Cologne tax court to decide on the debate

Whether the game of poker is a commercial activity or a game of chance will be decided once again – this time, before tax court in Cologne, Germany upon which it remains to determine the tax fate of German poker players.

A decision, which is expected before year end, will be based on the court&s consideration of an appeal submitted by an unnamed former poker player, who is contesting the tax authorities’ demands for tax payments on $1 million received in winnings between 2001 and 2008.

And while he claims that his success was owed to luck, tax authorities opine that the winnings were generated in a commercial activity that uses skill and a deep understanding of the game, rather than a game of chance.