responsibility finder
Schleswig-Holstein

The machine tax or gaming machine tax is an amusement tax that can be levied by the municipalities under their own jurisdiction on the basis of a corresponding statute. It is to be regarded as an expenditure tax. The tax is levied on the expenditure incurred by the player for their gaming pleasure. The person liable for the tax is the operator of the gaming machine. This is either the owner or the person to whom the machine is made available for use by the owner. The tax debtor is obliged to calculate the tax themselves.

The determination of the tax rates is left exclusively to the municipalities. In the case of machines with the possibility of winning, the tax is generally calculated on the basis of the machine's takings (gross cash). In the case of gaming machines without the possibility of winnings, the number of units may be used as a basis if the machines do not have tamper-proof counters.