As a result of the amendments to the Racing Bets and Lotteries Act and the introduction of the special taxes, revenue from virtual slots and online poker not only is legal, but also is exempt from VAT. Based on a reference in the German VAT Act (section 4(9)(b)), revenue that falls under the Racing Bets and Lotteries Act, including revenue from virtual slots and online poker, is covered by the VAT exemption. It should be noted that revenue from physical gaming machines in commercial arcades or public casinos still is subject to VAT.
Source: Deloitte
Latest Posts in "Germany"
- Germany Allows VAT Deduction on Consulting Services for Contract Claim Enforcement
- Tax Consultancy Reform: New Rules for Freight Forwarders and Customs Representatives
- Germany’s E-Invoice Deadline: Preparing for January 2027
- Germany Proposes Optional VAT Grouping to Improve Certainty and Reduce Unintended Arrangements
- Germany Approves 2026 Tax Bill Introducing VAT Consolidation Option from 2030
