MwStR: Besonderheiten der Umsatzbesteuerung von Online-Glücksspielen am Beispiel der Lotteriewetten

By Claus Hambach and Robert Hammerl, published in MwStR 2020, p. 600 f. Seit Einführung des Empfängerortprinzips für an Privatpersonen erbrachte elektronische Dienstleistungen zum 1.1.2015 dürfte der deutsche Fiskus schätzungsweise über 1,5 Mrd. € Umsatzsteuer aus unregulierten (!) Online-Glücksspielen eingenommen haben. Die MwStSystRL sieht zwar eine generelle Steuerbefreiung für Glücksspiele vor, räumt den Mitgliedstaaten dabei jedoch…


RdZ: LG Ulm: Zahlungsdienstleister als Ordnungshüter?

LG Ulm, Urteil vom 16.12.2019 – 4 0 202/ 18, Berufung eingelegt, Az. OLG 5 U 11 /20 Zusammenfassung von Dr. Bernd Berberich, veröffentlicht in Recht der Zahlungsdienste (RdZ), Heft 2/2020, S. 135. Volltext des Urteils: RdZL2020-135-1 unter www.rdz-online.de Weitere Informationen: www.rdz-online.de


iGB: Hamburg files complaints against trio of igaming operators

Source: igamingbusiness.com The Hamburg Ministry of the Interior and Sport has filed complaints against a trio of online gambling operators, which it claims have violated the prohibition on online gaming in the country. The case is now with the Hamburg Public Prosecutor, which will be tasked with making a decision whether to pursue it. (…)…


Dr Wulf and Claus Hambach again recommended in Who’s Who Legal 2020

Dr Wulf and Claus Hambach were again recommended in WWL 2020 in the section “Sports and entertainment”: “Claus Hambach of Hambach & Hambach is acclaimed by peers for his market-leading advice in tax matters and foremost understanding of gambling laws.” “Wulf Hambach is a widely renowned name in the field of gaming law. He is well…


iGamingBusiness: Let the Games begin… but in slow motion only

By Dr Wulf Hambach and Yannick Skulski, published on www.igamingbusiness.com After years of chaos and legal disputes, the German federal states have finally decided to open up the internet not only for sports betting, but also for virtual slot machines, casino table games and poker. Wulf Hambach (pictured left) and Yannick Skulski (below) look at…


ZfWG: Kein Ersatz von Spielverlusten bei Online-Glücksspielen

Published by Claus Hambach LL.M. and Maximilian Kienzerle in ZfWG 1/20 p. 74 f. Summary Online-gambling-players can neither reclaim their losses from credit card banks nor from payment service providers. This was recently decided not only by numerous local and regional courts, but even by the Higher Regional Court of Munich. With the verdict of the Wuppertal Regional Court of…


KPMG Malta Gaming eSummit 2019: Regulatory Masterclass – Germany and the Netherlands panel session

https://youtu.be/qwTzSrA6PvEVideo can’t be loaded because JavaScript is disabled: Regulatory Masterclass: Germany and the Netherlands panel session | KPMG Malta Gaming eSummit 2019 (https://youtu.be/qwTzSrA6PvE) This video will be loaded and played after clicking on play from Youtube, for this your Internet browser will establish a direct connection to Youtube.com. The privacy policy of Google Inc. applies.


KPMG Malta Gaming eSummit 2019 – A Summary

The eSummits of KPMG are hosted in Gibraltar, the Isle of Man and Malta, each year. They are invitation only gaming conferences, and are here to provide the industry with thought provoking strategic insight, across a spectrum of themes. The KPMG eSummit report 2019 will provide the reader with a synopsis of the main room…