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Operating in Germany: 5.3% turnover tax, ad limits

RegulatedSports betting, slots and poker are licensed nationally; online casino by two states; lottery is a state monopoly.Updated Research revised 26 Oct 2026 (Deep AI Scan of 104 official documents, first researched 6 Oct 2026). Reviewed by Tatia Kinkladze on 14 Oct 2026; no change to a reviewed answer since.Framework 2021The year Germany's current gambling law took effect; the rules on this page come from it and the changes made since.TransitioningThe rules are changing: a new law or licensing regime is being introduced or phased in.

Online gambling is legal under the strict 2021 Interstate Treaty. The GGL issues national licences for sports betting, horse betting, poker and slots. Online casino games such as roulette and blackjack are not a GGL licence: each state decides, and the official list shows them only for Schleswig-Holstein and Bavaria's state operator. The GGL can prohibit unlicensed sites and order payment and network blocking.

Product by product

Every GGL permit needs a seat in the EU or EEA, and a representative in Germany if you have no German seat.
Online gambling products in Germany: status, licence, tax and rules
ProductStatusLicensed byTaxKey restrictionAdvertising
Sports bettingLicensableGGL5.3% of stakesOnly contests and markets on the GGL's list; in play, only final-result and next-goal-type betsNo ad for a match on its channel just before or during the broadcast; no active athletes
Virtual slotsLicensableGGL, plus a permit for each game5.3% of stakes€1 a spin (up to €3 at 21+, then €5, under a 2026 GGL guideline); 5-second average spin; no jackpots or autoplayNot on TV, radio or online 06:00–21:00; no billboards
Online pokerLicensableGGL, plus a permit for each variant5.3% of stakesPlayers against players only; one table at a time (up to four if the GGL allows)As for Virtual slots
Online casino2 states onlyBavaria (runs it itself), Schleswig-Holstein (licenses operators)Not under the federal betting and lottery taxCapped at the number of that state's casino licences; play limited to that stateNot on TV, radio or online 06:00–21:00
LotteryMonopolyState lotteries (major lotteries); social lotteries and brokering by GGL permit20%Online: own sale and brokering of lotteries only—
Coming up28 Jan 2027Federal Court of Justice (BGH) judgment

Can players claim back losses from unlicensed online casinos?

Operators that offered online casino or virtual slot games in Germany without a German permit face claims from players to repay their lost stakes. On 16 April 2026 the EU Court of Justice held that EU law does not stand in the way: a player can claim from an operator established in another member state where the games were prohibited in the player's own. The BGH heard its lead case on 17 September 2026 (a Malta-licensed operator with no German permit, €10,092 claimed) and will stay the many other pending cases until it decides.

Regulator and player protection in Germany

Regulator
Application authority and enforcement body
Self-exclusion scheme
OASIS Player Blocking System
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
deposit limits + reality checks
Deposit limits or reality checks the law requires operators to offer

Which casinos & betting sites are licensed in Germany?

See the full official list of licensed operators and their authorised domains by regulator.

Heads-up for operators

3 items · last change 26 Oct 2026

  1. Note

    The Court of Justice of the EU decided case C-440/23 on 16 April 2026: EU law does not prevent Germany from banning online casino and slot games, from treating contracts made in breach of the ban as void, or from allowing consumers to claim back lost stakes. The Federal Court of Justice (BGH) has made I ZR 216/25 its lead case on repayment of losses from unlicensed online casino games; it was heard on 17 September 2026 and judgment is announced for 28 January 2027. A Second Amendment Treaty to the GlüStV 2021 was signed between 2 and 26 March 2026 but is not in force; it takes effect the day after the last ratification instrument is deposited. Sachsen, Berlin, Brandenburg, Bayern and Hessen have published their approval acts, and on 13 October 2026 bills were before Bremen and Niedersachsen. Baden-Württemberg's Landtag passed its approval act on 30 September 2026 (Drucksache 18/612, issued 2 October 2026). As of 26 October 2026 no entry into force had been announced. The Länder's summary evaluation report on the treaty is due by 31 December 2026.

