Small lotteries, sweepstakes and raffles; application for a permit or notification of generally permitted events.

A permit under gambling law is required for the organization of so-called small lotteries and draws or tombolas. Generally permitted events are only to be reported.

Description

Prerequisites

  • In principle, the organizer of the small lottery must be a non-profit, charitable or ecclesiastical organization and therefore exempt from paying corporate income tax. Exceptions may be permitted in the case of social institutions without legal capacity, such as parent advisory councils at schools. Private individuals and tradesmen are excluded as organizers.
  • No commercial purposes may be pursued with the event. References to the provision of profits by companies are permissible.
  • The net profit of the organizer, the winnings of the players as well as the costs of the small lottery must be in a reasonable relation to each other. Net proceeds and total winnings must each amount to at least 25% of the game capital; sponsored prizes, insofar as their actual value is not determined, must be taken into account with an estimated value when determining the total winnings.
  • The net proceeds must be used promptly for charitable, benevolent or church purposes.
  • At least 1% of the lots must have a profit. The winnings must be appropriately staggered in terms of their value.

Procedure

For the notification of generally permitted small lotteries, please use the notification form provided for this purpose (see under "Forms") by the competent authority (municipality or government). In the section "Deadlines" you will find information about the authority responsible for the notification. With some municipalities, you can already notify your small lottery via an online procedure.

If the planned small lottery is not covered by a general permit , an informal application must be submitted to the competent authority.

Responsible for issuing a permit for small lotteries are:

  • Municipalities or administrative communities for all lotteries that - with regard to ticket sales outlets - do not extend beyond the municipal territory.
  • Governments for all lotteries that do not extend beyond the administrative district, unless the municipality or administrative community is responsible.
  • Government of Upper Palatinate for all lotteries that extend beyond a government district.

Here, too, the governments and some municipalities already offer an online procedure.

Special notes

Lotteries and draws must also be registered in good time before they begin with the centrally responsible tax office in Munich, Department III (Katharina-von-Bora-Str. 4, 80333 Munich), if the total price of the tickets exceeds EUR 1,000. Please clarify with the responsible tax office whether lottery tax is due.

For further information on the taxation of lotteries, please refer to the fact sheet of the Bavarian State Office for Taxes (see "Further links").

Deadlines

If a small lottery or draw or raffle is considered generally permitted, you must:

  • small lotteries or tombolas with a game capital
    • up to 650 EUR do not have to be displayed;
    • over 650 EUR up to and including 5,000 EUR, notify the municipality of the venue at least one week in advance;
    • over EUR 5,000, notify the government in whose administrative district the venue is located.
  • Always notify small lotteries. You are required to notify the municipality of the venue at least one week in advance in the case of a game capital of up to
    • including EUR 5,000, they must be reported at least one week in advance to the municipality of the venue;
    • over EUR 5,000, they must be reported in advance to the government in whose administrative district the venue is located.

If you need an individual permit for a small lottery or raffle, there are no deadlines. However, you should submit the application in good time to allow the responsible authority sufficient time to review the application; no ticket sales may take place before permission is granted. It is therefore advisable to contact the competent authority (see under "Procedure") as early as possible.

Required documents

  • Notice from the tax office pursuant to § 60a (1) of the German Fiscal Code (AO) on the separate determination of compliance with the statutory requirements pursuant to §§ 51, 59, 60 and 61 of the German Fiscal Code (AO)

    (formerly known as certificate of the tax office about the non-profit status of the organizer [notice of exemption])

  • for associations: articles of association

Forms

Please select a location in "Localization" so that the address of the responsible authority can be filled in.

  • Prefillable Form, Bavaria-wide: Gemeinsames Formblatt zur Anzeige/Anmeldung einer Lotterie oder Ausspielung bei den Glücksspielaufsichts- und Finanzbehörden
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Prefillable Form, Bavaria-wide: Gemeinsames Formblatt zur Abrechnung einer Lotterie oder Ausspielung zwecks Vorlage bei den Glücksspielaufsichts- und Finanzbehörden
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Prefillable Form, Bavaria-wide: Formloser Antrag (mit Unterschrift)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

    • 1 per mille of the authorized gaming capital, but at least 30 EUR
    • as far as a lottery is considered to be generally permitted, no administrative costs are incurred

Remedy

Administrative court proceedings; information

administrative claim

Status:28.09.2023

Responsible for editing:Bayerisches Staatsministerium des Innern, für Sport und Integration

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Bild zur Leistungsbeschreibung

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.