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Dublin Core
The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.
Title
A name given to the resource
German Law
LAW
Applicability
Where does the law apply?
Example: Germany, EU etc.
Germany
Legal source
What is the legal source?
Example: "Beschäftigungsverordunung" (= Employment Regulation)
Execution Ordinance to the Racing Betting and Lotteries Act (“Durchführungsverordnung zum Rennwett- und Lotteriegesetz" [RennwLottDV])
Status
When did the law go into effect or when did it expire?
Example: The law became effective on April 1, 2020
The Racing Betting and Lotteries Act and its Execution Ordinance became effective on July 1, 2021
Reference
How to quote the law?
Example: § 22 Nr. 5 BeschV
<a href="https://www.buzer.de/15_RennwLottDV.htm" target="_blank" rel="noreferrer noopener">§ 15 RennwLottDV</a>
Content (translated version)
What is the translation of the original law?
Example:
§ 22: Special Professions
No approval is required for the issuance of a residence permit to [...].
5. Players who professionally practice esports in the form of a competition between people, and whose employment is intended in German clubs or comparable institutions participating in competitions of esports, if they are
a) over 16 years of age,
b) receive a gross salary of at least 50 percent of the contribution assessment ceiling for statutory pension insurance (= 42.600€), and
c) the German umbrella organization responsible for esports confirms the professional practice of esports and that the form of esports practiced is of significant national or international importance
§ 15: Sports betting <br />(1) Bets placed on the occasion of sporting events that are not taxed as race bets within the meaning of § 11 shall be subject to the sports betting tax regardless of the location of the sporting event. <br />(2) Sport within the meaning of the Racing Betting and Lotteries Act is the physical activity of a human being or of a human being together with a trained or trained animal that goes beyond what is otherwise customary and is characterized by externally observable efforts or by movement attributable to personal skill. This activity also includes sporting competitions between people using technical equipment, such as drone flying competitions and motor sports. <br />(3) Chess and competitions between people using computer games, such as so-called esports, shall be considered sports within the meaning of (2). <br />(4) Not a sport within the meaning of (2) are bridge and related games, purely mental sports, an event animated by a computer program, the outcome of which is determined by a program, and purely animal competitions, such as dog racing and cockfighting. <br />(5) [...]<br /><br />
<p>The legislative materials state in explanatory terms:</p>
<p>§ 15 explains and specifies the concept of sports betting. This is an independent definition under tax law that goes beyond the regulatory definition of sports betting in the Glückspielstaatsvertrag 2021. (3) also considers competitions to be sports in which people must demonstrate various special motor and mental abilities, such as pronounced hand-eye coordination, high reaction speed and special stamina, good spatial orientation, and foresight and lateral thinking. It is irrelevant whether the competitions are individual or team sports and whether they are played on computers or on game consoles. The fiction is made on the basis of § 52 of the German Tax Code. Questions of doubt are answered profiscally in this respect. (4) contains an exemplary list of mental sports and events that are not to be regarded as sporting events within the meaning of the Race Betting and Lotteries Act. The regulation covers the aforementioned games and mental sports regardless of whether they are operated by means of a computer.</p>
Content (original version)
What is the content of the law in the original version?