  2. Draft, not lawAdded 6 Oct 2026

    BGH Judgment in the Lead Repayment Case (I ZR 216/25)

    The Federal Court of Justice designated I ZR 216/25 (a Malta-licensed operator without a German permit) as its lead procedure on repayment of losses from unlicensed online casino games. It was heard on 17 September 2026; judgment is announced for 28 January 2027.

    Source: 1Checked 8 Oct 2026

  3. Draft, not lawAdded 28 May 2026

    Länder Evaluation Report on the GlüStV 2021; Second Amendment Treaty

    The Länder's summary evaluation report under § 32 is due by 31 December 2026, and a Land can first terminate the treaty with effect from 31 December 2028. A Second Amendment Treaty, signed between 2 and 26 March 2026, is not yet in force: it takes effect the day after the last ratification instrument is deposited.

    Source: 2Checked 8 Oct 2026

Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.

Getting licensed: apply to the GGL

  • Licence term: 5 yrs. 7 years on a follow-on permit ↗
The licence, its cost and the steps are in the licence guide
5 licence types: Virtual Slot Machines Licence; Online Poker Licence; Sports Betting Licence; and others. Year-1 budget From €5M committed (guarantee) plus the stake-based fee. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide

Gambling tax: 5.3% of Turnover (Stakes)

  • Operator tax: 5.3%. Of the net stake: sports bets, virtual slots, online poker ↗
Detail

The RennwLottG taxes stakes, not gross gaming revenue: 5.3% on sports bets (s. 18), virtual slot machine games (s. 38), online poker (s. 48) and horse-race bets (s. 10). The base is the stake paid less the tax itself (ss. 17(1), 37, 47(1)), so T = 0.053 x (S - T) and the tax is about 5.03% of the gross stake: €5.03 on a €100 stake.

Lotteries pay 20% (s. 29). The organiser is the tax debtor and files a self-assessed return and pays by the 15th day after each calendar month (ss. 21, 41, 51); an organiser seated outside the EU/EEA must appoint a domestic tax representative who owes the tax jointly (ss. 22, 42, 52).

Turnover under the Act is exempt from VAT (UStG s. 4 no. 9(b)). Whether bonus or free-bet stakes count towards the base depends on Finance Ministry guidance we have not reviewed.

Online casino games are for each state to regulate; we have not checked whether those states tax them.

Germany's gambling tax next to its neighbours

Each bar is the headline operator tax as that country's own page states it, for Germany, its neighbours that tax gross gaming revenue or sports-betting stakes. Hover or tap a bar to see what it is made of; a tax on stakes is drawn at its weight against revenue.

Operator tax, headline rate
  1. PolandTax on stakes12% of stakes
  2. France59.3%
  3. Austria45%
  4. Netherlands37.8%
  5. Denmark28%
  6. GermanyTax on stakes5.3% of stakes
  7. Switzerland20%–80%

Outlined bars: a tax on stakes, drawn at its weight against revenue (official payout where published); the figure shown is the official rate.

Compare every country across tax bases

Which foreign licences Germany accepts

Germany recognises none of these 8 foreign licences.

BlockedMalta (MGA)

A Maltese licence does not replace a German permit: a permit from another EU Member State need not be recognised (treaty explanatory notes; CJEU C-440/23, 16 April 2026). Offering gambling to players in Germany without a German permit is banned. The BGH's lead case on repayment of losses concerns a Malta-licensed operator with no German permit.

United Kingdom (UKGC)

A UKGC licence has no legal standing in Germany. Operators must hold a GGL licence.

Gibraltar (GRA)

A Gibraltar licence is not recognised; a local GGL licence is required.

Isle of Man (GSC)

A licence from the Isle of Man is not valid for operating in the German market.

Alderney (AGCC)

This licence is not recognised for offering services in Germany.

Curaçao

A Curaçao licence does not authorise offering gambling to players in Germany; public gambling needs a German permit. We found no official German statement that names a Curaçao licence.

Kahnawake (KGC)

A Kahnawake licence does not authorise offering gambling to players in Germany; public gambling needs a German permit.

Anjouan

An Anjouan licence does not authorise offering gambling to players in Germany; public gambling needs a German permit.

