Sports egg
The Sports penny of the DFB and other sports federations was a surcharge on the price of tickets sold, which at the DFB Sozialwerk ge donates was. Although the name suggests an amount of 0.10 DM, the surcharge actually resulted from the rounding amount to the next full DM amount. In Germany, the DFB abolished the sports penny in the mid-1990s, but other associations such as the Sportbund Rheinhessen continue to levy it.
In Vienna, the sports penny was levied in the same way as the entertainment tax if the event had a sporty or predominantly sporty character. This is usually 10% of the entrance fee (excluding sales tax ), but in exceptional cases it can be reduced to 5%. It is defined in the Sports Groschengesetz 1983 as amended by LGBl 1990/73. With effect from January 1, 2002, the expression "Sportgroschen" was replaced by the expression "Sportförderungsbeitrag" and the title of the law was changed from "Sportgroschengesetz für Wien 1983" to "Wiener Sportförderungsbeitragsgesetz".