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Register entertainment tax

  • Steuern und Abgaben

Do you have questions about the amusement tax?

  • Basic information

    The Free Hanseatic City of Bremen levies amusement tax on the operation of gaming and amusement machines with and without the possibility of winning, as well as devices similar in nature and music machines in accordance with § 1 No. 1 Amusement Tax Act (VergnStG) of 14 December 1990.

    Requirements

    The Act Amending the Amusement Tax Act of February 3, 2026 (Brem.GBl., p. 28) raised the tax rate for gaming and entertainment machines offering the possibility of a prize, as well as devices similar in nature. Effective July 1, 2026, the tax rate for such devices that:

    • have a tamper-proof counter, 25 percent of the gross revenue,
    • do not have a tamper-proof counter and are installed in arcades or similar establishments, 420 euros per machine per calendar month or portion thereof,
    • do not have a tamper-proof counter and are installed at other locations, 105 euros per machine per calendar month or portion thereof.

    The tax rate for gaming and entertainment machines without the possibility of winning, as well as devices similar in nature, remains unchanged. It amounts to, for such devices that:

    • are installed in arcades or similar establishments, 60 euros per machine per calendar month or part thereof,
    • are installed at other locations, 20 euros per machine and per calendar month or part thereof.

    The tax rate for machines that depict acts of violence against people or glorify or trivialize war is 307 euros per machine per calendar month or part thereof.

    The tax rate for jukeboxes is 15 euros per machine per calendar month or part thereof.

  • Procedure

    The tax is collected by the machine operator or event organizer and must be paid by the 10th day following the end of the calendar month for the previous month using the officially prescribed form, specifying the installation location, license number, and machine number.

    If a SEPA direct debit mandate is on file, the amusement tax will be debited on the due date.

    More information

    The Bremen Tax Office, Haus des Reichs, is responsible for entertainment tax. You can find the forms under "Forms." You can also obtain the forms and required attachments at the Bremen Tax Office, Haus des Reichs (entrance at Schillerstraße 22). Please use the “Entertainment Tax Return” form and the required attachments.

    The forms for filing periods through June 30, 2026, can be found under “Further Information.”

  • Necessary Documents
    • Please contact the responsible office.

  • Online Services

  • Forms

  • Legal Bases

  • More Information

Frequently asked Questions

  • Who can I contact if I have questions about the amusement tax?

    Please contact the Entertainment Tax Office (Tel 361-94038 or 361-94039, room 1002).

  • Can I issue a SEPA direct debit mandate for the entertainment tax?

    Yes. You can find the form for issuing the SEPA direct debit mandate on the Internet at finanzen.bremen.de Taxes / Forms and links / Entertainment tax registration

This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct. 10.07.2026

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