Raffle and prize draw for your Christmas action in Austria

Raffle or prize draw for your Christmas action in Austria: up to 4,000 euros of game capital a year without a permit, above it the tax office.

In short A raffle or prize draw at your Christmas action in Austria is possible without a permit up to 4,000 euros of game capital per calendar year, with no commercial purpose. Above that you need a permit from the Finanzamt Österreich. Nothing is confirmed for online tickets, so ask them. Work out the game capital in advance.

This article describes the rules in Austria.

A ticket pot at the Advent market looks harmless, but legally it is a game of chance under the Glücksspielgesetz (Austrian gambling act). This article does not replace advice from your Finanzamt (tax office).

When is a raffle allowed in Austria?

The Glücksspielgesetz (GSpG) is a federal law. Under § 4 para. 5, Glückshäfen, Juxausspielungen and tombola games fall outside the gambling monopoly, as long as the combined game capital of the same organiser does not exceed 4,000 euros per calendar year.

In addition, the draw must pursue neither the organisers' personal interests nor a commercial purpose. The provision names no registration and no permit. The law is federal, so neither the municipality nor the state is responsible for the game itself.

How do you calculate the game capital?

The game capital is the number of tickets issued times their unit price (§ 40 para. 1 GSpG). What counts is the sum of all such draws by your association in the calendar year, not just the Christmas action.

An example: 800 tickets at 2 euros make 1,600 euros. If your association already held a summer draw worth 1,500 euros, 900 euros remain for Advent.

Add up all draws by the same organiser within a calendar year.
When in doubt, calculate generously.
Keep a table with date, number of tickets and price, and store it.

What does "no commercial purpose" mean?

The draw must not serve the organisers' personal interests or a commercial purpose. The proceeds go to the association's purpose, and the prizes ideally come from businesses and members.

The official source does not explain where exactly the line runs. If you are unsure, for instance because a member supplies the prizes commercially, ask the Finanzamt Österreich beforehand.

What applies above 4,000 euros of game capital?

Then you need a federal permit, issued by the Finanzamt Österreich (§§ 36 and 37 GSpG). Up to 15,000 euros of game capital it can go to domestic legal entities without a commercial purpose. Beyond that, only to entities that pursue exclusively charitable, benevolent or church purposes under §§ 34 ff BAO (Federal Fiscal Code).

Further conditions: accounting of the previous event, security for the prizes and a gap of at least six months since the last draw. Announce publicly only after the permit (§ 39 GSpG).

Which rules apply to prizes and ticket sales?

For permitted draws, at least 1 percent of tickets must win. For draws without a commercial purpose, the total value of the prizes must be at least 25 percent of the game capital. Securities and unprocessed precious metal are excluded as prizes (§ 42 GSpG).

Tombola cards may be sold only within the area of the permitting authority and within one month before the draw. Tickets of a Glückshafen or a Juxausspielung are sold only during the event, for one month at most (§ 41 GSpG).

Tombola, Glückshafen, Juxausspielung: are there differences?

Associations call everything "tombola", but in the law these are different games. The statutory tombola (§ 33) uses cards with three rows of five numbers between 1 and 90.

The Glückshafen (§ 34) and the Juxausspielung (§ 35, every ticket wins) match what you know from the Advent market. The 4,000 euro limit of § 4 para. 5 applies to all three together.

What about gambling duty and free prize competitions?

The exceptions of § 4 para. 5 are exempt from the gambling duty (Glücksspielabgabe) of § 57 GSpG. Under 4,000 euros it does not apply. Whether the levy under § 58 also applies to small draws is not confirmed. Ask the Finanzamt Österreich, especially above the limit.

Free prize competitions without a stake are something else. For them § 58 para. 3 GSpG names 5 percent of the prizes offered, waived if the levy does not exceed 500 euros per year.

Can a prize draw also be held online?

That is not confirmed. § 4 para. 5 GSpG makes no distinction between offline and online. Electronic lotteries, however, are regulated by § 12a GSpG as a federal concession. We found no official statement on an association's online prize draw.

So do not sell tickets online until the Finanzamt Österreich has given you information in writing or by phone. A normal donation page is not the same as selling ticket numbers. Plan the draw and the donation page separately.

How do you plan the draw and the Advent market together?

At the Advent market or Christkindlmarkt the same limit applies to the tombola, but so does the event law of the federal states. Depending on type and size, a notification to the municipality or Magistrat (city administration) may be needed, in Vienna MA 36. Event law differs from state to state.

A sensible order for about six weeks of lead time:

Calculate the game capital and have the board approve it.
Collect prizes, document their value.
If unsure, ask the Finanzamt Österreich.
Clarify the event with the municipality or Magistrat.
Print tickets, organise the draw and ticket sales.

How to do it with WeGlow.world

The raffle stays on site, the donation page turns it into an action for those who cannot be there. If your organisation is on WeGlow.world, you set up a donation page in three steps: amount, details, summary. Donations can be one-off and monthly, and the page also works on a phone.

Supporters can start their own action page. To find out what is possible in your case, get in touch via the contact page. You can start free with an account on WeGlow.world.

As an alternative without chances to win, there are four digital Christmas experiences, still concepts until the official launch. In the Glow Room, every donation becomes a decoration on the Christmas tree. In the Starry Sky, every donation becomes a star, and you fly from star to star. More in the article Online Christmas campaign in Austria.

What should you note on donations and tax?

A donation must be given freely, whereas a ticket gives the buyer a chance to win. Whether a ticket purchase is tax deductible is not confirmed, so do not promise it. Donations are deductible only to organisations on the BMF list of eligible institutions.

Deductibility is capped at 10 percent of total income for the year. Add "tax deductible" only if your association is actually on that list.

What belongs on the donation page and in the mail?

Label prize competitions as such and link the terms of participation (§ 6 para. 1 Z 4 ECG). An imprint with name, address and contact is sensible.

If you send donors Christmas mail by e-mail afterwards, § 174 para. 3 TKG 2021 requires their prior consent. Violations can cost up to 50,000 euros.

FAQ

Associations ask these five questions most.

Do I need a permit for a raffle at the Advent market?

Not as long as your game capital stays at or under 4,000 euros in the calendar year and you pursue no commercial purpose. Above that, a permit from the Finanzamt Österreich is needed.

Does the game capital count only for the Christmas action?

No. All draws by the same organiser in the calendar year are added together.

May I sell tickets online?

That is not confirmed. Electronic lotteries are a federal matter. Ask the Finanzamt Österreich first, before offering online tickets.

Do I have to register the raffle with the municipality?

The law names no registration for it. For the event itself, state law may require a notification. Ask the municipality or Magistrat.

Are ticket sales deductible as a donation?

That is not confirmed, since the buyer gets a chance to win. Do not promise deductibility and refer to the Finanzamt.

Sources

All details were checked against the current version on 9 October 2026. Explanations do not replace legal advice.