Bonus rules: welcome bonuses allowed

Inducement ads: Channel-restricted

Advertising for bonus or discount schemes is allowed only for schemes the operator's permit allows, and those approvals are not published. The GGL's model permit conditions require the beneficiaries, the occasion, the duration and the amount of the benefit to be stated clearly, ban influencer marketing and ban advertising for free-to-play versions of the games. No rule on wagering requirements was found, and no bonus may be given to a player whose self-exclusion has been lifted.

What the player can claim
Welcome bonus
Allowed
  • Live dealer casino games
  • Progressive jackpot slots

No rule on wagering (play-through) requirements was found in the treaty or the GGL model conditions. Bonus advertising is allowed only for schemes the operator's permit allows, and no bonus may be given to a player whose self-exclusion has been lifted.

What the operator can advertise
Channels off-limits
  • TV, radio and internet for virtual slots, online poker and online casino games (06:00-21:00)
  • Influencer marketing
  • Streamer advertising
  • Advertising on sites that also promote unlicensed gambling
  • Advertising for virtual slots and online poker in public space (billboards, advertising pillars, public transport)
Mandatory disclaimer
Notices on the addiction risks of the advertised games, the ban on participation by minors and the availability of provider-independent counselling and therapy, clear and well perceivable in size and display time, with at least a reference to buwei.de or check-dein-spiel.de (not required on shirts and boards).
Penalties

Up to 500,000 EUR

Where a permit-holder breaches its notification duties or permit conditions and misses a deadline, the authority can issue a public warning, suspend the permit for three months, cut its term by a quarter or revoke it; the GGL says it has revoked two permits so far (22 September 2026).

Advertising must not be misleading, must not be aimed at minors or comparably vulnerable groups, and must not present gambling as a way out of financial problems. Personally addressed advertising needs the recipient's prior consent and a check of the exclusion file before sending.

Recent advertising-violation cases
DateOperatorViolationPenaltySource
April 2026A rapperPlaying and advertising unlicensed online gambling in livestreams, videos, banners and a comparison site.€250,000 coercive penalty (Zwangsgeld) to enforce a prohibition orderGGL press release, 20 April 2026
July 2024Unnamed StreamerAdvertising unlicensed gambling services to a German audience from abroad.Prohibition order and bansbcnews.co.uk
March 2023Unnamed (Licensed Operator)Advertising on affiliate websites that also promoted illegal, unlicensed gambling offerings.Five-digit fine (EUR)igamingbusiness.com

Sources34567

Advertising: limited

Gambling advertising in Germany is regulated by the Interstate Treaty on Gambling 2021 (GlüStV 2021). A permit-holder may advertise and sponsor the games its permit covers, and advertising and sponsorship for gambling without a permit are banned. The Gemeinsame Glücksspielbehörde der Länder (GGL) monitors compliance for online gambling, and its model permit conditions add channel-specific rules. Virtual slot games, online poker and online casino games may not be advertised on broadcasting or the internet between 06:00 and 21:00, while sports betting has no daytime watershed. Online casino games are licensed by the Länder, not the GGL.

ChannelStatusVertical & Platform Split (2026)
Google Search AdsRestricted

Google Ads lists Germany for online gambling products (sports betting, horse betting, lotteries, virtual slot machines, online casinos and online poker); the operator or broker must hold a valid licence from the competent German authority, and the destination must have an imprint. The GGL says that since September 2024 only permitted operators can advertise in Germany through Google Ads. Affiliates that do not hold a licence must link exclusively to fully licensed gambling entities. Advertising for virtual slot games, online poker and online casino games on the internet is banned between 06:00 and 21:00.8910

App Store PublishingAllowed

Apps for real-money gambling, including Sportsbook, Online Casino, Lotteries, and Horse Racing, can be published in Germany if the operator holds a valid German permit (the GGL’s, or a Land concession for online casino games). Apple’s App Review Guideline 5.3 requires apps offering real-money gambling to be properly licensed and geo-restricted. Google Play bars apps that let users wager real money to win real-world prizes unless approved (licensed operators only, in the countries Google lists; the policy page read does not name Germany).101112

