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Gambling taxes and law in Austria

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Taxes

The GSpG contains tax regulations which apply to all types of games falling under the purview of this Act. A federal licence levy of from 2 to 27,5% calculated in accordance with the stakes, applies to Lotteries, but for electronic games, as that term is defined in §12a GSpG, the tax is calculated based on the stakes less the winnings (§ 17 GSpG). In addition a federal tax of 16% applies to lottery games generally, calculated based on the stakes and for electronic games based on the stakes less the winnings (§ 33 Tarifpost 17 Gebührengesetz 1957 as amended BGBl. I Nr. 112/2005). For Casino Games a progressive scale of taxes of 35% to 80% based on stakes minus winnings is levied (§ 28 GSpG). For games of chance not falling under the GSpG a federal tax of 12% of the stakes and 12 to 25% of the winnings is levied (§ 33 Tarifpost 17 Gebührengesetz).

For Betting services a federal tax on stakes of 2% is levied (§ 33 Tarifpost 17 Gebührengesetz). §13 of the Finanzausgleichsgesetz 2005, as amended by the BGBl. I Nr. 105/2005, provides for provincial supplements on totalisator and bookmaker betting charges (betting charge supplements) of up to a maximum of 90% concerning stakes and 30% concerning winnings. Vienna and Lower Austria have regulations on the state law level concerning such supplements: Vienna – 90% of the charge on bets placed and 30% of the charge on winnings; Lower Austria – 60% of the charge on bets placed and 20% of the charge on winnings. Furthermore, state legislation of the Länder regulates licence fees for betting services in differing amounts and depending on the period for which the licence is granted (for specific rates see the list in the synthesis report). State legislation regulates licence fees for operating gambling machines in differing amounts and depending on the period for which the licence is granted (for specific rates see the list in the synthesis report).

The following state legislation is relevant and referred to in the table concerning taxes:

– Zuschlagsabgabengesetz zu den Bundesgebühren von Totalisateur- und Buchmacherwetten für Wien 1983, LGBl. Nr. 23/1983.
– Verordnung der Wiener Landesregierung über Verwaltungsabgaben und Kommissionsgebühren, Wien, LGBl. Nr. 49/2004.
– Vergnügungssteuergesetz 1987, Wien, LGBl. Nr. 9/2002.
– Gesetz vom 28. Juli 1919, betreffend Gebühren von Totalisateur- und Buchmacherwetten sowie Massnahmen zur Unterdrückung des Winkelwettwesens, Burgenland, LGBl. Nr. 13/1992.
– Lustbarkeitsabgabegesetz 1969, Burgenland, LGBl. Nr. 32/2001.
– Landesverwaltungsabgabenverordnung 2002, Kärnten, LGBl. Nr. 120/2001.
– Gesetz vom 22. Mai 1997 über eine Landes-Vergnügungssteuer, Kärnten, LGBl. Nr. 91/2001.
– Vergnügungssteuergesetz 1982, Kärnten, LGBl. Nr. 80/2001.
– Gemeindevergnügungssteuergesetz, Vorarlberg, LGBl. Nr. 58/2001.
– Verwaltungsabgabenverordnung, Vorarlberg, LGBl. Nr. 13/2005.
– Gesetz über die Einhebung einer Kriegsopferabgabe im Lande Vorarlberg, LGBl. Nr. 58/2001.
– Vergnügungssteuergesetz 1959, Tirol, LGBl. Nr. 112/2001.
– Landesverwaltungsabgabenverordnung 2001, Tirol, LGBl. Nr. 50/2001.
– Landes-Lustbarkeitsabgabegesetz, Steiermark, LGBl. Nr. 110/2002.
– Lustbarkeitsabgabengesetz 2003, Steiermark, LGBl. Nr. 50/2003.
– Landesverwaltungsabgabenverordnung 2002, Steiermark, LGBl. Nr. 11/2002.
– Vergnügungssteuergesetz 1998, Salzburg, LGBl. Nr. 46/2001.
– Landes- und Gemeinde-Verwaltungsabgabenverordnung 2005, Salzburg, LGBl. Nr. 16/2005.
– Gesetz über die Einhebung von Landeszuschlägen zu den Gebühren des Bundes von Totalisateur- und Buchmacherwetten, Niederösterreich, LGBl. Nr. 58/1979.
– Landesverwaltungsabgabenverordnung 2001, Niederösterreich, LGBl. Nr. 103/2004.
– Lustbarkeitsabgabegesetz, Niederösterreich, LGBl. Nr. 79/2001.
– Landesverwaltungsabgabenverordnung 2001, Oberösterreich, LGBl. Nr. 57/2005.
– Lustbarkeitsabgabegesetz 1979, Oberösterreich, LGBl. Nr. 90/2001.

LISTING

LEGISLATION ENACTED

Federal

General

– Penal Code, BGBl.(Bundesgesetzblatt = Federal Law Gazette) Nr. 60/1974 as amended BGBl. I Nr. 68/2005.
_ Law on fees, Gebührengesetz 1957, BGBl. Nr. 267/1957 as amended BGBl. I Nr. 112/2005.

Lotteries

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.

Casino Gaming

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.

Machine Gambling Outside Casinos

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.

Betting

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.

Bingo

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.

