As a result of the amendments to the Racing Bets and Lotteries Act and the introduction of the special taxes, revenue from virtual slots and online poker not only is legal, but also is exempt from VAT. Based on a reference in the German VAT Act (section 4(9)(b)), revenue that falls under the Racing Bets and Lotteries Act, including revenue from virtual slots and online poker, is covered by the VAT exemption. It should be noted that revenue from physical gaming machines in commercial arcades or public casinos still is subject to VAT.
Source: Deloitte
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