Germany

The Glücksspielstaatsvertrag 2021 (GlüStV 2021), in force since 1 July 2021, allows nationwide permits for sports betting, virtual slot machines and online poker, issued by the Gemeinsame Glücksspielbehörde der Länder (GGL) since 1 January 2023. Online casino table games, including live dealer, are not covered: they need a concession from an individual Land under § 22c, and only some Länder issue them.

• Applicant: a company with its seat in the EU or EEA, with an authorised receiving agent in Germany if it has no domestic seat, full disclosure of all owners above 5 per cent and any trust arrangements, reliable and expert managers, lawful origin of funds and no involvement in unlicensed gambling anywhere in the group (§ 4a).
• Financial: sufficient own funds, a viable business case after taxes, a €5 million bank guarantee (which the GGL may raise to one month’s expected turnover, up to €50 million), payment flows through a German or EU credit institution and separate German bookkeeping.
• Technical: a safe server capturing all supervisory data with real-time interfaces for the authority, connection to the LUGAS central files (deposit-limit file and activity file) and to the OASIS exclusion system, an IT security concept and an algorithm-based addiction early-detection system.
• Product rules: cross-provider deposit limit of €1,000 a month by default, €1 maximum stake per spin and a five-second minimum spin on virtual slots, no jackpots, no parallel play across providers, and sports bets only of the types the GGL has approved.

Sources (checked 20 September 2026): Glücksspielstaatsvertrag 2021 (full text, §§ 4a–4c, 6c, 22a, 22c) · GGL: legal framework · GGL: mandatory IT systems (LUGAS, OASIS)

• Permit fee (§ 9a (4) GlüStV 2021), based on approved or expected stakes: 0.2 per cent of stakes up to €40 million (minimum €100), then €80,000 plus 0.16 per cent of stakes between €40 million and €65 million, €120,000 plus 0.1 per cent up to €130 million, and €185,000 plus 0.06 per cent above €130 million. Fees for later years are reduced by 10 per cent.
• Security: an unlimited, directly enforceable bank guarantee of €5 million from an EU or EEA credit institution, which the GGL may increase up to one month’s expected turnover, capped at €50 million.
• Central systems: charges for the LUGAS central files under the GGL price list, plus the cost of the safe server and certification.
• Term: a first permit runs five years, renewals seven years (§ 4c).

Sources (checked 20 September 2026): Glücksspielstaatsvertrag 2021, § 4c and § 9a · GGL download area (LUGAS price list, application forms)

Germany taxes stakes, not gross gaming revenue. Under the Rennwett- und Lotteriegesetz the sports betting tax, the virtual slot machine tax and the online poker tax are each 5.3 per cent of the stake (the base is the stake less the tax itself). The tax arises when the stake is placed and is declared and paid monthly to the tax office by the 15th of the following month. Operators without a seat in the EU or EEA must appoint a tax representative in Germany. Because the base is turnover, the effective burden on gaming revenue is far higher than 5.3 per cent for low-margin products such as slots.

Live dealer studios and B2B suppliers. Suppliers need no GGL permit. The permit holder is responsible for the games and pays the tax. Live dealer games are online casino games under § 22c, licensed only by individual Länder, so a live studio can reach German players only through a state-concessioned operator.

Sources (checked 20 September 2026): Rennwett- und Lotteriegesetz, §§ 18, 38, 48 (gesetze-im-internet.de) · Glücksspielstaatsvertrag 2021, § 22c

• Central files: every deposit is checked against the cross-provider limit file and every session against the activity file (no parallel play, waiting time before switching provider), and OASIS is checked at registration and login.
• Safe server: supervisory data is captured on the operator’s safe server and evaluated by the GGL’s LUGAS evaluation system.
• Player protection: limits changeable at any time (increases after a seven-day cooling period), an addiction early-detection algorithm with documented interventions in the social concept, information duties and a ban on free-play offers.
• Tax: monthly stakes-tax returns and payments to the Finanzamt, with record-keeping per game.
• Advertising: restricted under § 5. The permit sets further conditions, and the GGL maintains the public whitelist of permit holders.

Sources (checked 20 September 2026): GGL: mandatory IT systems · Glücksspielstaatsvertrag 2021, §§ 5, 6c, 6h, 6i · Rennwett- und Lotteriegesetz, § 41 (monthly returns)

A German company is not required: the applicant needs a seat in the EU or EEA, so Malta- and Gibraltar-based operators hold GGL permits directly. Without a German seat the operator appoints a receiving and representation agent in Germany for the GGL and, if outside the EU/EEA, a tax representative for the Finanzamt. Operators that incorporate locally use a GmbH (€25,000 minimum capital, €12,500 paid in at formation).

• Corporate taxes: corporate income tax of 15 per cent plus the 5.5 per cent solidarity surcharge (15.825 per cent) and municipal trade tax, giving a combined burden of roughly 30 per cent depending on the municipality.
• What must be German or EU: the payment account (German or EU credit institution), separate bookkeeping for German play, and real-time supervisory access to the safe server.

Sources (checked 20 September 2026): Glücksspielstaatsvertrag 2021, § 4a (seat, agent, bookkeeping) · PwC Worldwide Tax Summaries: corporate income tax rates

• 1 July 2021 — GlüStV 2021 legalised virtual slots and online poker nationwide with the €1,000 deposit limit, €1 stake limit and central files.
• 1 January 2023 — The GGL became the single permit and supervisory authority for online gambling and took over LUGAS.