Baden-Württemberg to Regulate Online Casino Table Games in 2024

Legalization of Online Blackjack and Roulette

Under the treaty, individual states have the authority to establish their own rules regarding virtual casinos offering table games such as blackjack and roulette. Baden-Württemberg has now exercised this option, allowing state-run operations to offer these games legally within its jurisdiction.

The legislative bill justifying the regulation highlights concerns over unlicensed gambling, stating that without a legal alternative, residents will likely continue turning to unregulated offshore operators. The bill also notes the inconsistency of allowing such games in other states while maintaining a ban in Baden-Württemberg.

Tax Structure for Online Casinos

The newly approved regulation sets a tiered taxation system for online casino revenues:

• 15% tax on monthly revenue up to €300,000
• 20% tax on revenue between €300,000 and €750,000
• 25% tax on revenue exceeding €750,000

This model is expected to generate state revenue while providing a regulated gambling environment that ensures consumer protection.

Germany’s Highly Restrictive iGaming Market

Germany remains one of the most tightly regulated iGaming markets globally. Operators must comply with strict limitations, including:

• A €1 stake limit per spin for online slots
• A 5% stake tax on all bets
• A mandatory five-second delay between slot spins
• A €1,000 monthly deposit cap across all licensed operators, which can only be lifted after a detailed financial assessment

Critics argue that these restrictions push high-stakes players toward the black market, undermining the goals of regulation.

Bavaria led the way in April 2024, launching a state-run virtual casino under the State Lottery and Casino Administration. Schleswig-Holstein followed in September 2024. Now, Baden-Württemberg has taken the next step, reinforcing a trend toward state-controlled online casino markets within Germany.