Google/Apple App Store AdsRestricted

Promoted listings and Universal App Campaigns are permitted for categories publishable in Germany, meaning only for operators holding a German permit. Advertising must adhere to the same strict content and time restrictions as other online advertising: virtual slots, online poker, and online casino ads are prohibited between 06:00 and 21:00 daily (permitted only during the late-night 21:00 to 06:00 window).81013

Meta (FB/IG)Licensed operators only

Meta allows online gambling ads only after authorisation, for which the advertiser must show that the activity is licensed by a regulator or otherwise lawful in the target territory; ads may not target under-18s, and Germany is not on Meta's list of unsupported markets (page dated 23 October 2024). Under the GGL's model permit conditions, advertising on social networks must be restricted to adult users where the network offers that, and cooperation with influencers and streamers is banned.141516

TV & RadioRestricted

Advertising for virtual slot games, online poker, and online casino games is prohibited on TV and radio between 06:00 and 21:00 daily (permitted only during the late-night 21:00 to 06:00 window). Sports betting advertising additionally faces a “whistle-to-whistle” ban around live events and prohibits active athletes or officials from promotions.101317

SponsorshipsAllowed

Sponsorship by permit-holders is permitted in principle if it sets no excessive play incentives, does not mislead and does not target minors; a sponsorship notice counts as advertising where it also contains elements that invite or encourage play (model permit conditions, Nr. 5.1). In sports venues, gambling advertising is allowed only as umbrella-brand advertising on shirts, boards and similar media, and advertising on shirts for children and young people is not permitted. Sponsorship for unlicensed gambling is banned. Influencer marketing is not permitted under the GGL's model permit conditions; advertising for sports betting with active athletes or officials is banned.151617

Digital OOHRestricted

For virtual slot games and online poker the GGL's model permit conditions ban advertising in public space, for example on billboards, advertising pillars and public transport vehicles (Nr. 5.11). The model conditions for sports betting have no equivalent clause, and the GGL's FAQ lists poster advertising among the measures that are in principle permitted for sports betting. Online casino games are licensed by the Länder; their permit conditions were not read.1516

Channel rules for Germany reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.

How Germany enforces against unlicensed operators

The GGL is an active regulator. It reports about 700 prohibition proceedings since it began, 1,843 illegal websites unreachable through prohibitions or network blocks and 178 payment-blocked at the end of 2025, and 254 providers withdrawn from the German market. It files criminal complaints (23 in 2024) but conducts no criminal proceedings itself, and says many prosecutors do not apply the criminal provision to providers seated abroad. Blocking orders against access providers are limited by a Federal Administrative Court judgment of 19 March 2025.

  • The GGL consistently issues prohibition orders against unlicensed operators and directs payment service providers and ISPs to block transactions and access.
  • The regulator actively pursues illegal advertising, including that from affiliates promoting unlicensed brands.
  • The GGL publishes the official whitelist of organisers and intermediaries holding a permit (updated at least monthly); offering public gambling to players in Germany without a permit is banned, and the supervisor can prohibit it and order payment and network blocking.

Sources181920

Enforcement cases in Germany: 4 recent

Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Germany. Each entry includes the technical failure and a one-line read-across for other operators in the market.

  • April 2026

    A rapper

    AdvertisingCoercive penalty €250,000

    The GGL found that the rapper filmed himself playing on unlicensed online gambling sites, spread the recordings in livestreams and videos, ran banner advertising and a comparison site for unlicensed providers. He answered neither the hearing nor the prohibition order, so the GGL set a coercive penalty (Zwangsgeld) of €250,000 to enforce the order and served it at one of his concerts.

    Read-across: Advertising for unlicensed gambling is banned (s. 5(7) GlüStV 2021), and the GGL enforces prohibition orders against influencers with coercive penalties. It is a penalty to enforce an order, not a fine.

  • April 2026

    European Lotto and Betting / Deutsche Lotto- und Sportwetten

    LicensingCJEU judgment (C-440/23, 16 April 2026)

    The Court of Justice of the EU held that EU law does not prevent Germany from banning online casino and virtual slot games, from treating contracts made in breach of the ban as void, or from allowing consumers to claim back lost stakes.

