German Casino and Card Room Gaming

Casino gaming in Germany is regulated on the state level by a gaming board. Each state determines the tax rates for casinos in its jurisdiction and may create a local monopoly or choose to have a competitive market.

Formally, casino concessions are granted and supervised by the individual Länder (often via state ministries of the interior or finance); the Federal Government does not license casinos directly, though federal tax rules apply on corporate income and withholding.

In July 2007, the Ministry of Financial Affairs briefly considered an amendment to the 2006 law that boosted the amusement with prizes (AWP) market by removing competition from amusement "Fun Games" machines. The casino industry lobbied to get rid of the EUR 500 (currently the top prize has been increased to EUR 1,000) prize the machines were allowed to pay out. The casino industry felt that by allowing the top prize, AWPs resembled slot machines too closely.