Municipal excise tax on certain forms of entertainment—such as slot machines, arcades, or dance events. Registration and payment are handled through the municipal tax office.
Damit wir File and Pay Entertainment Tax mit der zuständigen Behörde, Unterlagen und Fristen für Ihren Wohnort anzeigen können.
Oder Großstadt wählen:
Sie werden zur geführten Suche weitergeleitet – mit Kontaktdaten, Termin und nächsten Schritten für File and Pay Entertainment Tax.
Quick answer
Documents you need
List of Play Equipment / Events · Business Registration
Responsible authority
The authority of your main residence
How to do it
Apply directly online
Costs
Kostenlos über ELSTER
Review the bylaws
Determine the tax rates and scope of taxation under the municipal entertainment tax ordinance.
Submit Registration
Register playground equipment and events with the tax office.
Pay taxes
Monthly or quarterly tax filing and payment.
The authority of your main place of residence is responsible.Find authority →
Who is eligible?
Operators of gaming machines, arcades, betting shops, or organizers of taxable entertainment events. Tax liability is determined by the respective municipal ordinance.
Income limit
Processing time
Nationwide: approx. approx. 3 weeks
Success rate
approx. 97.0 % (estimate)
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.
It is set at the local level—often as a percentage of the bet or as a flat fee per machine.
The respective city or municipality, as specified in its bylaws.