Example:
§ 22: Besondere Berufsgruppen
Keiner Zustimmung bedarf die Erteilung eines Aufenthaltstitels an […]
5. Personen, die eSport in Form eines Wettkampfes zwischen Personen berufsmäßig ausüben und deren Einsatz in deutschen Vereinen oder vergleichbaren an Wettkämpfen teilnehmenden Einrichtungen des eSports vorgesehen ist, wenn sie
a) das 16. Lebensjahr vollendet haben,
b) der Verein oder die Einrichtung ein Bruttogehalt zahlt, das mindestens 50 Prozent der Beitragsbemessungsgrenze für die gesetzliche Rentenversicherung beträgt, und
c) der für den eSport zuständige deutsche Spitzenverband die berufsmäßige Ausübung von eSport bestätigt und die ausgeübte Form des eSports von erheblicher nationaler oder internationaler Bedeutung ist
§ 15: Sportwetten <br />(1) Wetten aus Anlass von Sportereignissen, die nicht als Rennwetten im Sinne des § 11 besteuert werden, unterliegen unabhängig vom Ort des Sportereignisses der Sportwettensteuer. <br />(2) Sport im Sinne des Rennwett- und Lotteriegesetzes ist die körperliche Betätigung eines Menschen oder eines Menschen zusammen mit einem trainierten oder abgerichteten Tier, die über das ansonsten übliche Maß hinausgeht und durch äußerlich zu beobachtende Anstrengungen oder durch die einem persönlichen Können zurechenbare Bewegung gekennzeichnet ist. Zu dieser Betätigung gehören auch sportliche Wettkämpfe zwischen Menschen mit Hilfe von technischen Geräten, wie beispielsweise Drohnen-Flugwettbewerbe und Motorsport. <br />(3) Schach und Wettkämpfe zwischen Menschen mit Hilfe von Computerspielen, wie beispielsweise der sogenannte E-Sport, gelten als Sport im Sinne des Absatzes 2. <br />(4) Kein Sport im Sinne des Absatzes 2 sind Bridge und artverwandte Spiele, reine Denksportarten, ein durch ein Computerprogramm animiertes Ereignis, dessen Ausgang von einem Programm ermittelt wird, sowie reine Tierwettkämpfe, wie beispielsweise Hunderennen und Hahnenkämpfe. (5) […]<br /><br />
<p>Erklärend steht in den Gesetzesmaterialien:</p>
§ 15 erläutert und konkretisiert den Sportwettenbegriff. Es handelt sich um eine eigenständige steuerrechtliche Begriffsbestimmung, die über den ordnungsrechtlichen Begriff der Sportwette hinausgeht. Absatz 3 fingiert auch Wettkämpfe als Sport, bei denen Menschen verschiedene besondere motorische und geistige Fähigkeiten vorhalten müssen, wie z.B. ausgeprägte Hand-Augen- Koordination, hohe Reaktionsgeschwindigkeit und besonderes Durchhaltevermögen, gutes räumliches Orientierungsvermögen sowie vorausschauendes und laterales Denken. Dabei ist es unerheblich, ob die Wettkämpfe als Individual- oder Mannschaftssport sowie auf Computern oder auf Spielkonsolen betrieben werden. Die Fiktion wird in Anlehnung an § 52 Abgabenordnung vorgenommen. Zweifelsfragen werden insoweit profiskalisch beantwortet. Absatz 4 enthält eine beispielhafte Aufzählung von Denksportarten und Ereignissen, die nicht als Sportereignis im Sinne des Rennwett- und Lotteriegesetzes anzusehen sind. Die Regelung erfasst die genannten Spiele und Denksportarten unabhängig davon, ob sie mittels Computer betrieben werden.
Submitting Researcher
Who submitted the item?
Example:
Without HTML: Nepomuk Nothelfer
With HTML: <a href="LINK">Nepomuk Nothelfer</a>
<a href="https://www.linkedin.com/in/nepomuknothelfer/" target="_blank" rel="noreferrer noopener">Nepomuk Nothelfer</a>
Note of the submitting researcher
What other information is relevant/interesting?
