Slot machine tax

The slot machine tax is an amusement tax that can be levied by the municipalities in their own jurisdiction on the basis of a corresponding statute. It is to be regarded as a tax on expenditure. The tax is levied on the expenditure incurred by the player for his gaming pleasure. The person liable for the tax is the owner of the gaming machines. This is either the owner or the person to whom the machine is made available for use by the owner. The person liable for the tax is obliged to calculate the tax himself.

The determination of the tax rates is left exclusively to the municipalities. In the case of slot machines with the possibility of winning, the tax is usually calculated on the basis of the revenue generated by the machine. In the case of slot machines without the possibility of winning, the number of units can be used as a basis if the machines do not have tamper-proof counters.

To the relevant municipal or city administration (tax office).

The tax rate varies from place to place.

Municipal statute

The text was automatically translated based on the German content.

Thuringian Ministry of the Interior and Local Affairs

28.12.2022