Brief commentary on the statement by the Federal Ministry of Finance on the draft bill of the Upper House (Bundesrat) on taxation of sports gaming (E 15)

By German Lawyer Dr. Bremer, WIRTSCHAFTSRAT GmbH and Prof. Dr. Englisch, University of Münster
With date on 26 March 2012, the Federal Ministry of Finance (BMF) presented the chairman of the Finance Committee of the Lower House (Bundestag) with its assessment of the state aid problem in the draft bill of the Upper House on taxation of sports gaming. The starting point of the legal review was merely the reduction of the tax rate with regard to horse racing bets. What at first glance … Continue Reading