Example:
According to the list of qualified tournaments ("Liste qualifizierter Spielbetriebe im E-Sport") from April 2021 following tournaments are considered to be “professional practice”:
• League of Legends European Championship (Riot Games, League of Legends)
• League of Legends Prime League Pro Division (Riot Games, League of Legends)
• ESL One Cologne (ESL Gaming GmbH, Counter-Strike: Global Offensive)
• ESL One Germany (ESL Gaming GmbH, Dota 2)
• ESL Meisterschaft (ESL Gaming GmbH, Counter-Strike: Global Offensive, Dota 2, Warcraft 3 Reforged, Clash of Clans)
• 99 Damage Liga (Freaks 4U Gaming GmbH, Counter-Strike: Global Offensive)
You can download the list here: https://www.bmas.de/SharedDocs/Downloads/DE/Gesetze/esbo-liste-qualifizierter-spielbetriebe-e-sport.html
Regardless of the question of whether and how to get a permit for betting on esports in Germany (Details in this regard can be found in the German publication <a href="https://esportsresearch.net/literature/items/show/980" target="_blank" rel="noreferrer noopener">Zulässigkeit von Wetten auf eSport-Ereignisse nach deutschem Glücksspielrecht / Admissibility of Bets on Esports Events Under German Gambling Law</a>), there is the question of how such bets are taxed. The new law regulates that certain esports titles are considered sports when it comes to betting tax. <br /><br />The content of the law is controversial in detail. The definition of sport is so broad that large parts of esports already are included. Therefore, there is no need for a separate regulation for esports in (3). In addition, the wording regarding the definition of esports is very broad, but is again severely narrowed by the legislative materials. Details can be found in following publication (in German): <a href="https://esportsresearch.net/literature/items/show/982" target="_blank" rel="noreferrer noopener">eSport im Fadenkreuz der Sportwettensteuer – Eine Analyse des § 15 RennwLottDV-E (Esports in the Crosshairs of Sports Betting Tax Regulation - An Analysis of § 15 RennwLottDV-E)</a>
Publications on the law
What publications are there on this law? Please also include a link to the entry in the ERN literature database here!
Example:
With HTML:
<a href="LINK">NAME OF PUBLICATION</a> <br/> <br/>
<a href="LINK"> NAME OF PUBLICATION 2</a>
Without HTML:
Das deutsche eSport-Visum (Teil I) - Eine kritische Analyse des § 22 Nr. 5 BeschV (The German Esports Visa (Part I) - A Critical Analysis of § 22 No. 5 BeschV)
Das deutsche eSport-Visum (Teil II) - Eine kritische Analyse des § 22 Nr. 5 BeschV (The German Esports Visa (Part II) - A Critical Analysis of § 22 No. 5 BeschV)
<a href="https://esportsresearch.net/literature/items/show/982" target="_blank" rel="noreferrer noopener">eSport im Fadenkreuz der Sportwettensteuer – Eine Analyse des § 15 RennwLottDV-E (Esports in the Crosshairs of Sports Betting Tax Regulation - An Analysis of § 15 RennwLottDV-E)</a>
Context (by submitting researcher)
What is the context of the law?
Example:
According to § 21 (1) [Sports Betting] of the State Treaty on Gambling 2021, sports betting " can be permitted as combination bets or individual bets on the outcome of sporting events or sections of sporting events (outcome bets) as well as on individual events during the sporting event or on a combination of such events (event bets).
According to § 3 (1) sentence 4, sports bets are payment-based "bets at fixed odds on a future event during a sports event, on the outcome of a sports event or on the outcome of segments of sports events". According to sentence 5, a sporting event is "a sporting competition between people according to defined rules".
The "Erläuterung zum Glücksspielstaatsvertrag 2021", p. 51 addresses whether esports events can also be sporting events.
<p>The Racing Betting and Lotteries Act ("<a href="https://www.gesetze-im-internet.de/rennwlottg_2021/BJNR206510021.html" target="_blank" rel="noreferrer noopener">Rennwett- und Lotteriegesetz</a>" [RennwLottG]) regulates the tax framework for gambling in Germany. § 16 and the following laws regulate the sports betting tax.</p>
16: "Betting on the occasion of sports events [...] (sports betting), is subject to sports betting tax if the sports bet is organized within the scope of this Act. This is the case if<br />
<ol>
<li>the organizer of the sports bet has his domicile, habitual residence, place of management or registered office within the area of application of this Act when the betting contract is concluded, or</li>
<li>the bettor performs the acts necessary for the creation of the betting contract within the scope of this Act."</li>
</ol>
<p>It was unclear until the amendment in 2021 whether betting on esports was also included. This is now addressed by § 15 of the Execution Ordinance (§ 15 RennwLottDV) to the Act (see below).</p>
Dublin Core
The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.
