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Hamburg wants to accept Esport under tax law

In cooperation with the Hamburg Ministry of Labor, Social Affairs, Family and Senior Citizens as well as the tax authorities, the Hamburger Sportjugend im Hamburger Sportbund e.V. has succeeded in building a bridge for sports clubs and associations and, for the time being, in making Esport a tax-deductible gambling offer in Hamburg and implementing it on a non-profit basis within the framework of youth welfare. Just a few months ago, this looked different.

The close cooperation of the above-mentioned organizations has made it possible to provide Hamburg sports clubs and associations with a remedy within the meaning of the tax code. The starting point here is § 11 SGB VIII, which defines a focus of youth work in sports, games and socializing.

For the e-Football League of the Hamburg Football Association, this regulation also provides clarity for the participating clubs.

The allocation of esports to youth welfare is to apply until a different decision is made on the phenomenon of eSports at regional or federal level.

The exact requirements can be found here. I have already written something about youth development in this article, general information about the foundation of the association can be read in this article. But you have to be clear whether you have commercial intentions or not.

Marian Härtel

Marian Härtel

Marian Härtel is a lawyer and entrepreneur specializing in copyright law, competition law and IT/IP law, with a focus on games, esports, media and blockchain.


03322 5078053