Raffle for your Christmas campaign: rules by German state

Raffles and draws for associations in Germany: rules in Berlin, North Rhine-Westphalia and Bremen, lottery tax, no online ticket sales and a week-by-week plan.

In short A raffle brings atmosphere to the Christmas market, but in Germany it is a matter for the federal states. Berlin, North Rhine-Westphalia and Bremen set different limits on stake total, net proceeds and duration. Register the lottery tax two weeks ahead, sell tickets in person only, and put anything unclear to your authority.

This article describes the rules in Germany.

Why the rules differ from state to state

Tax law applies nationwide, but gambling law is regulated by the 16 federal states (Bundesländer). A raffle is legally an Ausspielung, a draw in which goods are the prizes. Anyone who runs one without permission, or advertises it, commits an offence. The authorities in Bremen and North Rhine-Westphalia stress this expressly.

The Glücksspielstaatsvertrag 2021 (the interstate treaty on gambling) sets the frame for small lotteries: the total of all stakes may not exceed €40,000, the net proceeds must go solely to charitable, church or benevolent purposes, and net proceeds and prize total must each be at least 25 percent of the stakes. Minors may not take part. The states may be stricter, and many are.

Three examples we read: Berlin, NRW and Bremen

All three states work with a general permit or Allgemeinverfügung (general ruling) for small lotteries and draws. The figures differ clearly. We read the texts on 9 October 2026. For the other 13 states we did not check their rules.

Feature	Berlin	North Rhine-Westphalia	Bremen (until 31.12.2024)
Highest stake total	€30,000	€40,000	€10,000
Minimum share for net proceeds	one third	one third	25 percent
Minimum share for prizes	one quarter	one third	25 percent
Ticket sales	at most 2 months	at most 3 months within 12 months	not stated
Area	not beyond the borough	not beyond the city or district	only the municipality of Bremen
Final accounts	within 3 months of the end	not established	within 4 weeks

In Berlin the following also applies: no third parties as organisers, no consolation or promotional prizes. In Bremen, vouchers that require a top-up payment do not count as prizes. In North Rhine-Westphalia only associations and similar bodies are eligible, and advertising beyond a discreet mention of sponsors is not allowed.

Note: the Bremen permit expired in 2024

The Bremen ruling we read was limited to 31 December 2024. We did not find a successor. So in Bremen, do not rely on the figures above, but ask the Ordnungsamt (the local public order office) which rules apply today. The Berlin permit runs until 31 December 2028, the North Rhine-Westphalian one from 1 July 2026 to 30 June 2031.

Lottery tax: register it even when exempt

For a permitted public lottery with a charitable purpose, lottery tax is exempt under the Rennwett- und Lotteriegesetz (race betting and lottery act) if the participation fees total at most €40,000 and the net proceeds go to the intended purposes. The exemption only applies if all conditions of the permit are met.

You must still register. The Bremen document points out expressly that the duty to register exists even with a tax exemption. In North Rhine-Westphalia, the city of Duisburg requires registration at least two weeks ahead with the Finanzamt Köln Altstadt (the tax office). Berlin also names two weeks ahead with the competent tax office. So it is better to allow 3 weeks of lead time.

No ticket sales on the internet

All three permits we read (Bremen: until 31 December 2024) rule out selling tickets over the internet, and Berlin also bans advertising for it. The treaty only allows internet lotteries with a separate permit. We do not know whether a small association can obtain one. So plan the raffle as an in-person event, on paper, with cash at the stall.

A second point: a ticket is a purchase with a chance to win, not a donation. By our reading you do not issue a Zuwendungsbestätigung (a tax receipt for donations) for the ticket money. We did not read an official source for this, so ask your tax adviser or your Finanzamt.

What to do in which week

Count back from the day of the draw, for example from the Christmas market on the third Advent weekend. The plan assumes 8 weeks of lead time.

Weeks 8 and 7: ask the competent authority whether the general permit fits your raffle or whether you need your own permit.
Weeks 6 and 5: fix the stake total, number of tickets, price and prizes. Check the net proceeds and prize total.
Week 4: ask local businesses for prizes and mention sponsors discreetly.
Week 3: register the lottery tax with the Finanzamt.
Week 2: print tickets, brief your helpers, and exclude minors from buying.
Week 1: set up the stall and start a cash book.
After the draw: settle income and expenses and keep the receipts.

The big picture for your campaign is in the article Weihnachtsaktion planen: Zeitplan für Vereine. For the setting on site, see Weihnachtsmarkt für den guten Zweck.

A calculation check before printing tickets

An example with invented figures: 1,000 tickets at €2 give €2,000 of stakes. Under Berlin's minimum values, at least one third goes to net proceeds and one quarter to prizes. If the costs for tickets, printing and prizes stay below that, the sums work. Always calculate by the rules of your own state.

How to do it with WeGlow.world

WeGlow.world does not replace a raffle, because tickets do not belong on the page. It adds something that is allowed online: donations. Your donation page is set up in three steps, handles one-off and monthly gifts, has thank-you texts and works on mobile. Supporters can start their own campaign page.

At the market you show a QR code to the donation page. Anyone who does not buy a ticket can still give. As an idea we show four Christmas experiences, which are still a concept until the official launch. In the Starry Sky every gift becomes a star. On the Card Wall cards hang on a string. Start your page on WeGlow.world and plan the raffle alongside. Ideas for your association are in the article Weihnachtsaktion Ideen für Ihren gemeinnützigen Verein.

Frequently asked questions

Do I need a permit for a small raffle?

Yes, public lotteries and draws need a permit. For small raffles in Berlin and NRW the general permit is enough if you meet all the conditions. The Bremen version we read applied only until 31 December 2024. Check with your authority whether a permit applies to your state and your event.

How large may the raffle be?

The treaty names €40,000 of stakes for small lotteries. Berlin allows €30,000, North Rhine-Westphalia €40,000, Bremen in the version we read, limited to 31 December 2024, €10,000. For other states, ask the competent authority.

Must I register lottery tax if it is exempt?

Yes. Registration is needed even with a tax exemption. In Berlin and North Rhine-Westphalia at least two weeks before the start with the Finanzamt. Clarify your case with the tax office responsible for you.

May I sell tickets online?

According to the three permits we read (Bremen until 31 December 2024), no. Distribution over the internet is excluded. We do not know whether a separate internet permit is possible for associations. Ask your authority.

Does the buyer get a donation receipt for the ticket?

By our reading, no, because a ticket is a purchase with a chance to win. We did not read an official confirmation. Clarify this with your tax adviser or the Finanzamt.

Sources

All sources were read and checked on 9 October 2026. This is research, not legal advice.