Racing Betting and Lottery Act
| Basic data | |
|---|---|
| Title: | Racing Betting and Lottery Act |
| Abbreviation: | RennwLottG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 611-14 |
| Issued on: | April 8, 1922 ( RGBl. I pp. 335, 393) |
| Entry into force on: | May 4, 1922 |
| Last change by: |
Art. 29 G of December 12, 2019 ( Federal Law Gazette I p. 2451, 2487 ) |
| Effective date of the last change: |
To be announced (Art. 39 G of December 12, 2019) |
| GESTA : | D043 |
| Please note the note on the applicable legal version. | |
The Rennwett- und Lotteriegesetz (RennwLottG, RWLG) is a German tax law on the taxation of betting stakes in horse racing , sports betting and lotteries . The total volume in 2017 was 1.837 billion euros.
Tax type
The RennwLottG tax (also known as totalizator tax) is an indirect tax regulated by federal law . The administration is the responsibility of the federal states, which are also entitled to the income. A distinction must be made between this and the charitable taxes for sporting, cultural, social and monument preservation purposes, which the lottery operators are legally obliged to pay in addition to taxes .
Tax object
Racing betting
The racing betting tax is based on bets placed on the occasion of horse races at a totalizator or with a bookmaker .
- The operator of the totaliser has to pay a tax of 5% of the amounts bet on the totaliser.
- A tax of 5% of the stake is payable on bets placed with a bookmaker.
Sports betting tax
Sports betting from domestic and foreign providers that are organized in Germany or where the player is resident in Germany are subject to sports betting tax according to Section 17 of the Act. The income goes to the federal states . All sports bets made in Germany are taxed at 5% of the stake. Taxation also applies to sports betting that is concluded over the Internet .
The tax for the state ODDSET bets was thus reduced from 16.66% to 5%. Five percent is also charged for horse betting. Sports and racing betting providers have very different taxation models. Some providers deduct the 5% directly from the bet, others only tax the gross profit. A few exceptions from betting providers do not pass the 5% betting tax on to customers. Since the introduction of the sports betting tax on July 1, 2012 (new Section 17 (2) of the Racing Betting and Lottery Act), the federal states have received their income, initially limited to 2019 (new Section 24 of the Racing Betting and Lottery Act). In the period from July 1, 2012 to December 31, 2012, 84.10 641 million euros were collected from sports betting tax nationwide, in 2013 the income amounted to 188.70 million euros and in 2014 225.68 million euros. Overall, the tax revenue from its introduction to the end of the 1st quarter of 2015 amounted to 554 million euros nationwide.
Lottery wagers
The lottery tax is subject to public lotteries and draws held in Germany . In addition to the state class lottery , it primarily records the number lottery and, in principle, the football pool. Foreign tickets and match cards are also subject to the tax if they are brought into Germany.
- In the case of domestic public lotteries and draws, the tax is 20% of the scheduled price (nominal value) of all tickets or the betting slip, excluding tax.
- In the case of foreign tickets and game deposits, the tax is EUR 0.25 for each EUR one of the scheduled price; a started euro is calculated like a whole.
Tax debtor
All events that are subject to racing tax or lottery tax must be registered with the responsible tax office . In the case of lotteries and draws, and in the case of sports betting, the tax payer is the organizer or, in the case of foreign tickets, the person who brought the tickets to Germany.
Tax due
The tax on racing bets must be paid within one week after the end of every half calendar month, unless a billing process through the use and cancellation of stamps is permitted for recurring events.
The tax for lotteries and draws is to be paid by the organizer before the sale of tickets begins. Sports betting tax is due on the 15th day after the registration period ends.
Historical development
The racing betting and lottery tax is one of the oldest types of tax still in use in Germany.
As early as the 15th century, lotteries were held in the form of drawing lots for valuables such as silver devices to finance public tasks in emergencies. In the 18th century, the class lottery adopted from Italy via Vienna in 1751 and Berlin in 1763 found access to Germany as a number lottery . The sovereign princes made financial use of the game of chance either on the basis of its own implementation as a lottery shelf or by assigning excise duties to the stakes .
Through the law that came into force on October 1, 1881 , regarding the collection of imperial stamp duties (Reichsstempelgesetz - RStempelG) of July 1, 1881 ( RGBl. P. 185), the uniform imperial document tax was created in the form of the official stamping of lottery tickets. From 1891 the betting slips for horse races were recorded in the same way.
The racing betting and lottery law was passed in its current form in 1922 and has only been changed and adapted slightly since then. Among other things, taxation was extended to football betting after the Second World War . The German Bundestag has the end of June 2012, the law on the taxation of sports betting ( BGBl. Adopted I S. 1424) and first amended the law to a greater extent.
See also
literature
- Jörg Ennuschat: Racing betting and lottery law . In: Johannes Dietlein , Manfred Hecker, Markus Ruttig: Gambling law. State Treaty on Gambling, § 284 StGB, §§ 33c ff. GewO, SpielVO, RennwLottG. Comment . CH Beck, Munich 2008, ISBN 978-3-406-58093-2 , pp. 381-393.
- Heinz Kussmaul, Karina Hilmer, Joachim Kerth: The Effects of the Law to Curb Abusive Tax Structures and the BVerfG decision of March 28, 2006 on the tax treatment of games of chance and implications for the future - III. The need for reform of the racing betting and lottery law . In: The company . 59th vol. 2, 2006, pp. 1340-1343.
Web links
Individual evidence
- ↑ BMF: Tax revenue by tax group 2014-2017
- ↑ Reuters: Comprehensive taxation of sports betting in future.
- ↑ focus.de: Tax privilege for horse betting decided.
- ↑ Federal Ministry of Finance, Treasury tax revenue by type of tax and regional authorities for 2012 .
- ↑ Federal Ministry of Finance, Cash tax revenue by type of tax and regional authorities for 2013
- ↑ Federal Ministry of Finance, Treasury tax revenue by tax type and regional authorities for 2014 .
- ↑ s. 4.-6, plus the Federal Ministry of Finance, cash tax revenue by type of tax and local authority for 2015
