG)

https://www.landesrecht-hamburg.de/bsha/document/jlr-SpVStGHApP8

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Keywords: Game equipment control Taxation of gambling halls Gambling Gambling tax Slot machine Entertainment games with the possibility of winning Entertainment tax Gaming tax

Last updated: 09.10.2024