Currently in Germany operates two types of gambling establishments: gambling houses and casinos. The first type is managed by state or private companies; the supervision over the activities of such businesses is carried out by local authorities. Gambling houses are owned by private individuals. Under current law, all the games are also divided into two types: the French and American roulette, baccarat, blackjack, Kwik-boards and poker are referred to the group of games of chance, which is explained by client’s inability to influence on progress. The second group includes all the rest game types, including slot machines, billiards, flippers, and others have been defined to the group of skill.
Separating gambling activities carefully
Games of chance can only be offered in the state gaming houses only. The state in this case guarantees the ‘chance’ nature of the game, since no one can guarantee that a private owner will not be tempted to mount a magnet in a roulette table or cheat in any other way. Due to the government guarantees, gambling establishments are trusted establishments, that’s why the stake rates are traditionally high. In private gaming salons one can enjoy games of skill: there are more than 25 thousand of such enterprises throughout Germany. However, establishing gambling businesses is a mission of an unparalleled complexity. Thus, a potential business owner will have to pass through the drudgery of acquiring permissions associated with the personality of the owner, facilities and equipment.
By separating the games, the ability to makes use of machinations by private gambling establishments has decreased significantly; moreover, privately held organizations are subjected to thorough random inspections. To prevent fraudulent actions in public casinos, a special system of control and supervision exists. In all public casinos trained auditors perform their duties: being the employees of the tax administration, they literally day and night follow the functions of everyone and everything: from a certain game table to the annual balance sheet.
Supervisors and employees
Auditors may require any documentation at any time; they also have access to all the areas of the gambling establishment. The number of audits typically depends on the size of the enterprise. Thus, in the largest gambling house of Dortmund city, 35 auditors are employed. To completely eliminate the possibility of collusion and staff auditor, a number of precautions is followed. First of all, the auditors have staggered working hours; chummy relationships with the staff are prohibited. A high salary level partially excludes the bribery risks.
Employees, in turn, to get the working permit must have an irreproachable reputation: no criminal past, considerable debts, alcohol or drug addiction, etc. All the staff members are not eligible to play in their own gambling establishments.
Gambling establishments are subject to only one tax, which is 80% of the total gaming revenue. Fees charged to the enterprise daily. More info about the nuances of taxation system find at https://www.dgfev.de, a gambling website oozing with comprehensive materials on stats and legal aspects. Every week a registration in the financial and tax management account book is made, and fees are paid to the relevant fund.