Country-by-Country Report

The country-by-country reports have been prepared with the utmost care. However, should you nonetheless find any information in them that you feel is incomplete or incorrect, we would appreciate it if you would let us know. Please drop us a line with the details to info@europeancasinoassociation.org.

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Austria: Casino Regulations

Status

Land-based casinos are regulated and local licences are available.

Games Permitted

Section 1(2) of the Gambling Act explicitly lists games of “roulette, observation roulette, poker, black-jack, Two Aces, bingo, Keno, Baccarat and Baccarat chemin de fer” and their play variants as particularly within the scope of act. However, this is not an exhaustive list, and the Ministry of Finance can authorise other games.

Casino licensees can also operate gaming machines in its casinos, as stipulated in Section 21(10) of the act.

Regulatory Authority

Austrian Tax Office – Department for Special Responsibilities

Authorised Operators

Casinos Austria

Licensing and Costs

General

  • According to Section 21(5) of the Gambling Act, the Ministry of Finance can grant up to 15 land-based casino licences.  However, only 12 licences have been allocated. The remaining three licences were cancelled and remain unallocated after the Supreme Administrative Court ruled in 2016 that the tender processes were not transparent.
  • Licence is awarded through the tender process (Section 21(1) of the act).
  • Licence is granted for a maximum of 15 years (Section 21(7)1 of the act).
  • Applicant must be a legal entity with a seat in a EU/EEA member state with a minimum share capital of €22m (Section 21(2)3, Gambling Act). In case of successful application, granting the licence (with some exceptions) is subject to a condition of the company having registered office in Austria (Section 21(3), Gambling Act).
  • The amount and type of security to be provided shall be contained in the call for tenders and is to be set at least 10 percent of the licensee’s share capital (Section 21(7)2, Gambling Act).
  • Section 24 of the act states that a licensee cannot establish branches outside Austria and any acquisitions require the consent of the minister of finance.

Costs

  • Application fee amounts to €10,000 (Section 59a(1)1, Gambling Act).
  • Licence fee amounts to €100,000 (Section 59a(1)2, Gambling Act).

Taxation

Casino tax amounts to 30 percent of annual gross gaming revenues (Section 28(3), Gambling Act).

According to Section 28(2) of the act: “[t]he basis of assessment for the casino tax shall be the annual gross gaming revenue of each casino, in the case … gaming machines the annual gross gaming revenue from gaming machines of each casino operation reduced by the statutory turnover tax. Annual gross gaming revenues are the gaming stakes received by the casino in the calendar year and the payments made to it by the players for the provision of gaming facilities, less the winnings paid out by the casino operation and either those stakes paid in the form of specially marked gaming chips (special chips) which cannot be redeemed in money and which are only issued by the casino with the approval of the Austrian Tax Office, or an amount determined by the Austrian Tax Office for each registered casino visitor.”

Taxation of Players’ Winnings

Players’ winnings are not taxable under Austrian law.

Player Credit

Not specified in the Gambling Act.

Cardrooms

Currently, land-based card games are only allowed in Casinos Austria’s casinos.

According to Section 4(6) of the Gambling Act, from January 1, 2011, non-profit card games tournaments must be reported to the finance administration in electronic form.

Austria: Regulatory Framework

Gambling

Federal level

State betting laws

State gaming machine halls laws

Anti-Money Laundering

Additional AML requirements are contained in states’ betting acts.

Data Protection

Advertising

Austria: Relevant Contacts

Gambling Regulator

Ministry of Finance

Austrian Tax Office – Department for Special Responsibilities
Marxergasse 4
Vienna
Tel: +43 50 233 233 / +43 50 233 790
Email: Contact via a form to be found
here.
Website: www.bmf.gv.at
www.bmf.gv.at/ministerium/aufgaben-und-organisation/dienststelle-sonderzust%C3%A4ndigkeiten.html

AML Regulator

Federal Criminal Bureau
Josef-Holaubek-Platz 1
Vienna
Tel: + 43 (0) 1-24836 ext: 985025, -985026 or -985027
Email:
bundeskriminalamt@bmi.gv.at
Website: www.bundeskriminalamt.at

Data Protection Authority

Austrian Data Protection Authority
Barichgasse 40-42 
Vienna
Tel: +43 152 1520
Email:
dsb@dsb.gv.at
Website: www.dsb.gv.at

Advertising Regulator

Ministry of Finance

Austrian Tax Office – Department for Special Responsibilities
Marxergasse 4
Vienna
Tel: +43 50 233 233 / +43 50 233 790
Email: Contact via a form to be found
here.
Website: www.bmf.gv.at
www.bmf.gv.at/ministerium/aufgaben-und-organisation/dienststelle-sonderzust%C3%A4ndigkeiten.html

Belgium: Casino Regulations

Status

Regulated. Local licensing under Class A licences.

Games Permitted

Permitted casino games are table games, including baccarat, big wheel, blackjack, poker, chemin de fer, craps, punto banco, roulette, bingo and automatic (slot machine) games (Article 1, Royal Decree of July 19, 2001).

