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  • Steuern und Abgaben 



    		

			

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							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
The Free Hanseatic City of Bremen levies amusement tax on the operation of gaming and amusement machines with and without the possibility of winning, as well as devices similar in nature and music machines in accordance with § 1 No. 1 Amusement Tax Act (VergnStG) of 14 December 1990.

								    

									    Requirements
  • The tax amounts to
  • for gaming and entertainment devices with the possibility of winning and similar devices that have a tamper-proof counter, 20 per cent of the revenue (so-called balance 2, § 3 paragraph 1 VergnStG),
  • for gaming and amusement devices with the possibility of winning, as well as similar devices that do not have a tamper-proof counter, 400 euros in arcades (§ 3 paragraph 2 No. 1 VergnStG) and 100 euros at other locations (§ 3 paragraph 2 No. 2 VergnStG).
  • for gaming and entertainment devices without the possibility of winning, as well as devices similar in nature, which are set up in gaming halls or similar enterprises, 60 euros (§ 3 paragraph 3 No. 1a VergnStG) and at other places of installation 20 euros (§ 3 paragraph 3 No. 1b VergnStG).
  • for devices with violence against people or glorification of war, etc., regardless of the place of installation, 307 euros (§ 3 paragraph 3 No. 1c VergnStG) and for music machines, regardless of the place of installation, 15 euros (§ 3 paragraph 3 No. 2 VergnStG).