Title
A name given to the resource
The taxation of betting on esports in Germany in “§ 15 RennwLottDV” (Execution Ordinance to the Racing Betting and Lotteries Act)
Betting
Durchführungsverordnung zum Rennwett- und Lotteriegesetz
Gambling
Germany
Law
Permit
Rennwett- und Lotteriegesetz
RennwLottDV
-
Dublin Core
The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.
Title
A name given to the resource
German Law
LAW
Note of the submitting researcher
What other information is relevant/interesting?
Example:
According to the list of qualified tournaments ("Liste qualifizierter Spielbetriebe im E-Sport") from April 2021 following tournaments are considered to be “professional practice”:
• League of Legends European Championship (Riot Games, League of Legends)
• League of Legends Prime League Pro Division (Riot Games, League of Legends)
• ESL One Cologne (ESL Gaming GmbH, Counter-Strike: Global Offensive)
• ESL One Germany (ESL Gaming GmbH, Dota 2)
• ESL Meisterschaft (ESL Gaming GmbH, Counter-Strike: Global Offensive, Dota 2, Warcraft 3 Reforged, Clash of Clans)
• 99 Damage Liga (Freaks 4U Gaming GmbH, Counter-Strike: Global Offensive)
You can download the list here: https://www.bmas.de/SharedDocs/Downloads/DE/Gesetze/esbo-liste-qualifizierter-spielbetriebe-e-sport.html
The legislative materials to the State Treaty now explicitly state that esports can be considered sports. However, the responsible authority must examine this on a case-by-case basis. This authority (Regierungspräsidium of the city of Darmstadt) has so far refused to do so. Details can be found in following publication (in German): <a href="https://esportsresearch.net/literature/items/show/980" target="_blank" rel="noreferrer noopener">Zulässigkeit von Wetten auf eSport-Ereignisse nach deutschem Glücksspielrecht (Admissibility of Bets on Esports Events Under German Gambling Law)</a><br /><br />
<p>In addition, the new law on the taxation of betting on esports (<a href="https://esportsresearch.net/legaldb/items/show/6" target="_blank" rel="noreferrer noopener">§ 15 RennwLottDV</a>) came into force on July 1, 2021. Details can be found in following publication (in German): <a href="https://esportsresearch.net/literature/items/show/982" target="_blank" rel="noreferrer noopener">eSport im Fadenkreuz der Sportwettensteuer – Eine Analyse des § 15 RennwLottDV-E (Esports in the Crosshairs of Sports Betting Tax Regulation - An Analysis of § 15 RennwLottDV-E)</a></p>
Applicability
Where does the law apply?
Example: Germany, EU etc.
Germany
Legal source
What is the legal source?
Example: "Beschäftigungsverordunung" (= Employment Regulation)
Legislative materials on the State Treaty on Gambling 2021 („<a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjArcyqqo_yAhX8hv0HHUcTDGUQFjAAegQIBxAD&url=https%3A%2F%2Fbravors.brandenburg.de%2Fbr2%2Fsixcms%2Fmedia.php%2F68%2FGVBl_I_06_2021-Anlage.pdf&usg=AOvVaw3RFhrFNxlDqWkmGg5wWRHB" target="_blank" rel="noreferrer noopener">Glücksspielstaatsvertrag 2021</a>“)
Status
When did the law go into effect or when did it expire?
Example: The law became effective on April 1, 2020
The State Treaty on Gambling 2021 became effective on July 1, 2021
Reference
How to quote the law?