Article 3(3) of the Gambling Law also mentions card games “only requiring a very limited stake and which can only provide the player or gambler with a material gain of low value”.

Regulatory Authority

The Belgian Gaming Commission (BGC) is the independent advisory, decision-making and control body, which oversees licensing and enforcement (Articles 9 and 10§6, Gambling Law).

Authorised Operators

The list of Class A licensees is available on the BGC’s website.

Licensing and Costs

According to the BGC, all nine Class A casino licences have been granted and new applications are not currently being accepted.

Licensing

Casinos are classified as “Class I” gaming establishments (Article 6, Gambling Law), which require a Class A licence (Article 25.1, Gambling Law).

The number of Class A licences is limited to nine (Article 29, Gambling Law). The licence is granted by the BGC for a renewable period of 15 years (Article 25, Gambling Law), subject to the conditions prescribed under Articles 31 and 32 (Article 21§1, Gambling Law).

Further details on the licensing procedure to obtain a Class A licence are prescribed in the Royal Decree of July 19, 2001 and are available on the BGC’s website.

Costs

An applicant must pay a “guarantee” (deposit fee) of €250,000 before they can obtain a Class A licence (Article 71, Gambling Law).

Operators must also pay an annual licensing fee for the operational costs of the BGC (Article 19§1, Gambling Law). The Royal Decree of January 28, 2021 states that the contribution for a Class A licence is €22,085. In addition, under the terms of a Class A licence, casino licensees that operate gaming machines must pay €714 per machine, with a minimum total of €21,475. (Article 1§1, Royal Decree of January 28, 2021)

Taxation

The casino tax structure is set at a regional level in Belgium.

In the Flemish region, the tax applicable to casino games is divided as follows:

  • 33 percent of daily income.
  • 44 percent of gross gaming revenue (GGR) exceeding €865,000.

In the Walloon region, the tax applicable to casino games is divided as follows:

  • Baccarat chemin de fer: 4.8 percent of bankers’ winnings.
  • Roulette without zero: 2.75 percent of players’ winnings.
  • Slot machines: the tax ranges between 20 and 50 percent depending on the amount of GGR.
  • Other casino games: 33 percent of GGR up to €1.36m, and 44 percent of GGR above €1.36m.
     

In the Brussels-Capital region, the tax applicable to casino games is divided as follows:

  • 15 percent of the gross amount of the wagered sums.
  • Card games (excluding black-jack and Texas hold’em poker) and games using dice or domino: 11 percent of actual gross margin.
  • Roulette without zero: 2.75 percent of player’s winnings.
  • Other casino games (including blackjack and Texas hold-em poker): 33 percent of GGR €1.36m, and 44 percent of GGR above €1.36m.

(See the Declaration form under “How to pay the tax” section on the FPS website)

Taxation of Players’ Winnings

The FAQ section of the BGC’s website states that players’ winnings are exempt from taxation in Belgium, unless participation in games is in a professional capacity (e.g., a professional poker player), in which case the tax rate is determined by the region in which the game is played.

Player Credit

“Apart from the use of credit cards and debit cards in Class I gaming establishments, it is prohibited for any person to allow players or gamblers any form of loan or credit or to enter with them into any material or financial transaction for the purpose of paying for a stake or a loss.” (Article 58, Gambling Law).

Cardrooms

Poker is only permitted in licensed land-based and online casinos. Electronic poker games can also be played in slot machine arcades. However, an exception is provided for card games with limited stakes and limited material advantages that can be played outside casinos and slot machine arcades. (Article 3(3), Gambling Law)

Belgium: Regulatory Framework

Gambling

All relevant royal decrees complementing the Gambling Act are available on the Belgian Official Gazette website. English versions can be found on the Gambling Commission’s website.

Anti-Money Laundering (AML)

Data Protection

Advertising

Belgium: Relevant Contacts

Gambling Regulator

Belgian Gaming Commission (BGC)
Kantersteen 47

1000 Brussels
Belgium
Tel: (+32) 02 504 00 40

Email: info@gamingcommission.be (link to contact form)
Website: www.gamingcommission.be 

AML Regulator

Financial Intelligence Processing Unit (CTIF-CFI)
Avenue de la Toison d’Or 55 PO Box 1

1060 Brussels
Belgium
Tel: (+32) 02 533 72 11
Email: info@ctif.cfi.be 
Website: www.ctif-cfi.be

Data Protection Authority

Data Protection Authority (DPA)
Rue de la Presse 35

1000 Brussels
Belgium
Tel: (+32) 02 274 48 00

Email: contact@apd-gba.be
Website: www.dataprotectionauthority.be

Advertising Authority

Jury for Ethical Advertising Practices (JEP)
Rue Bara 175

1070 Brussels
Belgium
Tel: (+32)
02 502 70 70

Email: info@jep.be
Website: www.jep.be/fr

Belgium: Sector–by–Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing for online casinos and gaming machines, sports betting and horse race betting. State monopoly for online lotteries.

Casinos

Regulated. Local licensing.

Gaming Machines

Regulated. Local licensing.

