Pay amusement tax

The amusement tax is a local tax levied by a municipality on the basis of municipal statutes. The object of the tax is the cost of using or attending certain facilities and events.

The municipalities regularly standardise in their statutes that the following events held in the municipal area are subject to entertainment tax:

• Dance events of a commercial nature,
• Beauty dances (e.g. burlesque) and performances of a similar nature,
• sporting events that are organised on a professional and commercial basis,
• commercial film screenings,
• gambling on cash and non-cash assets in gambling clubs, casinos and similar establishments,
• the installation/operation of music, show, joke, game and skill machines or similar devices in amusement arcades and similar businesses as well as in pubs and restaurants, club rooms, canteens or similar premises or in other places open to the public.

In addition, the municipal statutes determine whether certain events are exempt from the tax liability (e.g. charitable, ecclesiastical, non-profit events).

The tax is levied, for example, on ticket sales or as a flat-rate tax if the event is accessible without an admission ticket or other form of ID.