Do you pay tax on casino winnings? Rules in Germany

Do you have to pay tax on casino winnings in Germany? The only point established by a primary source is the Federal Fiscal Court's poker decision (Bundesfinanzhof, press release No. 031/23 of 29.06.2023, judgment X R 8/21): for leisure and hobby players „Gewinne –und auch Verluste– keine steuerliche Auswirkung haben“ (winnings and losses have no tax effect); a player who systematically aims at earning income can generate commercial income subject to income tax. The 5.3 % virtual slot machine tax under the Racing Betting and Lottery Act is owed by the operator, not by the player. No primary source supports a general statement that casino winnings are tax-free, so we do not make it. All information as of 06.10.2026.

Important: this is not tax advice. For a specific case, such as a large win or regular play aimed at earning income, contact a tax adviser, a consumer advice centre or a lawyer.

Do you have to pay tax on casino winnings?

It depends on how you play. The only supreme court statement in our source base concerns poker: in 2023 the Federal Fiscal Court ruled that winnings from online poker can also be subject to income tax. According to the press release, the decisive point is whether someone plays as a leisure and hobby player or in a planned way geared towards income. In the first case poker remains a private activity with no tax effect; in the second, commercial income can arise.

The press release does not draw the line in a specific case with a fixed figure, so we do not give one either. For most other types of games there is no explicit statement by an authority or a court that we can quote.

Online casino winnings: slots and roulette

For pure games of chance such as slots or roulette we have no explicit statement from the Federal Ministry of Finance or the Federal Fiscal Court. A widespread claim online says such winnings are exempt from income tax for private players because they do not fall under any category of income. In our source check (as of 06.10.2026) this claim is recorded as unverified: it comes from a secondary source, and no official wording was found. We therefore state neither that online casino winnings are tax-free nor the opposite; what is established is only that the Federal Fiscal Court, in judgment X R 8/21, distinguishes poker from pure games of chance.

A separate question concerns players who reclaim their losses from an operator that holds no German licence: whether winnings then have to be paid back as well is a frequent forum question. For the tax assessment of your own situation, a tax adviser is the right contact.

Virtual slot machine tax: the operator pays 5.3 %

The player's income tax is often confused with the virtual slot machine tax (Virtuelle Automatensteuer). Under § 36 of the Racing Betting and Lottery Act (RennwLottG), online versions of slot machine games are taxable if the operator is based in Germany or if the player carries out the actions required to conclude the gaming contract within the scope of the Act, for example by playing from Germany. The tax question and the licence question are therefore linked: whether a gaming contract with a German connection exists and whether the offer is permitted at all is explained on our page about the casino licence in Germany (§ 36 RennwLottG as retrieved on 06.10.2026).

According to § 38 RennwLottG, the virtual slot machine tax is 5.3 percent of the assessment basis under § 37, which is the stake placed minus the tax itself. Under § 39 RennwLottG the operator is the tax debtor. As a player you neither declare nor pay this tax; it relates to stakes, not to your withdrawal. Whether and how an operator reflects the tax in its offer is not governed by these sections; we give no information on that. The wording and links to the statute are in the „Rechtsgrundlage“ (legal basis) section below.

A deduction at withdrawal is often mistaken for tax when it is in fact one of the fees casinos charge on payouts: according to our data (as of 05.10.2026), Boomerang, Wazamba and Cobra charge no withdrawal fees, 7Bit mentions minor fees in its FAQ, and SkyCrown charges costs if the deposit was not wagered at least three times.

Tax on crypto casino winnings

Crypto payouts at casinos are documented in the sources for several brands on this site. According to our data (as of 05.10.2026), the AskGamblers withdrawal list for Boomerang Casino includes Bitcoin, Ethereum, Litecoin, Ripple, Bitcoin Cash, Tether, USD Coin and DAI; for Cobra Casino, withdrawals are documented on its payment page only for BTC, BCH, ETH and LTC; for 7Bit Casino, AskGamblers lists BTC, LTC, BNB, ETH, DOGE and BCH. The sources give crypto times only for SkyCrown, Cobra and 7Bit; for Boomerang and Wazamba there is no figure.

For winnings paid out in cryptocurrency, our source base contains no separate rule and no separate judgment; for the gaming win itself the same position applies as above. Whether changes in the value of the coins after withdrawal are a separate tax question is not answered by any of the sources quoted; a tax adviser is the right contact for that.

Documenting winnings: what you can keep

Regardless of the tax question, it makes sense to keep your deposits and withdrawals traceable: bank statements or wallet records with date and amount, the transaction history in your casino account and confirmations of completed withdrawals. These records help if a bank asks about the origin of a larger credit or if a tax adviser is to assess your situation. According to several player reports, some casinos already ask for a bank statement earlier, during identity checks at an online casino before the first withdrawal.

• Date, amount and payment method of every deposit and withdrawal
• Name of the operator and, where stated, licence details
• Confirmations from the casino about amounts paid out

We do not derive a retention obligation for private players from the sources quoted here; the list is a practical suggestion, not legal advice.