Taxable base for gambling slots

In the case of slot machines with the possibility of winning, a balance (1) and a balance (2) are shown on the readout strips.
a balance (2). The balances are determined according to the following scheme:

Insertion
– Eject
= balance (1)
– Increase in disbursement stock or
+ Decrease of the disbursement stock
+ refills
– Withdrawals
– Shortfalls
= electronically counted cash
+ withdrawals
– refills
= Balance (2)

The balance (2) is therefore the balance (1) adjusted for the change in the disbursement stock as well as the
and the shortfall (1). The tax base for sales tax purposes is the
balance (1) is to be used as the tax base.

Source: bundesfinanzministerium.de

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