Guide · 7 min read
Arbitrage betting in Germany: licences, the 5.3% tax and the deposit limit
Germany has one of the most regulated betting markets in Europe: a central licensing authority, a public whitelist, a 5.3% tax on every stake and a deposit limit that applies across all operators. None of this makes sure bets illegal, but it changes the maths. This guide explains the rules, shows with a worked example how the tax eats into a sure-bet margin, and compares Germany with Austria in neutral terms.
Updated 22 October 2026
Contents
The short version
- Sure bets are ordinary single bets at several bookmakers in Germany too. They aren't banned, but bookmakers may limit accounts under their terms.
- Online sports betting needs a licence from the Joint Gambling Authority of the German states (GGL). Licensed operators are on the official whitelist.
- Every stake carries a 5.3% sports betting tax. The operator owes it, but often passes it on through lower odds or a deduction.
- Through the LUGAS system a deposit limit of €1,000 a month applies by default, across all operators.
- Betting exchanges and sharp bookmakers such as Pinnacle or Betfair are not on the whitelist.
This page is for readers who live in Germany or want to compare the German market with Austria. If you live in Austria, you bet with offers for Austria; the .de sites of bookmakers are for players in Germany.
The GGL licence and the whitelist
Since the State Treaty on Gambling 2021 (GlüStV 2021), the GGL in Halle grants online sports betting licences for all German states. It publishes a list of permitted operators, known as the whitelist, and licensed operators must show their licence on their home page.
According to the whitelist dated 2 October 2026, bet365, bwin, Tipico, Interwetten, bet-at-home, Admiralbet, Betway, Betano, NEO.bet, Sportingbet, Merkur Bets, LeoVegas, 888sport, Winamax and Bet3000, among others, hold a licence for their .de domains. In total the list names 27 sports betting operators, including some that run shops only.
Not on the whitelist are, for example, Pinnacle, Betfair (exchange and sportsbook) and Unibet. For sure bets this means that, as in Austria, both legs are placed at bookmakers that can limit you. The whitelist is the one place to check whether an operator is permitted in Germany; the guide to tax and legality covers licensing in the other markets.
The 5.3% tax in the sure-bet formula
According to the German federal administration portal, all sports bets placed in Germany are taxed at 5.3% of the stake. The operator owes the tax. What reaches you depends on how the operator handles it. In practice there are three variants:
- The operator absorbs the tax. It is then usually built into slightly lower odds. You see no deduction on the slip.
- Deduction from the stake or the whole payout. Mathematically your odds are multiplied by 0.947: 1.98 becomes 1.98 × 0.947 = 1.875.
- Deduction from net winnings only. The tax applies only to the profit part: 1.98 becomes 1 + 0.98 × 0.947 = 1.928.
deduction from the payout: effective odds = odds × 0.947
deduction from winnings: effective odds = 1 + (odds − 1) × 0.947
Bookmaker A offers 2.10 on player 1, bookmaker B 1.98 on player 2. Without tax, S = 1/2.10 + 1/1.98 = 0.47619 + 0.50505 = 0.98124, a margin of about 1.9%: each side pays about €509.56.
| Case | B's effective odds | S | Result on €500 |
|---|---|---|---|
| No deduction | 1.98 | 0.98124 | +€9.56 |
| B deducts 5.3% from winnings | 1.928 | 0.99485 | +€2.59 |
| B deducts 5.3% from the payout | 1.875 | 1.00951 | −€4.71 |
| Both deduct from the payout | 1.875 (A: 1.989) | 1.03616 | about −€17.45 |
With the deduction from winnings, the split is €239.33 at A and €260.67 at B, and each outcome pays about €502.59. With the deduction from the payout, the split is €235.85 and €264.15, and each outcome pays €495.29: a loss of about €4.71 whoever wins.
If both sides deduct from the payout, a sure bet needs a pre-tax margin of more than 5.6% (1 / 0.947 − 1) just to break even. Margins like that are rare and usually point to a pricing error that may be voided. The guide to good arbitrage percentages puts typical margins into context.
In Germany, then, the number that matters is the price after tax, not the price on the home page. Read each operator's rules on how it deducts, and check your first slip. Rules can change, and some operators absorb the tax only on certain bet types.
Assumptions: decimal odds, both bets accepted in full at the shown odds and not voided, amounts rounded to the cent. Real results can differ and can be negative.