    Read-across: A consumer can claim back lost stakes from an operator established in another Member State if the games were prohibited in the consumer's state of residence. The BGH has made I ZR 216/25 its lead case on repayment; judgment is announced for 28 January 2027.

  • November 2025

    Bet3000 (IBA Entertainment Limited)

    RGCourt-ordered player refund

    The Bonn Regional Court ordered the operator to refund a player's losses that exceeded the mandatory €1,000 monthly deposit limit.

    Read-across: This ruling establishes a precedent that operators can be held financially liable for failing to enforce responsible gambling measures like the cross-provider deposit limit, even for licensed entities.

  • March 2023

    Unnamed Operator

    AdvertisingFine (five-figure amount)

    The operator deliberately advertised its offerings on websites that also promoted illegal, unlicensed gambling sites.

    Read-across: This was one of the first fines issued by the new regulator (GGL) and established that licensed operators are responsible for the compliance of their advertising affiliates.

Licensed operators: ~50

As of 26 Oct 2026, approximately 50 operators hold an active licence in Germany. Size your entry against this base before committing capital. Check them yourself on the official Gemeinsame Glücksspielbehörde der Länder register, official Schleswig-Holstein register, official Bayern register, which lists each licensee and its authorised domains.

Notable licensed operators

  • Tipico

  • Bwin

  • Bet365

  • Merkur Sports

  • Bet-at-home

Traps operators hit in Germany

Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.

  • Security-deposit ratchet to monthly turnover

    The €5 million guarantee is the base amount for each form of gambling licensed (sports betting, online poker, virtual slots); internet horse betting has no €5 million base, and an internet sports-betting intermediary needs no guarantee. The authority may raise it up to the expected average monthly turnover, at most €50 million, and fixes the exact amount when the permit is granted. It must be an unlimited-term, self-debtor bank guarantee from a credit institution seated in the EU or EEA, and a new permit period needs a new guarantee. The bank's charge is not stated in the sources read, so plan liquidity and bank capacity before launch.

    Sources2122

  • The stake-based tax is owed whatever the game earns

    The 5.3% tax is charged on the stake net of the tax itself, about 5.03% of the amount staked, not on gross gaming revenue, so it is owed on every stake whatever the game earns. The treaty sets no minimum or maximum RTP (any RTP condition in an individual permit is not public); it requires the average payout ratio per €1 stake to be shown where the stake is placed. Build the margin model around the tax before approving a game rollout.

    Sources2310

  • Dual federal / Länder licensing for full casino product

    The GGL permits virtual slots, online poker and sports betting. Online casino games, including live casino, are not a GGL permit: each Land either operates them itself or grants a limited number of time-limited concessions (s. 22c), and the official list updated 2 October 2026 shows only Schleswig-Holstein (four companies) and the Bavarian state operator. Nordrhein-Westfalen (up to five concessions) and Hessen have online casino laws, but no permit has been granted there so far. A full casino product therefore cannot be obtained from the GGL.

    Sources242526

  • Underestimating the LUGAS & OASIS Technical Build

    Integrating with Germany's two central systems is a mandatory prerequisite: evidence of the connection to LUGAS (the deposit-limit and activity files) and OASIS (the player-exclusion system) is part of the application, and use is charged to the operator (LUGAS 0.389 cent per query; OASIS fees under s. 8c; we have not confirmed the amount). The technical guidelines for LUGAS and the Safe-Server are issued to applicants on request and are not public.

    Sources272829

  • Adhering to Strict Advertising Watersheds and Content Rules

    The GlüStV 2021 imposes a strict advertising watershed, banning ads for virtual slots, poker, and online casino games between 06:00 and 21:00. Furthermore, advertising with active athletes or during live sports broadcasts is heavily restricted. Breaches can lead to significant penalties.

