2.1 Who can apply for a licence to supply gambling facilities?
Under administrative law, the requirements for nullification are extremely high. We are not aware of a case where nullification has occurred.
A characteristic of the taxation of gambling products is that it largely depends on the product type and the regulations in the respective federal state. Accordingly, tax rates vary considerably throughout Germany.
Gambling operators are required to provide a so-called “social concept” to demonstrate their approach towards the protection of players and minors and intended measures in order to reach these goals. Operators need to be familiar with the impact of games of chance and the inherent risk of addiction and show this in their social concepts. They have to train their staff on detecting problematic players and gambling behaviour and on the responsible operation, execution and commercial brokerage of public games of chance.