Example: § 22 Nr. 5 BeschV
<a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwiDj-bLqo_yAhXXOuwKHVgyB6QQFjAAegQIBhAD&url=https%3A%2F%2Fwww.vdai.de%2Fregelwerke%2FGlueStV%2FErlaeuterungen%2520GlueStV%25202021.pdf&usg=AOvVaw150uPZwci-TSTAqoKANNCz" target="_blank" rel="noreferrer noopener">Erläuterungen zum Glücksspielstaatsvertrag 2021, p. 51</a>
Content (translated version)
What is the translation of the original law?
Example:
§ 22: Special Professions
No approval is required for the issuance of a residence permit to [...].
5. Players who professionally practice esports in the form of a competition between people, and whose employment is intended in German clubs or comparable institutions participating in competitions of esports, if they are
a) over 16 years of age,
b) receive a gross salary of at least 50 percent of the contribution assessment ceiling for statutory pension insurance (= 42.600€), and
c) the German umbrella organization responsible for esports confirms the professional practice of esports and that the form of esports practiced is of significant national or international importance
Legislative materials on the State Treaty on Gambling 2021 („Glücksspielstaatsvertrag 2021“), p. 51:<br /><br />In the new sentence 5 of § 3 (1) of the State Treaty on Gambling 2021, the sports event is defined as a sporting competition between people according to defined rules. By limiting the definition to sporting competitions, bets on all competitions that are not recognized as sports are excluded. The term "sport" is not defined in the treaty and is open to interpretation. This takes into account the fact that the understanding of which activities are recognized as sports is in a state of regular change and may also change during the term of this Interstate Treaty. The Interstate Treaty therefore also contains, for example, neither a general prohibition nor an express permission for betting on "esports" events. Rather, within the framework of the licensing procedure for betting pursuant to § 21 (5) of the State Treaty on Gambling 2021, the authority must examine whether the event to be bet on in each case is a sport, whereby the authority may seek expert advice from a sports advisory board and may consult the associations concerned (e.g. associations in which the participants in the event to be bet on are organized). Even if the event is a sports event, the further requirements of § 21 (1a) of the State Treaty on Gambling 2021 must also be examined in the licensing procedure (e.g. lack of particular susceptibility to manipulation).
Content (original version)
What is the content of the law in the original version?
Example:
§ 22: Besondere Berufsgruppen
Keiner Zustimmung bedarf die Erteilung eines Aufenthaltstitels an […]
5. Personen, die eSport in Form eines Wettkampfes zwischen Personen berufsmäßig ausüben und deren Einsatz in deutschen Vereinen oder vergleichbaren an Wettkämpfen teilnehmenden Einrichtungen des eSports vorgesehen ist, wenn sie
a) das 16. Lebensjahr vollendet haben,
b) der Verein oder die Einrichtung ein Bruttogehalt zahlt, das mindestens 50 Prozent der Beitragsbemessungsgrenze für die gesetzliche Rentenversicherung beträgt, und
c) der für den eSport zuständige deutsche Spitzenverband die berufsmäßige Ausübung von eSport bestätigt und die ausgeübte Form des eSports von erheblicher nationaler oder internationaler Bedeutung ist
"Erläuterung zum Glücksspielstaatsvertrag 2021", S. 51:
Im neuen Satz 5 wird zur Klarstellung das Sportereignis als ein sportlicher Wettkampf zwischen Menschen nach definierten Regeln definiert. Durch die Begrenzung auf sportliche Wettkämpfe scheiden Wetten auf sämtliche Wettkämpfe aus, die nicht als Sport anerkannt sind. Der Begriff des Sports wird staatsvertraglich nicht definiert und ist der Auslegung zugänglich. Dies trägt dem Umstand Rechnung, dass sich das Verständnis darüber, welche Tätigkeiten als Sport anerkannt werden, in einem regelmäßigen Wandel befindet und sich auch während der Laufzeit dieses Staatsvertrages ändern kann. Der Staatsvertrag enthält deshalb auch beispielsweise weder ein generelles Verbot noch eine ausdrückliche Erlaubnis für Wetten auf „E-Sport“-Ereignisse. Vielmehr ist von der Behörde im Rahmen des Erlaubnisverfahrens für Wetten nach § 21 Absatz 5 zu prüfen, ob es sich bei dem jeweils zu bewettenden Ereignis um Sport handelt, wobei die Behörde sich hierbei fachlich von einem Sportbeirat beraten lassen kann und betroffene Verbände (z.B. Verbände, in denen die Beteiligten des zu bewettenden Ereignisses organisiert sind) angehört werden können. Auch wenn es sich um ein Sportereignis handelt, müssen im Erlaubnisverfahren auch die weiteren Voraussetzungen des § 21 Absatz 1a geprüft werden (z.B. fehlende besondere Manipulationsanfälligkeit).
