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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 visiting certain facilities and events.

Municipalities regularly stipulate in their bylaws that the following events held in the municipal area are subject to amusement tax:

• Dance events of a commercial nature,
• Beauty dances (e.g. burlesque) and performances of a similar nature,
• sporting events that are organized 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 restaurants or pubs, club rooms, canteens or similar premises or in other places open to the public.

In addition, the municipal bylaws determine whether certain events are exempt from the tax liability (e.g. charitable, church, 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 identification.

Documents may be required. Please contact the responsible municipality/city.

The entertainment tax is calculated separately for each event.

The tax rates are set out in the bylaws of the municipality/city and can therefore vary depending on the location.

the responsible municipal, local or city administration