Betting

Regulated. Local licensing.

Racing

Regulated. Local licensing.

Lottery Games

Regulated. State monopoly.

Supplier Licensing

Regulated. Local licensing.

Cyprus: Casino Regulations

Status

Land-based casinos are regulated and subject to a private monopoly.

According to Article 15 of the Casino Law, casino operations are to be operated by a single operator as part of a 30-year concession contract. As part of this contract, the operator has a 15-year exclusivity period, during which time no other casino operators can be authorised to operate in Cyprus.

Under the exclusivity period, the licensee will also have the opportunity to operate up to four satellite casinos, which should be located in different districts to the casino-resort. The  licensee can also operate a temporary casino that will close once the main venue is finalised (Article 15 of the Casino Law).

Games Permitted

The Casino Law defines casino games as including games with cards, dice, equipment or any mechanical, electromechanical or electronic device or machine.

Regulatory Authority

National Gaming and Casino Supervision Commission

Authorised Operators

The only casino licence available in Cyprus was awarded to a consortium, largely controlled by Melco International, after the company acquired Hard Rock’s interest in the project in mid-2017.

Licensing and Costs

The only casino licence in the country has been granted to a consortium controlled by Melco International. No casino licences are currently available.

According to Article 26 of the Casino Law, once the casino licence has been granted, the administrator will pay the commission an initial licence fee and then an annual licence fee will be required. The amount of the initial licence fee will be the amount that the applicant has agreed to pay in response to the invitation to submit a complete proposal for the operation of the casino-resort.

The amount of the annual licence fee that is due in the first four years of the operation of the casino-resort will be €2.5m, and for the following four years the amount will be €5m. During the first eight years, the annual licence fee cannot be increased. From the ninth year, the licence fee can increase up to €6m; whereas from the 13th year the licence fee can increase up to €7.2m.

According to Article 39(4) of the casino regulations, the annual premises licence fee for each satellite casino is fixed at €500,000 or €1m depending on the number of gaming machines.

Taxation

The monthly casino tax will be at a rate of 15 percent of gross gaming revenues (GGR) and this rate may not be raised during the exclusivity period (Article 80 of the Casino Law).

Taxation of Players’ Winnings

In accordance with Law 118(I)/2002, players are subject to income tax on their gambling winnings if they gamble professionally or if gambling is considered to be an activity from which the players earn their living.

Player Credit

Casino operators are allowed to offer complementary items, gifts, cash or other items to players under specific conditions (Article 42 of the Casino Law). The provision of the credit agreement is subject to approval by the commission.

Cardrooms

The Law on Betting Houses, Gambling Houses and the Restriction of Gambling prohibits land-based poker games, while Article 2 of the Betting Law prohibits online casino games, which include online poker.

However, under the scope of casino legislation, the only authorised casino operator in the country is authorised to offer poker games within the casino only, provided authorisation from the National Gaming and Casino Supervision Commission has been granted.

Cyprus: Regulatory Framework

Gambling

  • Law on Betting Houses, Gambling Houses and the Restriction of Gambling (Chapter 151 of the Statute of Laws of Cyprus, i.e., the Basic Law) prohibits playing or engaging in any game of chance or mixed game of chance or skill for money or money exchange in streets and premises including houses, rooms and offices.
  • Law 37(I)/2019 (Betting Law) establishes the regulatory framework for betting operations in the country when offered through land-based and remote platforms. This law also ratifies the prohibition of online casino games in the country, adding betting exchanges and spread betting to the general prohibition. An English translation can be found here.
  • Law 124(I)/2015 (Casino Law) regulates land-based casino games and gaming machines. This law also created the National Gaming and Casino Supervision Commission. An English translation can be found here.
  • Lottery Law establishes the regulatory framework for lottery operations in the country. An English translation can be found here; however, it only includes amendments up to June 1983.
  • Law 48/1973 regulates horse race betting.
  • Law 52/2018 and a decision of the Council of Ministers from November 6, 2019 allows the Greek conglomerate OPAP, through its subsidiary OPAP Cyprus, to offer several lottery games and sports betting in Cyprus.
  • Law 191(I)/2012 regulates the tax regime applicable to winnings of players of the government lotteries and games offered by OPAP.

Relevant secondary legislation as found on the website of the National Betting Authority can be accessed here and here. The translation of these acts in English can be found here and here.

Relevant secondary legislation as found on the website of the National Gaming and Casino Supervision Commission can be accessed here.

Anti-Money Laundering

Data Protection

  • Law 125/2018 (Processing of Personal Data Law). An English translation can be found here

Advertising

Cyprus: Relevant Contacts

National Betting Authority (NBA)
Digeni Akrita 83
1070, Nicosia
Tel: +357 2288 1800
Email: info@nba.gov.cy
Website: nba.gov.cy/en/

Cyprus Gaming and Casino Supervision Commission
2, Filiou Zannetou Street, 2nd floor, office No. 2
3021, Limassol
Tel: +357 2557 3800
Email: info@cgc.org.cy
Website: www.cgc.org.cy/en/home

Unit for Combating Money Laundering (MOKAS)

P.O. Box 23768
1686, Nicosia

Tel: +357 2244 6018
Email: mokas@mokas.law.gov.cy
Website: www.law.gov.cy

Office of the Commissioner for Personal Data Protection

Iasonos 1
1082, Nicosia
Tel: +357 2281 8456
Email: commissioner@dataprotection.gov.cy
Website: www.dataprotection.gov.cy

Czech Republic: Casino Regulations

Status

Land-based casinos are regulated and local licences are available.