Media Gambling Services

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.
– Federal Law on unfair competition, Bundesgesetz gegen den unlauteren Wettbewerb- UWG, BGBl. Nr. 448/1984 as amended BGBl. I Nr. 136/2001.

Sales Promotional Gambling

– Federal Law on unfair competition, Bundesgesetz gegen den unlauteren Wettbewerb-UWG, BGBl. Nr. 448/1984 as amended BGBl. I Nr. 136/2001.

Charity Gambling

– Federal Law of November 28, 1989 on the organisation of games of chance, (Law on Games of Chance, Glücksspielgesetz-GSpG), BGBl. Nr. 620/1989 as amended BGBl. I Nr. 143/2005.

Provincial

Machine Gambling Outside Casinos

– Events Act Burgenland, Veranstaltungsgesetz, LGBl. (Landesgesetzblatt = State Law Gazette) Nr. 32/2001.
– Events Act Kärnten, Veranstaltungsgesetz 1997, LGBl. Nr. 138/2001.
– Events Act Wien, Veranstaltungsgesetz, LGBl. Nr. 51/2005.
– Events Act Tirol, Veranstaltungsgesetz 2003, LGBl. Nr. 72/2004.
– Events Act Steiermark, Veranstaltungsgesetz, LGBl. Nr. 87/2005.
– Events Act Niederösterreich, Veranstaltungsgesetz, LGBl. Nr. 183/2001.
– Gaming Machines Act Niederösterreich, Spielautomatengesetz, LGBl. Nr. 184/2001.
– Events Act Salzburg, Veranstaltungsgesetz 1997, LGBl. Nr. 58/2005.
– Gaming Machines Act Vorarlberg, Spielapparategesetz, LGBl. Nr. 27/2005.
– Gaming Machines Act Oberösterreich, Spielapparategesetz, LGBl. Nr. 53/1999.

Betting

– Betting Act Burgenland, Gesetz vom 28. Juli 1919, betreffend Gebühren von Totalisateur- und Buchmacherwetten sowie Massnahmen zur Unterdrückung des Winkelwettwesens, StGBl. (Staatsgesetzblatt = former Federal Law Gazette) Nr. 388/1919 as amended LGBl. Nr. 13/1993.
– Betting Act Wien, Gesetz betreffend Gebühren von Totalisateur- und Buchmacherwetten sowie Massnahmen zur Unterdrückung des Winkelwettwesens, StGBl. Nr. 388/1919 as amended LGBl. Nr. 24/2001.
– Betting Act Vorarlberg, Gesetz über den Abschluss und die Vermittlung von Wetten, LGBl.Nr. 27/2005.
– Betting Act Kärnten, Gesetz vom 13. Juni 1996 über die Tätigkeit der Totalisateure und Buchmacher, LGBl. Nr. 63/2001.
– Betting Act Niederösterreich, Gesetz über die Tätigkeit der Totalisateure und Buchmacher, LGBl. Nr. 181/2001.
– Betting Act Steiermark, Gesetz vom 1. Juli 2003 über den Abschluss und die Vermittlung von Wetten im Land Steiermark, LGBl. Nr. 79/2003.
– Betting Act Salzburg, Gesetz vom 15. Dezember 1994 über die Tätigkeit der Buchmacher und Totalisateure, LGBl. Nr. 46/2001.
– Betting Act Tirol, Gesetz vom 20. März 2002 über die Tätigkeit der Buchmacher und Totalisateure, LGBl. Nr. 89/2002.
– Events Act Oberösterreich, Veranstaltungsgesetz 1992, LGBl. Nr. 61/2005.

JURISPRUDENCE

Federal

General

– Decision of the Administrative Court, 23.12.1991, 88/17/0010.

Lotteries

– Decision of the Administrative Court, 21.12.1998, 97/17/0175.
– Decision of the Constitutional Court, 8. 6. 2004, G208/03.
– Decision of the Constitutional Court, 23.2.2004, B 615/02-19, B616/02-19.

Casino Gaming

– Decision of the Constitutional Court, 30.9.1989, Slg. 12.165.
– Decision of the Constitutional Court, 28.2.2005, B 1244/04-3.

Machine Gambling Outside Casinos

– Decision of the Constitutional Court, 9.6.1998, Slg. 15.163.
– Decision of the Constitutional Court, 10.6.2003, G55/01.

Betting

– Decision of the Highest Court, 14.3.2005, 4Ob255/04k.

Media Gambling Services

– Decision of the Highest Court, 16.7.2002, 4Ob67/02k
– Decision of the Administrative Court, 26.11.2002, G 99/15/0240.
– Decision of the Highest Court, 18.2.2003, 4Ob5/03v.
– Decision of the Highest Court, 10.2.2004, 4Ob233/03y.

Sales Promotional Gambling

– Decision of the Highest Court, 25.6.1974, 4 Ob 325/74.
– Decision of the Highest Court, 10.5.1994, 4 Ob 6/94.
– Decision of the Highest Court, 11.11.1998, 3Ob92/98w.
– Decision of the Highest Court, 14.12.1999, 4 Ob 290/99x.

Provincial

1.-9. The court system in Austria is regulated by federal legislation and all court decisions are effective in the whole territory. Consequently there are no courts on a provincial level. Therefore relevant case law is cited under point D.a).

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