German study links rising amusement tax to pressure on legal gaming venues
A study by Prof. Dr. Tim Lohse says rising amusement tax in Hessian municipalities weakens the channelling objective of Germany’s State Treaty on Gambling. It found that in 2022 average rates were 18.13% for gaming halls and 16.33% for hospitality businesses, while the number of installed commercial gaming machines had fallen.
The findings point to tax pressure on legal gaming-machine operators and a potential shift in demand to illegal markets.