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=== Germany === The law on betting on horse racing and lotteries was passed by the German legislature and came into force on 1 July 2012.<ref>{{Cite web|title=A general introduction to gambling law in Germany|url=https://www.lexology.com/library/detail.aspx?g=1338a9e7-d91a-42cf-a6d1-8c9d23f1a7ba|accessdate=2022-10-17|work=lexology.com| date=8 June 2021 }}</ref> Since then, a tax of 5% of the bet must be paid to the tax authorities for all sports betting (offline and online). This affects the entire sports betting market in Germany. Many of the bookmakers are sponsoring some of the major football teams in the major European football leagues,<ref>{{Cite web |date=19 March 2013 |title=A Look At Bookmakers Sponsoring Football Clubs |url=http://www.reliablebookies.com/bookmakers/a-look-at-bookmakers-sponsoring-football-clubs/ |access-date=19 March 2013 |publisher=ReliableBookies.com}}</ref> although [[Werder Bremen]] are currently fighting the German courts for the freedom to continue featuring bookmaker Bwin on their shirts, as Germany and France take action against online gamers. For example, as of 1 January 2020, Germany bettors will not be able to bet more than €1,000 a month. The latest amendment of the ITG states that. New online sportsbook laws are expected shortly in Germany, as this law is only temporary: the expiration date is set to be on 20 June 2020.<ref>{{Cite web |title=Entwurf eines Dritten Staatsvertrages zur Änderung des Staatsvertrages zum Glücksspielwesen in Deutschland (Dritter Glücksspieländerungsstaatsvertrag) |url=https://www.landtag.nrw.de/Dokumentenservice/portal/WWW/dokumentenarchiv/Dokument/MMV17-1760.pdf |website=Landtag Nordrhein-Westfalen}}</ref>
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