Section 12 of the Gambling Act states that a municipality may issue a decree requiring that casino games can only be operated at the places and times specified by the decree or banned from certain locations or from the entire municipality.

Games Permitted

According to the Section 68(3) of the Gambling Act, the following games are permitted to be operated in a casino:

  • A live game, i.e. in particular roulette, card (also in the form of a tournament) and dice game).
    • Live game is a game in which bettors play against the dealer, or against each other at the gaming tables, without predetermining the number of bettors and the amount of the bet in one game (Section 57(1) of the act)
  • A live game jointly with a technical game, especially roller game, electromechanical roulette and electromechanical dice.
    • Technical game is a game of chance operated by means of a technical device directly operated by the better (Section 42(1) of the act).
  • A live game jointly with bingo.
  • A live game jointly with a technical game and bingo.

Requirements regarding minimum number of tables and gaming machines are prescribed in Section 68(4)–(6) of the act.

Regulatory Authority

Ministry of Finance

Authorised Operators

The full official list of licensed casino providers can be found here.

Licensing and Costs

General

  • Casinos are defined in the Gambling Act as standalone, structurally separated, premises on which live games are operated as a core activity (Section 68(1) of the Gambling Act).
  • Applications are currently being accepted.
  • The number of licences (“basic licences”) is not limited.
  • Licences are issued for a maximum of six years (Section 87(3) of the Gambling Act).
  • Applicants must be a legal person established in the EU/EEA member state and own resources of at least €2m (Section 6 of the act).
  • Applicants are required to provide a surety for each gambling or online gambling type by depositing funds to a special account of the Ministry of Finance, or as a bank guarantee accepted by the ministry. The required amount of surety is CZK10m for each casino, with a minimum of CZK20m and a maximum of CZK50m for all casinos of one operator (Section 89 of the act).
  • A licence for the premises of a casino issued by a local authority is needed (Section 97 of the act).

Costs

Section 88 of the act details the documents required to be submitted along with applications. The basic licence application form and guidance can be found here on the Ministry of Finance’s website.

Taxation

The gambling tax rate is:

  • 35 percent of gross gaming revenue (GGR) for technical games.
  • 23 percent of GGR for live games.

(Sections 3 and 4 of the Gambling Tax Act).

Taxation of Players’ Winnings

Section 10(3)(b) of the Income Tax Act stipulates that profits from gambling that do not exceed CZK1m in the tax period are exempt from income tax.

Player Credit

N/A

Cardrooms

Card games are classified as live games, which can only be operated in casinos and online.

Czech Republic: Regulatory Framework

Gambling

  • Gambling Act. The non-official English translation of the act can be found here.
  • Decree 439/2016 on the minimum requirements for output documents of expert assessment and certification and their provision to bodies performing state administration in the field of gambling.
  • Decree 208/2017 laying down the range of technical parameters for gambling establishments, the requirements for the protection and storage of game and financial data and their technical parameters.
  • Decree 10/2019  on the method of notification and sending of information and data transmission by the gambling operator, extent of transmitted data and other technical parameters of data transmission

All applicable laws and regulations can be found on the regulator’s website here.

Anti-Money Laundering

Data Protection

Advertising

Czech Republic: Relevant Contacts

Gambling Regulator

Ministry of Finance
Letenská 525/15
118 10 Prague
Tel: + 420 257 041 111
Email:
podatelna@mfcr.cz
Website: www.mfcr.cz/cs/soukromy-sektor/hazardni-hry

AML Regulator

Financial Analytical Unit
Washingtonova 1621/11
110 00 Prague
Tel: +420 257 044 501
Email:
fau@mfcr.cz
Website: www.financnianalytickyurad.cz

Data Protection Authority

Office for Personal Data Protection

Pplk. Sochora 27

170 00 Prague

Tel: +420 234 665 111

Email: posta@uoou.cz
Website: www.uoou.cz

Advertising Regulator

Council for Radio and Television Broadcasting
Skretova 44/6
Prague 2

Tel: +420 274 813 830, +420 226 236 000
Email: podatelna@rrtv.cz
Website: www.rrtv.cz

Czech Telecommunication Office
Sokolovská 219
Prague 9
Tel: +420 224 004 688
Email:
podatelna@ctu.cz
Website: www.ctu.eu

Czech Republic: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing for lottery, sports betting, totalisator betting, bingo, technical games (in which the result is generated by technical equipment) and live games (such as roulette, games of cards and games of dice).

Casinos

Regulated. Local licensing.

