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Income tax and gambling losses
・ Income Tax Assessment Act 1936
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Income tax and gambling losses : ウィキペディア英語版
Income tax and gambling losses

Rules concerning income tax and gambling losses vary internationally.
==Germany==
In Germany, wins are taxable since July 2012 by 5% of the winnings (profit).
If for example you placed a bet of 10€ at an odd of 2.00, then your total return (not including the taxes) is 20€, however after the tax deductions, your return will be only 19€ (10.00€ x 2.00 = 20.00€ - 5%
*(10.00€ (your total profit)) = 19€).
For online poker, however, because of a hairy legislation, the wins are not taxable yet.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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