Casino tax
The casino tax is a tax that has to be paid by the operators of public casinos in the Federal Republic of Germany . The amount of the tax is based on the difference between the stakes and winnings of the players, the gross gaming revenue . It is approximately 80 percent of gross gaming revenues.
The casino tax is a very old tax that was levied in various forms in many German cities as early as the Middle Ages . In Germany, the revenue from the casino tax is due to the federal states. It amounted to € 418 million in 2007. The legal basis for the casino tax are the casino laws of the federal states and the ordinance on public casinos of July 27, 1938.
Gross gaming revenue
The gross gaming revenues (BSE) of a casino represent the difference between the stakes and the winnings. The BSE is the central sales figure of a casino. The determination of the casino tax is thus carried out in a different way than with the usual corporate taxation. The levy is therefore not linked to the annual result, the net principle is not observed. This is a fundamental difference and requires special cost discipline from society because all expenses must be covered after the tax has been paid. Since the casino taxes are sometimes half of the gross gaming revenues, the burden on state-licensed casinos can be higher than that of normal corporate taxation.
Trivia
Gambling winnings are not taxable for the player, as they cannot be assigned to any type of income , in particular not § 22 No. 3 sentence 1 EStG . Accordingly, losses are also not to be claimed for tax purposes.
literature
- Wolfram Scheffler: Taxation of Companies: Income, Property and Transfer Taxes, 2009, ISBN 9783811496064 , pp. 337 ff, partial digitization .