Gaming Machines

Regulated. Local licensing.

Betting

Regulated. Local licensing.

Racing

Regulated. Local licensing.

Lottery Games

Regulated. Local licensing.

Supplier Licensing

Suppliers do not need to be licensed as such; however, gambling equipment and software is subject to authorisation/certification by an accredited testing house.

Denmark: Casino Regulations

Status

Land-based casinos are regulated and subject to local licensing. There is a limited number of licences available.

Online casinos are also regulated. For more detail please refer to the Online Gambling section of this report.

Games Permitted

According to Section 14(1) of the Gambling Act, casinos may offer the following games: roulette; baccarat; punto banco; blackjack; poker; and gaming machines offering cash winnings.

Regulatory Authority

Danish Gambling Authority (Spillemyndigheden)

Authorised Operators

The list of licensees can be found on the regulator’s website. 

Licensing and Costs

General requirements

  • There is a limited number of licences available.
  • The regulatory authority announced it was accepting applications for land-based casinos and casinos on Danish ships on October 29, 2020. Applications had to be submitted by January 29, 2021 and local municipalities, local police, the Ministry of Taxation, the Ministry of Business and the Danish Maritime Authority would provide opinions when applicable.
  • Licences for land-based casinos can be granted for up to ten years (Section 14(2) of the Gambling Act).
  • Gambling operators must be established in Denmark or in any other EU or EEA country, or be approved by the regulator, or have a representative resident in Denmark (Section 27 of the Gambling Act).

Detailed licensing requirements can be found in Chapter 4 of the Gambling Act and on the regulator’s website.

Costs

A fee dependent on a casino’s gross gaming revenue must be paid by licensees. According to the regulator’s website (in 2021):

  • For gross gaming income under DKK10m, annual fee amounts to DKK167,500.
  • For gross gaming income between DKK10m and DKK20m, annual fee amounts to DKK335,000.
  • For gross gaming income between DKK20m and DKK50m, annual fee amounts to DKK502,400.
  • For gross gaming income between DKK50m and DKK100m, annual fee amounts to DKK837,400.
  • For gross gaming income of and above DKK100m, annual fee amounts to DKK1,395,600.

Taxation

The tax amounts to 45 percent of gross gaming revenue (GGR) less the value of the gaming tokens in the trunk (Section 10(1) of the Act on Duty on Gambling). An additional fee of 30 percent of the part of the GGR less the value of gaming tokens in the trunk that exceeds a certain amount which is determined in accordance with Section 20 of the Personal Income Tax Act must also be paid (Section 10(3) of the Act on Duty on Gambling).

According to the Tax Administration’s Legal Guide on Gambling Fees:

  • A “trunk” is “a special container at the gaming tables where players can put gaming tokens in as gifts to the staff”.
  • The amount which is determined in accordance with Section 20 of the Personal Income Tax Act is DKK4,274,300 in 2021.

According to Section 10(2) of the Act on Duty on Gambling, “[w]hen holding tournaments, the taxable amount may not be less than 4 percent of the total deposits in the tournaments”.

Taxation of Players’ Winnings

According to Section 1(3) of the Act on Duty on Gambling, “[w]innings from games covered by this Act are not included in the calculation of taxable income. The same applies to winnings won in games that correspond to the games covered by this Act and that are offered or arranged in another EU or EEA country and are permitted in that country.”

Player Credit

Licensees must not extend credit to players for participation in gambling activities (Section 35 of the Gambling Act).

 

Cardrooms 

Poker can be offered online under a casino licence. For more information please refer to the Online Gambling section of this report.

Poker can also be offered in casinos.

Land-based poker tournaments can be organised subject to a licence granted by the Danish Gambling Authority. The application fee is DKK1,000 and the licence is valid for a maximum of two years. More information is available on the regulator’s website and in the Poker Act

 

Denmark: Regulatory Framework

Gambling 

Relevant gambling legislation can be found on the Danish Gambling Authority’s website.

The Tax Administration’s Legal Guide on Gambling can be accessed here.

The Tax Administration’s Legal Guide on Gambling Fees can be accessed here.

Anti-Money Laundering

The Danish Gambling Authority’s Guidance on anti-money laundering and counter-terrorist financing measures can be accessed here.

Data Protection

Advertising

Denmark: Relevant Contacts

Danish Gambling Authority (Spillemyndigheden), which also manages the supervision of money laundering in the gambling sector.
Englandsgade 25, 6. sal, 5000 Odense
Tel:  (+45) 72 38 79 13
Email: mail@spillemyndigheden.dk
Website: www.spillemyndigheden.dk

Data Protection Agency (Datatilsynet)
Carl Jacobsens Vej 35, 2500 Valby
Tel: (+45) 33 19 32 00
Email: dt@datatilsynet.dk
Website: www.datatilsynet.dk

Estonia: Casino Regulations

Regulatory Overview of Casinos

Status

The term “casino” does not appear in the Gambling Act. Instead, Estonian legislation uses the term “gaming location”, which can be used for both a casino and slot machine hall. For clarity, this section uses the term “casino” in the meaning of “gaming location”.