LUGAS and the deposit limit
LUGAS is the cross-state gambling supervision system, and licensed operators must be connected to it. Under § 6c GlüStV 2021 the deposit limit across all operators may not exceed €1,000 a month as a rule. Higher limits are possible only in exceptional cases after a check; the GGL has published its own guidance for this.
For sure bets the limit matters, because money has to sit in several accounts. Example: you want €300 in each of five accounts. That is €1,500, more than the monthly limit, so you spread the deposits over two months or start with fewer accounts. Withdrawals don't raise your limit; the limit counts deposits.
It follows that moving money between accounts (one side wins, the other loses) uses up deposit volume in Germany. It is smarter to leave winnings in the accounts where you will need them again than to withdraw and redeposit constantly. The guide to distributing your bankroll across bookmakers shows how.
Which bookmakers exist
The whitelist is long, but many brands belong to a few groups and share prices or platforms. bwin and Sportingbet both belong to Entain; Merkur Bets and Xtip have the same operator. Pairs like these rarely produce sure bets against each other; the guide to bookmaker white labels explains why.
Another German feature: in-play betting is restricted to a narrow set of markets, such as the final result, the next goal or the next set. Live sure bets on corners or cards, familiar from international sites, therefore hardly exist with German licensees.
Germany and Austria compared
| Topic (as of October 2026) | Germany | Austria |
|---|---|---|
| Regulator | GGL for all states, public whitelist | The nine federal states, no national register |
| Charge on the stake | 5.3% sports betting tax | 5% betting duty (since 1 April 2025) |
| Passed on to players | Often, through odds or a deduction | Mostly absorbed by the bookmaker; exceptions such as Interwetten |
| Deposit limit | €1,000 a month across operators (LUGAS) | No cross-operator limit |
| Exchange for residents | None on the whitelist | None (Betfair Exchange doesn't accept customers from Austria) |
| Income tax on private winnings | Generally no | Generally no |
Neither market is “better”. Austria is usually simpler for sure bets, because many bookmakers absorb the duty and there is no shared deposit limit. Germany has a clear, central list of permitted operators. The details for Austria are in the Austrian betting duty guide.
What this means for you
- Always calculate with the price after tax. A sure bet with 1.9% before tax can be a loss after the deduction.
- Plan around the deposit limit. Fewer accounts with sensible balances beat many empty ones.
- Count group brands as one. They rarely give sure bets against each other.
ArbVantage focuses on Austria and Slovakia. For bookmakers we know pass on a charge, it calculates with the price after the deduction. Use the 14 free days to check whether enough sure bets come up for your accounts before you pay anything.
Frequently asked questions
Is arbitrage betting legal in Germany?
Yes. Sure bets are ordinary sports bets with permitted operators at prices they offer themselves. No law forbids choosing the best price. Operators may, however, limit accounts under their terms.
How high is the betting tax in Germany?
Sports bets in Germany are taxed at 5.3 percent of the stake. The operator owes the tax. Many pass it on through lower odds or a deduction from the stake, the payout or the winnings.
Are sure bets still worth it with the 5.3 percent tax?
Only if you calculate with the price after tax. If an operator deducts the tax from the whole payout, a typical sure bet with a 1 to 2 percent margin turns negative. If it deducts only from winnings or absorbs the tax, it can still work.
What does the LUGAS limit mean for sure bets?
Through LUGAS a deposit limit of 1,000 euros a month applies by default across all operators. Because sure bets need balances in several accounts, plan your deposits and leave winnings where you will use them again.
Sources
- German federal administration portal: race betting, lottery and sports betting tax, 5.3% of the stake (in German)
- Race Betting and Lottery Act (RennwLottG) § 17: tax base of the sports betting tax (in German)
- GGL: list of permitted operators (whitelist), as of 2 October 2026 (in German)
- GGL: FAQ on setting a different deposit maximum (PDF, in German)
- Memmingen Regional Court, judgment of 3 July 2025, 34 O 1733/24 (§ 6c GlüStV 2021, €1,000 monthly limit, in German)
- Austrian Business Service Portal (USP): betting duty return (in German)
As of October 2026. The calculations are illustrations under the stated assumptions. Not betting, financial, legal or tax advice. 18+.
Betting involves risk, sure bets included: odds move, bets get voided and accounts get limited. Only stake money you can afford to lose. If betting stops being fun, our responsible gambling page lists free help in Austria and Germany.