We’ve noted that Schleswig-Holstein’s lawmakers have passed legislation for issuing online table game licenses to five operators. An up to 44 percent tax rate of gaming proceeds applies.
The fourth IGT enacted in July 2021 allows state government bodies to choose how to regulate casino table games online. Schleswig-Holstein decided to issue five online table game licenses.
In the state, there are five operating land-based casinos. The state-run casino Spielbank Schleswig-Holstein is slated to receive one of the licenses.
New laws govern the tax rate for online games. 34-percent-tax applies to digital casinos, which receive up to €300,000 in revenue per month. For income of €300,000 to €750,000, the tax rate is 39 percent. Revenue of more than €750,000 is taxed at 44 percent.
Online casinos are regulated by Schleswig-Holstein officials. In fact, Schleswig-Holstein issued online gambling licenses first in the region.
In the last ten years, the gambling framework in Germany has evolved. The current federal IGT regulates gambling, even though historically, Schleswig-Holstein implemented its own regulations.
In 2012, there were two licenses available to operators, an organizing license for an event or a distribution license for those operators who sell gambling services regularly.
Even as the regulations change, current license holders are expected to maintain the criteria established to support fair gameplay.
Past License Requirements
- EEA or EU registration requirement
- €1 million bank guarantee
- Pay tax obligations
- License fees
- Business plan
- Strategic gaming action plan