    Sources101517

Timeline: rules in force

  1. 22 Sep 2026

    September 22, 2026 Five years GGL: Specialist authority has established itself and is effective

    Source: 30

  2. 1 Jul 2026

    GGL Decision Rules on Slot Stakes and Deposit Limits

    Voluntary and time-limited: slot stakes above €1 up to €3 (players aged 21 or over) and up to €5 (after a 90-day qualification) until 31 December 2027, and monthly deposit limits above €1,000 up to €10,000, and up to €30,000 for at most 1% of an operator's active players, until 31 December 2026.

    Source: 31Checked 8 Oct 2026

  3. 16 Apr 2026

    CJEU Judgment in C-440/23 (European Lotto and Betting / Deutsche Lotto- und Sportwetten)

    EU law does not prevent Germany from banning online casino and virtual slot games, from treating contracts made in breach of the ban as void, or from allowing consumers to claim back lost stakes. The BGH has made I ZR 216/25 its lead case on repayment; judgment is announced for 28 January 2027.

    Source: 32

  4. November 2024

    Interactive Operator Whitelist Launched

    The GGL upgraded its public list of licensed operators from a static PDF to a searchable, interactive online tool to improve transparency and aid enforcement.

    Source: 33

  5. January 2023

    GGL Becomes Fully Operational

    The GGL, set up on 1 July 2021, began issuing permits for sports betting, online poker and virtual slot games on 1 January 2023; Land authorities licensed until 31 December 2022. Online casino games remain with the Länder.

    Source: 24

  6. July 2021

    Fourth Interstate Treaty on Gambling (GlüStV 2021) Enacted

    The foundational law establishing the current regulated online market for virtual slots, poker, and sports betting came into force, creating the legal basis for the GGL.

    Source: 34

Operator myths vs reality in Germany

Common assumptions about gambling licensing that turn out to be wrong in practice.

  • Myth
    A GGL license allows us to offer a full suite of online casino games.
    Reality

    False. A GGL permit covers sports betting, virtual slot games, online poker and online horse betting only. Online casino games, including live casino, need a Land concession or state operation (s. 22c), and the official list updated 2 October 2026 shows them only for Schleswig-Holstein and Bavaria. Nordrhein-Westfalen (up to five concessions) and Hessen have online casino laws, but no permit has been granted there so far.

    Sources242526

  • Myth
    The 5.3% tax is on GGR, like in other European markets.
    Reality

    False. The 5.3% is charged on the stake net of the tax itself (about 5.03% of the amount staked), not on gross gaming revenue, so the tax is owed on every stake whatever the game earns.

    Sources23

  • Myth
    Once licensed, we can advertise freely as long as we are responsible.
    Reality

    False. Advertising for virtual slot games, online poker and online casino games is banned on broadcasting and the internet between 06:00 and 21:00 (sports betting has no daytime watershed), advertising for sports betting with active athletes or officials is banned, and the GGL's model permit conditions ban influencer marketing and advertising for slots and poker in public space.

    Sources1015

Markets that work like Germany

Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.

  1. CanadaResearched

    Online casino limited; betting, poker and lottery licensed; licensed market; most ad channels restricted; foreign licences mostly blocked.

  2. UgandaChecked

    Betting, poker and lottery licensed; licensed market; tax on turnover; most ad channels restricted; foreign licences mostly blocked.

  3. JamaicaAI overview
    BotswanaAI overview

    Online casino limited; betting and lottery licensed; licensed market; most ad channels restricted; foreign licences mostly blocked.

  4. NetherlandsIn review

    Betting, poker and lottery licensed; licensed market; most ad channels restricted; foreign licences mostly blocked.

Methodology & sources

The research behind our Germany coverage

Counted across every Germany page, not this page alone.

compiled 19 Oct 2026

24
official websites
regulators, legislatures, courts
116
pages cited
specific documents, not homepages
231
sourced data points
each traced to the instrument

Across every Germany page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.

The same research as a 58-page Germany report: every one of the 201 checklist questions, each answer cited to the instrument behind it.

Request the Germany report

Our Deep AI Scan took Germany through all 201 questions of our regulatory checklist, from 104 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is reviewed by a named legal expert (14 Oct 2026). Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.

