Ordinance to simplify the collection of taxes on lottery taxes
| Basic data | |
|---|---|
| Title: | Ordinance to simplify the collection of taxes on lottery taxes |
| Abbreviation: | LottStVereinfV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Section 14 Paragraph 1 No. 1 RAO |
| Legal matter: | Tax procedural law |
| References : | 611-14-4 |
| Issued on: | March 1, 1961 ( BGBl. I p. 138 ) |
| Entry into force on: | March 5, 1961 |
| Last change by: |
Art. 25 G of December 20, 2001 ( Federal Law Gazette I p. 3794, 3816 ) |
| Effective date of the last change: |
January 1, 2002 (Art. 39 Paragraph 6 G of December 20, 2001) |
| Please note the note on the applicable legal version. | |
The Ordinance to Simplify Tax Collection for Lottery Taxes (LottStVereinfV) is a relevant supplement to the provisions of the Racing Betting and Lottery Act for the taxation procedure.
The lottery tax for public lotteries , draws and oddset bets held in Germany , which are not racing bets , is 20 percent of the scheduled price ( nominal value ) of all tickets or the betting slip, excluding tax , in accordance with Section 17 Clause 3 of the Racing Betting and Lottery Act . However, § 1 of the LottStVereinfV stipulates that the lottery tax should not be set if the tax to be set for the individual lottery or draw does not exceed the amount of five euros .
Web links
Text of the regulation simplifying the collection of taxes on lottery taxes
