Taxing Horse Racing, The Lottery, And Betting In Germany

German law defines the distinctive criteria of “games of chance” by case laws, doctrines and interstate agreements. Horse racing and lotteries fall within the framework of games of chance, and are thus taxed. Apart from taxes, levies are also charged for granting licenses to gaming operators.

The following questions have been addressed in this article:

What is the meaning of “game of chance” in German law, and why is it important in terms of taxation?
How are horse racing and lotteries taxed in Germany?
How are license levies (“Konzessionsabgaben”) charged on lotteries and betting in Germany?


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