Documents cited on this page

  1. 1BGH document
  2. 2bravors.brandenburg.de document
  3. 3Taylor Wessing
  4. 4iGamingBusiness
  5. 5sbcnews.co.uk
  6. 6GGL press release, 20 April 2026
  7. 7fachanwalt.de
  8. 8Google Ads policy: Gambling and games
  9. 9GGL news: Google’s updated advertising policy shows effect
  10. 10Glücksspielstaatsvertrag 2021 (GlüStV 2021), consolidated text
  11. 11Apple App Store Review Guidelines, 5.3 Gaming, Gambling, and Lotteries
  12. 12Google Play Developer Policy: Real-Money Gambling, Games, and Contests
  13. 13Bundesportal - Display illegal advertising on online gambling sites
  14. 14Meta Advertising Standards: Online Gambling and Games
  15. 15GGL model permit conditions, virtual slot games / online poker
  16. 16GGL FAQ: gambling advertising
  17. 17GGL model permit conditions on sports-betting advertising
  18. 18GGL press release 'Fünf Jahre GGL' (22 September 2026)
  19. 19GGL: Unerlaubtes Glücksspiel, Vorgehen und Vollzug
  20. 20BVerwG 8 C 3.24, judgment of 19 March 2025
  21. 21IGA Group: Germany Licence Types & Fees Guide (PDF)
  22. 22GGL: Federal gambling regulator (official portal)
  23. 23Rennwett- und Lotteriegesetz (RennwLottG), full text
  24. 24GlüStV 2021, current consolidated text (Brandenburgisches Vorschriftensystem)
  25. 25GGL whitelist: official list of permitted gambling providers
  26. 26Online-Casinospiel-Gesetz NRW (OCG NRW), current version
  27. 27GGL price list for the LUGAS central files
  28. 28GGL: LUGAS technical guidelines and test system access
  29. 29GGL Merkblatt: applications for a virtual slot games permit (June 2026)
  30. 30Source
  31. 31GGL document
  32. 32CJEU press release No 53/26 (16 April 2026)
  33. 33Gambling Insider - German Gaming Commission publishes updated whitelist
  34. 34Glücksspielstaatsvertrag 2021

The 10 documents this page relies on most

  1. Glücksspielstaatsvertrag 2021 (GlüStV 2021), consolidated with the 2022 amendments, GGL publication of the Bavarian consolidationLaw
  2. Glücksspielstaatsvertrag 2021 (GlüStV 2021), current consolidated text, Brandenburgisches Vorschriftensystem (Landesrecht Brandenburg)Law
  3. GGL Merkblatt für Anträge auf Erteilung einer Erlaubnis zur Veranstaltung virtueller Automatenspiele im Internet (Stand Juni 2026)Regulator
  4. GGL Musternebenbestimmungen virtuelle Automatenspiele / Online-Poker (model permit conditions), Stand 12 April 2022Regulator
  5. GGL Merkblatt für Anträge auf Erteilung einer Erlaubnis einzelner virtueller Automatenspiele im Internet nach § 22a Abs. 1 S. 2 und 3 GlüStV 2021 (Stand Juni 2026)Law
  6. Erläuterungen zum Glücksspielstaatsvertrag 2021 (official explanatory memorandum, published by the GGL)Law
  7. GGL FAQ: Glücksspielwerbung (FAQ für Spielende)Regulator
  8. Rennwett- und Lotteriegesetz (RennwLottG), full text, gesetze-im-internet.deLaw
  9. GGL Musternebenbestimmungen zur Werbung für Sportwetten (model permit conditions), Finale Fassung September 2022Regulator
  10. GGL Whitelist: Übersicht der erlaubten Glücksspielanbieter (page updated 02.10.2026)Regulator

Also cited on this page

104 documents in all. Request the full research report for every source, answer by answer.

Looking for the player guide?
For consumer-facing information about gambling in Germany (tax on winnings, where to play legally, self-exclusion options), see the Germany player guide.
Report an inaccuracy on this page
Disclaimer. This page reflects the law as we understood it on 26 Oct 2026. Rules change: always check the current position with Gemeinsame Glücksspielbehörde der Länder (GGL). We are not a legal adviser.