Submitting Researcher
Who submitted the item?
Example:
Without HTML: Nepomuk Nothelfer
With HTML: <a href="LINK">Nepomuk Nothelfer</a>
<a href="https://www.linkedin.com/in/nepomuknothelfer/" target="_blank" rel="noreferrer noopener">Nepomuk Nothelfer</a>
Publications on the law
What publications are there on this law? Please also include a link to the entry in the ERN literature database here!
Example:
With HTML:
<a href="LINK">NAME OF PUBLICATION</a> <br/> <br/>
<a href="LINK"> NAME OF PUBLICATION 2</a>
Without HTML:
Das deutsche eSport-Visum (Teil I) - Eine kritische Analyse des § 22 Nr. 5 BeschV (The German Esports Visa (Part I) - A Critical Analysis of § 22 No. 5 BeschV)
Das deutsche eSport-Visum (Teil II) - Eine kritische Analyse des § 22 Nr. 5 BeschV (The German Esports Visa (Part II) - A Critical Analysis of § 22 No. 5 BeschV)
<a href="https://esportsresearch.net/literature/items/show/980" target="_blank" rel="noreferrer noopener">Zulässigkeit von Wetten auf eSport-Ereignisse nach deutschem Glücksspielrecht (Admissibility of Bets on Esports Events Under German Gambling Law)</a>
Context (by submitting researcher)
What is the context of the law?
Example:
According to § 21 (1) [Sports Betting] of the State Treaty on Gambling 2021, sports betting " can be permitted as combination bets or individual bets on the outcome of sporting events or sections of sporting events (outcome bets) as well as on individual events during the sporting event or on a combination of such events (event bets).
According to § 3 (1) sentence 4, sports bets are payment-based "bets at fixed odds on a future event during a sports event, on the outcome of a sports event or on the outcome of segments of sports events". According to sentence 5, a sporting event is "a sporting competition between people according to defined rules".
The "Erläuterung zum Glücksspielstaatsvertrag 2021", p. 51 addresses whether esports events can also be sporting events.
The State Treaty on Gambling 2021 is a treaty concluded by the individual federal states in Germany that regulates the ability to gamble. Betting is allowed only in exceptions. One example is sports betting (§§ 21, 3):<br /><br />According to § 21 (1) of the State Treaty on Gambling 2021[Sports Betting], sports betting "can be permitted as combination bets or individual bets on the outcome of sporting events or sections of sporting events (outcome bets) as well as on individual events during the sporting event or on a combination of such events (event bets)"<br /><br />According to § 3 (1) sentence 4, sports bets are payment-based "bets at fixed odds on a future event during a <strong>sports event</strong>, on the outcome of a <strong>sports event</strong> or on the outcome of segments of <strong>sports events</strong>". According to sentence 5, a <strong>sports event</strong> is "a sporting competition between people according to defined rules". <br /><br />The "Erläuterung zum Glücksspielstaatsvertrag 2021", p. 51 addresses whether esports events can also be sports events (see below).
Dublin Core
The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.
Title
A name given to the resource
Permit for betting on esports in Germany in the „Glücksspielstaatsvertrag 2021“ (State Treaty on Gambling 2021)
Betting
Gambling
Germany
Glücksspielstaatsvertrag 2021
Law
Permit
State Treaty on Gambling 2021