Germany 5% betting tax

Can we, with help from all German arbers make a list of every bookmaker, if they apply the tax or not. If yes how do they apply it ?

Bet365 - 5% tax on stake (example if you stake 100 euro it will take the bet as if you stake 95 euro)
Tipico - Does not tax the customer. Pays the tax itself. So you play just like in every other country.

Any help to continue the list would be appreciated.
 
I would be surprised If you find good arbs with a 5% turnover tax. It's certainly an uphill battle.
Any bookie who doesn't charge you directly will obviously compensate with higher margins.
 
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