Casino gambling is subject to the provisions of the act under the general term “games of chance”, and the sub-category of games of chance: gambling machines and gambling tables.

Land-based casinos are regulated and subject to local licensing. Casinos are only allowed to be operated in separate buildings, a hotel/conference/recreational establishment or a business building or a shopping centre on the condition that entry to the casino is not possible from the business building or the shopping centre itself and the building is not partly residential (para.37(1) of the act).

According to para. 37(6) of the act, the gaming location for games of chance shall have at least 40 gaming machines or at least five gaming tables (i.e. there can be: a gaming location with at least five tables and fewer than 40 machines; a gaming location with at least 40 machines and fewer than five tables; and a gaming location with both five (or more) tables and 40 (or more) machines). Online casinos are also regulated. For more detail please refer to the Online Gambling section of this report.

Games Permitted

The Gambling Act does not define casino games. However, games of chance are defined as: “games, the outcome of which depends on chance and which are played by means of a mechanical or electronic device or by mediation of the organiser of the game” (para. 3, point 1) of the act).

According to para. 4(1) of the act, the sub-types of games of chance are:

“1) Games organised on gaming tables and gaming machines – games, the outcome of which is determined by means of an electronic, mechanical or electro-mechanical device prepared or adapted for the organisation of gambling, or with the help of the organiser of the game;

2) Additional games of chance – games which upon fulfilment of the conditions set by the rules of game grant an opportunity to the player playing on a gaming machine or gaming table to win a prize collected out of the bets of the gaming machines or gaming tables or another predetermined prize.”

Regulatory Authority

Tax and Customs Board

 

Authorised Operators

The list of licensed operators is available here.

Licensing and Costs

Under the Gambling Act, casino operators need to hold an activity licence (para. 16 of the act) and an operating permit (para. 22(1) of the act).

  • Applications for both licences and the operating permits are being accepted.
  • The number of licences and permits is not limited.
  • According to para. 260, point 1) of the State Fees Act, the fee for the review of the application for licence amounts to €47,940 for organising a game of chance.
  • According to para. 261(1) of the State Fees Act, the fee for the review of the application for operating permit amounts to €3,200.
  • An activity licence is valid for an unspecified period of time (para. 16(1) of the Gambling Act) and can expire in cases listed in para. 211 of the act.
  • An operating permit is issued for up to 20 years (para. 22(3) of the act). However, upon the opening of a gaming location for a game of chance, unless the gaming location is situated on a ship entered in the Estonian register of ships, an operating permit is issued for the period of time indicated in the written consent for the opening of the gaming location granted by the local rural municipality government or city government of the gaming location, as prescribed in para. 27 of the act. The consent for opening a gaming location for a game of chance is granted for between five and 20 years (para. 27(1) of the act).
  • According to para. 9(4) of the act, a gambling organiser offering games of chance must be a public limited company or a private limited company with a share capital of at least €1m.
  • A gambling operator shall form an additional reserve from annual net profit transfers or other transfers which can be entered in a reserve pursuant to law or the articles of association, as prescribed in para. 10 of the act.
  • A gambling operator has the right to intermediate prizes and bets received from gambling organised by a foreign gambling operator with no activity licence or operating permit in Estonia, as well as payments to the account of the foreign gambling operator for making a bet in such gambling. In that case the intermediary of prizes, bets or payments transferred to the account of the foreign gambling operator for making bets is considered a gambling operator within the meaning of the Gambling Act, and the foreign gambling operator is considered a person to whom the activities aimed at organising gambling are transferred within the meaning of the Gambling Act (para. 8(7) of the act).

Guidelines for the licensing process can be found here.

Taxation

  • Gambling tables are taxed at a flat rate of €1,278.23 per table (para. 6, point 1) of the Gambling Tax Act).
  • Gaming machines are taxed at a flat rate of €300 and 10 percent of the total bets made on the gaming operator’s gambling machines of games of chance, less the winnings per machine (para. 6, point 2) of the act).

The period of taxation for gambling tax is a calendar month (para. 3(1) the act).

  • In the event of organising a tournament of a game of chance as a tournament, 5 percent of the total amount of participation fees, less the portion accruing to the prize pool (para. 1(1), point 6) and para. 6, point 8) of the act).
  • In the event of organising a tournament of a game of chance as a ring game, 5 percent of the total amount of participation fees (para. 1(1), point 8) and para. 6, point 8) of the Gambling Tax Act).

“In the event of organising a tournament of a game of chance, the period of taxation is the period during which one tournament of a game of chance is organised, starting on the first day of accepting the participation fees set out in the rules of tournament of the game of chance and ending on the day when the acceptance of participation fees set out in the rules of tournament of the game of chance is terminated.” (para. 3(3) the act)

Taxation of Players’ Winnings

Pursuant to para.19(1), point 7) of the Income Tax Act, winnings from gambling offered by a licensed organiser are exempted from personal income tax.

As confirmed by the regulator, winnings from non-licensed gambling are liable to personal income tax at a rate of 20 percent.

