Gambling – Gaming Machine Fee

General information

The state of Upper Austria charges a state surcharge of 150 % on the Federal Machine and VLT Charge pursuant to Sec. 57(4) of the Glücksspielgesetz [Gambling Act] for draws at gaming machines and for electronic lotteries at Video Lottery Terminals when participants are located in the state of Upper Austria.

Requirements

Basis for the fee taxation is the annual gross revenue from gaming (reduced by the value added tax at the legal rate). The annual gross revenue from gaming includes the stakes regarding the profits paid out during one calendar year.

Deadlines

No information available.

Completion period

No information available.

Competent authority

Amt der Oö. Landesregierung
[Office of the State Government of Upper Austria]
Direktion Finanzen
[Directorate for Finances]
Landesabgabenstelle
[State Levies Office]
Landhausplatz 1
4021 Linz

Phone (+43 732) 77 20- 113 01
Fax (+43 732) 77 20- 21 50 19
Email finD.post@ooe.gv.at

Procedure

No information available.

Authentication and signature

No information available.

Required documents

No information available.

Art und Format der Nachweise

No information available.

Costs and fees

No information available.

Further information

No information available.

Means of redress or appeal

No information available.

Legal bases

Laws and ordinances can be found in the Legal Information System (RIS).

Assistance and problem-solving services

EAP - Point of Single Contact Upper Austria
eap@ooe.gv.at

Link to form

No form required.

Information on data protection


Further information

Responsible for the content: Direktion Finanzen
Last update: 04.03.2021

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