Amusement tax

• Public operation of gambling machines (Spielautomaten) of all kinds Anyone who installs gambling machines and/or who makes rooms or land available for a fee, in or on which gambling machines are installed, must notify the Finanzamt (tax office) responsible for the Vergnügungsteuer (amusement tax) in writing of the initial installation and final removal of gambling machines. • Deadline for notifying the initial installation or final removal: within one week • Deadline for registering for the Vergnügungsteuer (amusement tax): for each calendar month, by the 10th day after the end of the calendar month • For online applications: registration/sign-up with the "Elster" portal

• Notification of the initial commencement of business activity Possible online or in writing by post • Vergnügungsteueranmeldung (amusement tax registration) Possible online or in writing by post

• Notification of first-time commencement of activity as an operator of gaming machines (Aufsteller von Spielautomaten) www.berlin.de/sen/finanzen/steuern/downloads/vergnuegungsteu • Amusement tax registration (Vergnügungsteueranmeldung) www.berlin.de/sen/finanzen/steuern/downloads/vergnuegungsteu • Further forms www.berlin.de/sen/finanzen/steuern/downloads/artikel.9802.ph

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• Vergnügungsteuergesetz (VgStG, Amusement Tax Act) <https://gesetze.berlin.de/jportal/?quelle=jlink&query=VergnStG+BE&psml=bsbeprod.psml&max=true&aiz=true>

• FAQ on Amusement Tax (Vergnügungsteuer) (Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Information sheet on Amusement Tax in Berlin (Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/downloads/vergnuegungsteu

The Finanzamt Wedding (Wedding tax office) has central responsibility for all of Berlin.