Gemeinsamen Glücksspielbehörde der Länder (G.G.L) Licensed Online Casinos and information on Germany Regulatory Body 2026

Overview

Germany is one of the latest European countries to legalize online gambling activities. More specifically, online gambling activities have been legal in the country since July 2021 after the German Government passed a new gambling legislation called the German Interstate Treaty on Gambling or better known as Glücksspielstaatsvertrag. As soon as the Glücksspielstaatsvertrag 2021 came into effect, the Gemeinsamen Glücksspielbehörde der Länder (GGL)  was established and tasked with regulating different forms of online gambling activities across all sixteen federal states. 

Before the German Regulatory Body was formed, only the Schleswig-Holstein state issued remote gaming licenses. In other German states, there was no uniform iGaming regulatory framework and no uniform gambling legislation. 

The Gemeinsamen Glücksspielbehörde der Länder is Germany's main supervisory and regulatory institution for the German iGaming scene. The Germany Regulatory Body is also authorized to monitor cross-border iGaming services and products accessible to German residents. The regulatory body also monitors the recent developments in the German and global gambling market and conducts the research necessary to foster the growth of the country’s economy via gambling services and practices. 

Fostering the cooperation of the countries' gaming supervisory authorities with those of other nations, as well as between their own gaming supervisory authorities, is also one of the main tasks of the regulatory body. The regulatory body’s operations are also focused on ensuring player and minor protection and combating the negative effects of excessive gambling and gambling addiction. 

The Gemeinsamen Glücksspielbehörde der Länder makes is also tasked with making sure the main gambling law is applied and enforced the right way and allowing gambling facilities to operate within the same, standardized framework. The agency’s other responsibilities include offering assistance and cooperation to organizations and the Government regarding any potential negative trends in the gambling market. Moreover, the authority is observing the gambling industry and works towards offering academic study of gambling. 

Some gambling activities monitored and regulated by the Gemeinsamen Glücksspielbehörde der Länder include:

• Online Casinos 
• Gambling Halls
• Horse Race Betting
• Sports Betting
• All Gaming Devices
• Lotteries

All gambling operators licensed by the Gemeinsamen Glücksspielbehörde der Länder need to comply with the main gambling legislation. Operators require licenses to offer real-money casino games at online gambling sites and to run gaming arcades and gaming machines. Commercial gaming venues and agents working in the country, as well as, bookmakers and totalizers, local outlets selling lottery tickets, and smaller and bigger lotteries, also require valid licensing. 

To start the licensing application process, operators need to send all the required application documentation via email listed on the official website. The documentation includes financial reports no older than six months, a business plan, expected profits and losses, proof of funding, and more. When it comes to the German gambling tax regime, both land-based and remote gambling operators need to pay taxes on their gross revenues. Land-based casinos do not pay corporate taxes.

Tax rates are different in different federal states. Operators of slot machines are liable to corporate tax that ranges from 12% to 20% and is based on the gross gaming revenue generated by slot machines. Once again, the tax rate is not the same in all sixteen federal states. In addition to corporate taxes, operators of slot machines are legally obliged to pay amusement taxes and the cost is once again based on the gross gaming revenues collected from slot machines.