Amusement tax switch to takings (BVerwG 2015): Allegations, Court Orders and Status

What this case is about

BVerwG, judgment of 14 October 2015, docket 9 C 22.14, is a decision of the Federal Administrative Court (Bundesverwaltungsgericht, 9th Senate) on municipal amusement tax (Vergnügungssteuer) for gaming machines. A gaming machine operator challenged the tax set by the municipality of Ochtrup in North Rhine-Westphalia, a dispute that began in 2010.

The case is part of the Gambling Tax Litigation record. The municipality had moved from a per-device measure (Stückzahlmaßstab) to a tax of 20 percent of net takings (Einspielergebnis) from 1 January 2010.

Who is covered

The plaintiff is a gaming machine operator and the defendant is the Gemeinde Ochtrup. The claims rested on Art. 105 Abs. 2a GG, the equality clause in Art. 3 Abs. 1 GG and protection of legitimate expectations (Vertrauensschutz).

The ruling affects municipalities that levy amusement tax on gaming machines and the operators who pay it. For other German matters, see Gambling Lawsuits in Germany.

Is there a payout?

No payout exists in this case. It is a tax dispute between an operator and a municipality, not a claim by players, and the record shows no fund or claim process.

What the court decided

On 14 October 2015, the BVerwG accepted the net-takings measure for municipal amusement tax on gaming machines. It also held that a transition rule may be required where operators need time to adjust after a change of tax base.

The path to the Federal Administrative Court ran through two lower courts. The VG Münster decided the case under 9 K 2028/10 on 24 January 2013, and the OVG Münster under 14 A 692/13 on 24 July 2014. The BVerwG set aside the OVG judgment and remanded the matter.

As of 14 November 2026, the record shows the 2015 judgment and the remand. The outcome after remand is not reported on this page.

Why it matters

The judgment is a routine ruling, but it settles two points that municipalities and operators keep returning to: a tax on net takings is an accepted measure, and a change of tax base can call for a transition period.

It follows the Federal Constitutional Court's earlier ruling on the per-device measure and precedes a 2026 decision on a tax with a minimum charge per device. For how tax rules apply to money players receive in gambling settlements, see Are Gambling Settlement Payments Taxable.

Related cases

• BVerfG, Beschluss vom 04.02.2009, 1 BvL 8/05: the earlier Constitutional Court order on the per-device measure.
• BVerwG, Beschluss vom 26.06.2026, 8 BN 2.26: a 2026 order on a 25 percent tax with a minimum charge of EUR 425 per device.

Questions people ask

Can a German municipality tax gaming machines on net takings?

Yes, according to this ruling. On 14 October 2015, the BVerwG accepted the net-takings measure (Einspielergebnis) for municipal amusement tax on gaming machines, in a case against the municipality of Ochtrup.

Does a change of tax base need a transition period?

It can. The BVerwG held that a transition rule may be required where operators need time to adjust after a change of tax base. The court set aside the OVG Münster judgment and remanded the case.

Is there any money to claim?

No. This is a tax case between an operator and a municipality, with no fund and no claim process. Where a settlement claim exists on this site, filing is free, and this site is not a law firm or a claims administrator.