This article will provide an overview as well as a critical analysis of the tax regime for online gambling in Germany. For the purposes of this article, online gambling shall be defined as a public gaming activity which does not require the physical presence of players, since participation is offered and effected through Internet access. This covers both games of chance (including poker), where the event which determines the outcome of the wager is generated electronically (e.g., online roulet-te), as well as games of chance in which the decisive event is real-life one (e.g., online sports betting). As in the rest of Europe, the phenomenon of online gambling is rela-tively recent in Germany, emerging only in the late 1990s. Its rising popularity ever since is a corollary to the spread of the Internet.

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Please read the full article at: http://online.liebertpub.com/doi/abs/10.1089/glre.2012.1714?journalCode=glre#utm_source=ETOC&utm_medium=email&utm_campaign=glre