Player Credit

Gambling operators are prohibited from entering into a credit agreement with a player and cannot enable a player to enter into such an agreement with another person in the casino (para. 34 of the Gambling Act).

Estonia: Contacts

Tax and Customs Board
Lõõtsa 8a

Tallinn 15176
Tel: +372 880 0812
Email:
emta@emta.ee

Police and Border Guard Board – Financial Intelligence Unit (FIU)
Tööstuse 52
Tallinn 10416
Tel: +372 612 3000
Email:
rahapesu@politsei.ee

Data Protection Inspectorate
Tatari 39
Tallinn 10134
Tel: +372 627 4135
Email:
info@aki.ee

Estonia: Regulatory Framework

Gambling

Secondary legislation can be accessed here.

AML

Data Protection

Estonia: Sector-By-Sector-Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

Casinos

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Poker

Land-based: Regulated.

Online: Regulated. Local licensing.

Gaming Machines

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Betting

Land-based: Regulated. Local licensing (including betting on virtual events).

Online: Regulated. Local licensing (including betting on virtual events).

Supplier Licensing

Suppliers do not need to apply for a specific licence.  

However, before organising gambling on a gaming machine used for games of chance or games of skill, information regarding such a gaming machine and its software must be submitted to the regulator in order to enable identification of the gaming machine and software and verification of their compliance with the requirements of law.

Racing

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Fantasy Sports

A spokesperson from the Ministry of Finance confirmed to VIXIO GamblingCompliance in July 2017 that fantasy games are not considered “gambling” if participation in them does not require a stake and/or the winner may not receive a prize. Consequently, they could then be offered without a betting licence.

However, if participation in a fantasy game “requires a stake and if the winner is guaranteed a prize, such a fantasy game would be treated as regular betting, i.e. organising it would require a betting license provided by Tax and Customs Board.”

Lottery Games

Land-based: Regulated. State monopoly.

Online: Regulated. State monopoly.

Finland: Regulatory Framework

Gambling

The list of relevant applicable legislation can be accessed here.
 

Anti-Money Laundering

 

Data Protection

 

Advertising

Finland: Relevant Contacts

 

Gambling Regulator

Ministry of the Interior
Kirkkokatu 12, Helsinki
Tel: (+358) 0295 418 833 / (+358) 0405 283 454
Email: kirjaamo@intermin.fi
Website: www.intermin.fi

Gambling Administration of the National Police Board
PO Box 50, 11101 Rihimäki
Tel: (+358) 0295 480 181
Email: arpajaishallinto@poliisi.fi
Website: www.poliisi.fi/en/gambling-administration-the-national-police-board 

AML Regulator

National Bureau of Investigation (NBI)
Jokiniemenkija, 01307 Vantaa
Tel: (+358) 0295 480 141
Email: kirjaamo.keskusrikospoliisi@poliisi.fi
Website: www.poliisi.fi/en/national-bureau-of-investigation

Data Protection Authority

Data Protection Ombudsman
Lintulahdenkuja 4, 00531 Helsinki
Tel: (+358) 0295 666 700
Email: tietosuoja@om.fi
Website: www.tietosuoja.fi

Advertising Regulator

Gambling Administration of the National Police Board
PO Box 50, 11101 Rihimäki
Tel: (+358) 0295 480 181
Email: arpajaishallinto@poliisi.fi
Website: www.poliisi.fi/en/gambling-administration-the-national-police-board 

Finland: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. State Monopoly.

Casinos

Regulated. State Monopoly.

Gaming Machines

Regulated. State Monopoly.

Betting

Regulated. State Monopoly.

Racing

Regulated. State Monopoly.

Lottery Games

Regulated. State Monopoly.

Supplier Licensing

Not regulated.

France: Casino Regulations

Status

Regulated. Local licensing.

Games Permitted

Games permitted are “table games” (card games or roulette-based games) and slot machines. For a full list of games that can be permitted see Article D321-13 of the Homeland Security Code.

Regulatory Authority

Ministry of Interior (Ministère de l’Intérieur)

Authorised Operators

A list of all authorised casino operators, as of July 2021, can be found on data.gouv.fr.

Licensing and Costs

Licensing

Articles L321-1 and L321-3 of the Homeland Security Code regulate the location of casinos in sea or thermal resorts and other locations classified as tourist resorts. Casinos can also be organised on commercial vessels flying the French flag.

Licences are granted by the minister of the interior following a complex procedure involving the prior approval of the casino by a local government advisory panel (Article R321-2 to -5, Homeland Security Code).

The duration of the concession will be established by the decision of the minister of the interior (Article R321-5, Homeland Security Code). The licence issued for a casino on commercial vessels cannot exceed five years (Article R321-5-4, Homeland Security Code).

The Homeland Security Code does not mention any limit on the number of licences that can be issued.

Detailed licensing requirements can be found in the Decree of May 14, 2007.

Costs

There are no fees for the application of a land-based casino licence.

