Germany

Gemeinsame Glücksspielbehörde der Länder (GGL) ↗Regulatedsince 2021verified 2026-08

The Third Interstate Treaty on Gambling (Glücksspielstaatsvertrag 2021, or GlüStV 2021) took effect on 1 July 2021 and, for the first time, allowed nationwide licensing of online sports betting, virtual slot machines and online poker. Since 1 January 2023 these verticals have been licensed and supervised centrally by the Gemeinsame Glücksspielbehörde der Länder (GGL), based in Halle (Saale). Online casino table games such as roulette, blackjack and baccarat are not part of the central regime and remain regulated by the individual federal states (Länder), several of which restrict or monopolise them. A distinctive and frequently misunderstood feature is that virtual slots, online poker and sports betting are taxed on player stakes/turnover rather than on gross gaming revenue.

Tax

Turnover / stakes (NOT GGR)

5.3% of stakes on virtual slots, online poker and sports betting

Uniform 5.3% stake (turnover) tax since 1 July 2021 under the Race Betting and Lottery Act (Rennwett- und Lotteriegesetz, RennwLottG); raised from the previous 5% sports-betting stake tax. Basis of assessment is the stake less the tax itself. Because it is levied on turnover rather than GGR, the effective burden on operator margin is far higher than a headline revenue rate. Online casino table games are taxed separately under state rules.

Key facts

Licence term5 years (fixed term for online licences)

Regime since2021

Key-person licencesNo separate personal licence, but applicants must prove reliability, expertise and financial capacity; managing directors and beneficial owners undergo suitability/probity checks and the operator must maintain an EU establishment.

Central regulatorGGL (Gemeinsame Glücksspielbehörde der Länder), Halle (Saale)Fully operational for licensing since 1 January 2023

Central verticalsOnline sports betting, virtual slots, online pokerLicensed nationwide by GGL

State-level verticalsOnline casino table games (roulette, blackjack, baccarat)Regulated by the individual Länder; availability varies by state

Player protectionEUR 1,000 cross-operator monthly deposit limit; OASIS national self-exclusion registerPlus EUR 1 stake cap and 5-second minimum spin for virtual slots

Licence types

Online sports betting licence (GGL)Virtual slot machine licence (GGL)Online poker licence (GGL)Online casino table-games licences (issued at the Land/state level)Land-based and lottery licences (state level)

Fees

Security depositMinimum EUR 5 million (can be increased, up to ~EUR 50m)Financial guarantee required of licensees

Ongoing supervisory feeAnnual fee scaled by turnover (roughly 0.06%–0.2%)Charged by the GGL

Licence / application feesAdministratively calculated case-by-case (consultants commonly cite around EUR 185,000 for setup)Not a single published flat fee; treat the exact figure as indicative (medium confidence)

Change-watch

2025-2026

GGL intensified enforcement against unlicensed operators (IP and payment blocking); ongoing industry and political debate over the 5.3% turnover tax and strict deposit/stake limits pushing players toward the illegal market, alongside a scheduled evaluation of the GlüStV 2021 regime.

Sources

GGL — Gemeinsame Glücksspielbehörde der Länder (English)gluecksspiel-behoerde.de

Lexology — Germany's State Treaty on Gambling 2021 (5.3% stake tax, RennwLottG)lexology.com

GamingInGermany / ISA-GUIDE — 5.3% turnover tax on online poker and virtual slotsisa-guide.de

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Gemeinsame Glücksspielbehörde der Länder) before relying on it.

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