While replying to this thread, I was curious how things were going with the updated gambling tax in Germany.
It took a bit of effort to find the data source, but have pulled out the numbers for the past 7-8 quarters and they make for pretty grim reading... although of little surprise to anybody. As always, errors are my own.
* Q3 2021 was a transition period, most operators had to be compliant by October 2021. Included for reference but not particularly useful in this context.
So if we take Q4 2021 as a baseline:
It took a bit of effort to find the data source, but have pulled out the numbers for the past 7-8 quarters and they make for pretty grim reading... although of little surprise to anybody. As always, errors are my own.
| Period | Rennwett- und Lotteriesteuer (Total) | virtuelle Automatensteuer (Slots) |
| Q2 2023 | €614.593m | €68.517m |
| Q1 2023 | €666.105m | €80.128m |
| Q4 2022 | €610.925m | €78.774m |
| Q3 2022 | €596.133m | €95.464m |
| Q2 2022 | €661.034m | €114.777m |
| Q1 2022 | €701.378m | €140.683m |
| Q4 2021 | €700.319m | €156.849m |
| Q3 2021 | €516.004m | €32.726m* |
* Q3 2021 was a transition period, most operators had to be compliant by October 2021. Included for reference but not particularly useful in this context.
So if we take Q4 2021 as a baseline:
- double-digit quarter-on-quarter declines have been observed in five of the six quarters - Q1 2023 being the outlier at a modest +1.7%
- the first year-on-year numbers are horrendous, with drops approaching 50% between Q4 2021 and Q4 2022
- even without the honeymoon of the first two quarters, Q2 2023 is 40% down on Q2 2022, and 28% down on Q3 2022.
