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Assessment of entertainment tax

The entertainment tax is a local tax. The object of the tax is the expenditure for the use or attendance of certain facilities and events.

The following events held in the municipality are subject to the entertainment tax:

  • Dance events of a commercial nature,
  • beauty dances (e.g. burlesque) and performances of a similar nature,
  • sporting events that are carried out professionally or commercially,
  • commercial film screenings,
  • the playing of monetary or material assets in gaming clubs, casinos and similar establishments,
  • the installation/operation of music, show, joke, game, skill or similar apparatus in arcades and similar companies as well as in restaurants or pubs, clubs, canteens or similar rooms or in other places accessible to the public.

The following are not subject to the tax:

  • charitable, ecclesiastical, non-profit events (non-profit status must be proven),
  • proms, provided that only pupils and their relatives take part in the events,
  • events in which professional athletes participate alongside amateur athletes, if they are recognized by the municipality as eligible for support, as well as football matches in which licensed players participate,
  • circus events,
  • Film screenings at which films are shown that have been recognized as "valuable" or "particularly valuable" by the body designated by the state government,
  • popular amusements of the kind customary at fairs, fairs, marksmen's festivals, church festivals and similar events,
  • Establishments that are already subject to the casino levy.

The tax is levied, for example, via ticket sales or as a flat tax rate if the event is accessible without a ticket or other identification.

Who should I contact?

Contact your local or city council. The municipalities/cities are responsible for setting and collecting the entertainment tax.

What are the fees?

The entertainment tax is calculated separately for each event.

The tax rates are set out in the statutes of the municipality/city and can therefore differ depending on the location.

Legal basis


The text was automatically translated based on the German content.

competent Bodies

Samtgemeinde Nordhümmling - Steuern
Address: Poststraße 13, 26897 Esterwegen
Address: Hauptstraße 87, 26903 Surwold
Telephone: 05955 200-52
Telephone: 04965 9131-17
Fax: 05955 200-20
Fax: 04965 9131-99

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)