Europe
Germany
Gemeinsame Glücksspielbehörde der Länder (GGL) - Joint Gambling Authority of the German States
Regulations & Licensing
Casino
RegulatedOnline Casino
MixedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Glücksspielstaatsvertrag 2021 (GlüStV 2021 - Interstate Treaty on Gambling)
- Rennwett- und Lotteriegesetz (Race Betting and Lotteries Act, amended 2021)
- State Casino Acts and Gaming Ordinances (Spielbankgesetze der Länder)
Online Gambling
Allowed
- Virtual slot machines
- Online poker
- Sports betting
- Horse race betting
- State-run online lottery
Prohibited
- Online casino table games without a state-issued licence
- Unlicensed offshore operators
Taxation
Stake tax on virtual slots, online poker, sports & horse betting5.3% of turnover
Corporate income tax15.825%
License validity: 5 years, renewable for further 7-year terms (GGL licences)
Land-Based Gambling
Allowed
- Land-based casinos (Spielbanken)
- Retail sports betting shops
- Slot machine arcades (Spielhallen)
- State lottery outlets
- Bingo halls
Prohibited
- Unlicensed gambling establishments
Taxation
Casino levy (Spielbankabgabe)Varies by state, typically 20-80% of GGR
Corporate income tax15.825%
License validity: Approx. 10 years, extendable for a further 5 years (state Casino Acts)
Regulation data is editorial and for information only — not legal advice.
