Amtzell sets 25% amusement tax and €200 monthly minimum for gaming machines

Amtzell will tax gaming machines with prizes at 25% of gross takings from 1 January 2027, according to the municipality's plans. A minimum charge of €200 per machine per month will also apply. The municipality said the levy is intended in part to limit the spread of such offerings.

The municipality expects only comparatively low revenue from the tax, the Schwäbische Zeitung reported, and gives the levy's steering purpose as an explicit reason for it. Under the minimum charge, a machine with monthly gross takings of €400 would owe €200, twice the €100 that the 25% rate alone would produce.

Other municipalities apply different rates and bases. Kißlegg charges 25% of gross takings at other locations, Baden-Baden 22% of gross takings outside arcades with a minimum of €110 per month, Stuttgart 26% of net takings with a minimum of €59 at other locations, Freiburg 29% of takings, and Mainz 25% of takings from 2026 with a minimum of €125 per month. Some municipalities use gross takings, others net takings or takings, so the percentages are only partly comparable.

Under case law, municipalities may use such a tax for regulatory purposes alongside revenue, provided the burden does not have a choking effect, the report said. It added that representatives on the municipal council have pointed out that restaurants may depend on this income.