The relationship of the German state, and especially the legislature, to gambling has been

difficult for a long time. The state has a gambling monopoly and regulates

this monopoly through a state treaty.

Gambling in Germany

In principle, gambling in Germany is subject to the protection of minors.

Children and young people are not permitted to be present in public arcades or similar rooms that are primarily used for gaming operations.

Children and young people may only participate in games with the possibility of making a profit in public at special markets, folk festivals, fairs, rifle festivals, or similar occasions and the only condition is that the profit consists of goods of low value.

In this regard, the prohibition for young people and children does not only apply to participation in games of chance such as with a substantial profit, but also to the mere presence in corresponding casinos and gaming establishments. The exception regulation allows children and young people are allowed to play during certain events. At the same time, of course, those shops are excluded whose rooms are not primarily used for gaming operations. This also explains why children are allowed to enter snack bars and restaurants that have slot machines. However, since children and adolescents are prohibited from gambling, they are only permitted to people aged 18 and over.

There are various conditions that the applicant must meet to be satisfied. Among other things, he must provide evidence that he has a social concept from a recognized institution that explains how any harmful effects of gambling are to be prevented. As a rule, the applicants are operators of catering establishments, to which often only persons of legal age have access authorization.

Taxation of profits

First of all, winnings from gambling do not have to be taxed because they are not regular income. This means that they do not have to be stated in the tax return. However, it is an exception if the game is played professionally.

However, operators are much more responsible. On the one hand, they have to pay concession fees and give larger parts of the profits to the state, which then often forwards this money to the social sector.