Gaming machine tax
The gaming machine tax is an entertainment tax that can be levied by cities and municipalities in Hesse under their own authority, based on a corresponding ordinance. It is considered an expenditure tax; the tax is levied on the player’s expenditure for the enjoyment of the game.
The taxpayer is the operator (owner of the gaming machines). This is either the owner or the person to whom the owner has granted the right to use the machine. The taxpayer is required to calculate the tax themselves.
The setting of tax rates is left exclusively to the municipalities. For machines offering the possibility of a win, the tax is generally assessed based on the machine’s gross revenue (gross cash) or the total wagers (sum of the amounts of money spent by players). For slot machines that do not offer the possibility of winning, the number-of-units basis may be used if the machines do not have tamper-proof counters.
The gaming machine tax must be calculated separately for each location.
The basis for calculating the gaming machine tax is the total amount spent by players, i.e. the income or assets they invest in order to enjoy the gaming experience. This also includes the winnings invested, i.e. the sum of the amounts that players invest. These amounts are noted on the counter printout in the "REVENUE (EURO)" section of the control module (SPIELV).
The tax is 7.5% of the stake.
If, in the case of devices that do not allow winnings, no exact details of the stakes can be provided due to the lack of a tamper-proof counter, the tax is set at a flat rate. In this case, the tax for each device is €75.00 per month.
For devices that show sexual acts or violence against people or animals or glorify or trivialize war, a tax of € 1,000.00 per month or part thereof and device is due.
For devices without a valid type approval, the tax is €5,000.00 per device per month.
Deadlines
Payment methods
Legal basis
Responsible body
Links and downloads
Organizational units
Gaming machine tax
Address
65189 Wiesbaden
Postal address
65029 Wiesbaden
Arrival
Notes on public transport
Public transportation: bus stop Hasengartenstraße, bus line 27.
Telephone
- +49 611 312100
- +49 611 316939
Information on accessibility
- Barrier-free access is available
- The WC is barrier-free