General information
The state of Upper Austria charges a state surcharge of 150 % on the Federal Machine and VLT Charge pursuant to Sec. 57(4) of the Glücksspielgesetz [Gambling Act] for draws at gaming machines and for electronic lotteries at Video Lottery Terminals when participants are located in the state of Upper Austria.
Requirements
Basis for the fee taxation is the annual gross revenue from gaming (reduced by the value added tax at the legal rate). The annual gross revenue from gaming includes the stakes regarding the profits paid out during one calendar year.
Deadlines
No information available.
Completion period
No information available.
Competent authority
Amt der Oö. Landesregierung
[Office of the State Government of Upper Austria]
Direktion Finanzen
[Directorate for Finances]
Landesabgabenstelle
[State Levies Office]
Landhausplatz 1
4021 Linz
Phone (+43 732) 77 20- 113 01
Fax (+43 732) 77 20- 21 50 19
Email finD.post@ooe.gv.at
Procedure
No information available.
Authentication and signature
No information available.
Required documents
No information available.
Art und Format der Nachweise
No information available.
Costs and fees
No information available.
Further information
No information available.
Means of redress or appeal
No information available.
Legal bases
Laws and ordinances can be found in the Legal Information System (RIS).
Assistance and problem-solving services
EAP - Point of Single Contact Upper Austria
eap@ooe.gv.at
Link to form
No form required.
Information on data protection
Further information
Responsible for the content: Direktion Finanzen
Last update: 04.03.2021
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