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Levying of a provincial supplement to the VLT tax (= primary tax of the Federal State)

General information

The Federal Province of Salzburg levies a supplement to the video-lottery terminal (VLT) tax of the Federal State.

Requirements

In the case of an obligation to pay under Section 57 of the Gaming Act (Glücksspielgesetz), the person liable to pay the tax is the licence holder or authorisation holder; in the absence of a relationship of authorisation, the contractual counterparty of the gambler, the organiser of the lottery and the intermediary, and, in the case of lotteries with gaming machines, the beneficial owner of the machines, are held jointly and severally liable to pay the tax.

Required documents

Until the time of payment (see below), the persons liable to pay the tax are required to submit an electronic statement of the amounts to be paid. The Federal Minister for Finance may, by means of a decree, lay down more specific rules regarding the electronic transmission of statements. This statement must be accompanied by documents certifying the stakes and winnings arising from games of chance during the accounting period. The statement is deemed to be equivalent to notification. If two or more persons are liable to pay the tax, they shall be held jointly and severally liable.

Procedure

The persons liable to pay the tax must self-assess the amount of tax for each calendar month and pay this amount by the 20th day of the calendar month following the date on which the tax falls due (due date) to the Tax Office for Fees, Transfer Tax and Gambling Tax, which is also the competent tax authority.

Costs and fees

For lotteries with gaming machines and for electronic lotteries via video-lottery terminals, the Federal gaming tax shall be 10% of the gross annual gaming revenue reduced by the statutory sales tax (Federal gaming machine and VLT tax, Bundesautomaten- und VLT-Abgabe) if they are carried out,
• in the case of gaming machines, on the basis of an authorisation under provincial law pursuant to Section 5 of the Gaming Act (Glücksspielgesetz), or
• in the case of video-lottery terminals, on the basis of a licence issued by the Federal Minister for Finance pursuant to Section 14 of the Gaming Act.

The regulations on provincial supplements added by the Federal Provinces (municipalities) regarding the Federal gaming machine and VLT tax remain subject to the relevant Financial Equalisation Acts (Finanzausgleichsgesetz, FAG). See Section 14(2) FAG 2017: maximum 150% supplement on the primary tax of the Federal State).

Deadlines

The tax shall be due on the first working day of the month in which the declaration is submitted, and thereafter on every first working day of every second month that follows. The tax becomes due at the time of the act giving rise to the taxable event. In the case of instant lotteries, the tax becomes due at the time when, in the relationship between the licence holder and the distributor, the gaming stakes become billable. In the case of electronic lotteries, the tax liability arises upon receipt of the stakes and payment of the winnings.

The persons liable to pay the tax pursuant to Section 57 must self-assess the tax for each calendar month and pay the amount due by the 20th day of the calendar month following the date on which the tax falls due (due date) to the Tax Office for Fees, Transfer Tax and Gambling Tax (Finanzamt für Gebühren, Verkehrsteuern und Glücksspiel).

Legal bases

Section 57 of the Federal Act of 28 November 1989 on the regulation of the gaming sector (Gaming Act, Glücksspielgesetz, GSpG), BGBl. No 620/1989, as amended.

Section 14(2) of the Financial Equalisation Act 2017, BGBl. I No 116/2016, as amended.

Act of 6 July 2011 on the levying of a supplement to the video-lottery terminal tax (Salzburg VLT Supplement Tax Act, Salzburger VLT-Zuschlagsabgabegesetz), LGBl. No 65/2011, as amended.

Means of redress or appeal

An appeal against a tax notice may be brought before the administrative courts pursuant to Section 243 of the Federal Tax Code (Bundesabgabenordnung). The Federal Finance Court (Bundesfinanzgericht) is responsible for appeals concerning decisions of the Tax Office for Fees, Transfer Tax and Gambling Tax.

Further information

The competent tax authority is the Tax Office for Fees, Transfer Tax and Gambling Tax.

Competent authority

The competent tax authority is the Tax Office for Fees, Transfer Tax and Gambling Tax.

The competent higher authority is:
Federal Ministry of Finance
Himmelpfortgasse 4-9
Vienna

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Assistance and problem-solving services

The competent tax authority is the Tax Office for Fees, Transfer Tax and Gambling Tax.

Salzburg office:
Aignerstrasse 10
5026 Salzburg
Tel. 0043- (0)50 233 233 (private individuals) (0)50 233 333 (businesses)

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