Gaming machine tax
The slot machine tax or gaming machine tax is an amusement tax that can be levied by the Hessian cities and municipalities under their own jurisdiction on the basis of a corresponding statute. It is to be regarded as an expenditure tax; the player's expenditure for his gaming pleasure is taxed.
The tax debtor is the organizer (holder of gaming machines). This is either the owner or the person to whom the machine is made available for use by the owner. The tax debtor is obliged to calculate the tax themselves.
The determination of the tax rates is left exclusively to the municipalities. In the case of machines with the possibility of winning, the tax is generally calculated on the basis of the revenue generated by the machines (gross cash) or the stake (total amount of money spent by the players). In the case of gaming machines without the possibility of winnings, the number of units may be used as a basis 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
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