Taxation

Taxation is progressive and based on gross gaming revenue (GGR); it can range from 6 to 83.5 percent of GGR (Article L2333-56, General Local Authorities Code), and is as follows:

  • 6% up to €100,000.
  • 16% from €100,001 to €200,000.
  • 25% from €200,001 to €500,000.
  • 37% from €500,001 to €1,000,000.
  • 47% from €1,000,001 to €1,500,000.
  • 58% from €1,500,001 to €4,700,000.
  • 63.3% from €4,700,001 to €7,800,000.
  • 67.6% from €7,800,001 to €11,000,000.
  • 72% from €11,000,001 to €14,000,000.
  • 83.5% above €14,000,000.

(Article D2333-74 of the General Local Authorities Code)

Taxation of Players’ Winnings

The question sheet of the French Tax Authorities (Reference 5 G-116 No. 8 61 et 119) provides that winnings become taxable as income tax when chance disappears or is significantly reduced, as is the case with (online) poker games.

The income taxation applicable is progressive and is as follows (Article 197, General Tax Code):

  • A levy of 11 percent for annual income between €10,225 and €26,070.
  • A levy of 30 percent for annual income between €26,070 and €74,545.
  • A levy of 41 percent for annual income between €74,545 and €160,336.
  • A levy of 45 percent for annual income higher than €160,336.

Player Credit

Player credit is prohibited (Article L320-17, Homeland Security Code).

Cardrooms

Land-based poker is allowed in casinos. For more information please refer to the Casinos section of this report.

Online poker is also regulated and subject to local licensing. Please refer to the Online Gambling section of this report for further information.

France: Regulatory Framework

Gambling

 

The National Gambling Authority (Autorité Nationale des Jeux (ANJ)) lists all other acts relevant to the online gambling sector on its website.

 

Anti-Money Laundering (AML)

 

Data Protection

 

Advertising

France: Relevant Contacts

Gambling Regulator

National Gambling Authority (Autorité Nationale des Jeux (ANJ))
99-101 rue Leblanc, 75015 Paris, France
Tel: (+33) 01 57 13 13 00
Email: www.anj.fr/contact
Website: www.anj.fr

Ministry of Interior (Ministère de l’Intérieur)
Sous-Direction des Courses et des Jeux, 11, rue des Saussaies, 75800 Paris, France
Tel: (+33) 01 49 27 49 27
Email: www.interieur.gouv.fr/Infos-du-site/Nous-contacter
Website: www.interieur.gouv.fr

 

AML Regulator

Ministry of Economy, Finance and Recovery (Autorité des marchés financiers (AMF))
17 Pl. de la Bourse, 75002 Paris

Tel: (+33) 01 53 45 60 00
Email:
www.amf-france.org/fr/nous-contacter
Website: www.amf-france.org

 

Data Protection Authority

National Commission for Computing and Liberties (Commission Nationale de l’Informatique et des Libertés (CNIL))
3 Place de Fontenoy TSA 80715 75334 PARIS CEDEX 07
Tel: (+33) 01 53 73 22 22
Email: N/A
Website: www.cnil.fr

 

Advertising Regulator

Professional Advertising Regulatory Authority (Autorité de Régulation Professionnelle de la Publicité (ARPP))
23, Rue Auguste Vacquerie, 75116 Paris

Tel: (+33) 01 40 15 15 40
Email:
www.arpp.org/contact/ (Contact form)
Website:
www.arpp.org

Audiovisual Communication Regulatory Authority (Autorité de régulation de la communication audiovisuelle et numérique (ARCOM))
N/A
Tel: N/A
Email:
www.arcom.fr/contact (Contact form)
Website:
www.arcom.fr

Germany: Casino Regulations

Regulatory Overview of Casinos

Status

Land-based casinos are regulated and licensed by the state in which they are situated. There are two types of land-based casinos in Germany: casinos owned by private companies and casinos directly or indirectly owned by states.

The states also set a limit on the number of casinos in their territory; these quotas vary from region to region. Some states, such as Hesse, Brandenburg and Bavaria, have stipulations as to where casinos can be located.

Online casino games (other than virtual slot machines and online poker) are subject to a state level regulation. The states may decide to operate them under state monopoly or to issue licences, the number of which may not exceed the number of licences available to land-based casinos (Section 22c of the Interstate Treaty on Gambling).

Games Permitted

Casinos are licensed by the state in which they are situated. Each state passes its own legislation regarding the types of games it permits in the casinos within its borders.

Regulatory Authority

The regulatory authorities are the competent gambling regulatory authorities of the states.

Authorised Operators

There are two industry associations for casinos in Germany. The first is the Deutscher Spielbankenverband, which is the trade body for publicly-owned casinos. The second is the Bundesverband Privater Spielbanken, which represents the interests of the private casino operators in Germany.

There are currently more than 60 casinos in Germany, around half of which are state-owned. The other half are owned by a combination of private and public enterprises.

A list and contact details of state-owned casinos represented by the Deutscher Spielbankenverband can be found here.

A list of privately-owned casinos that are members of the Bundesverband Privater Spielbanken can be found here.

Licensing and Costs

Casinos are licensed at state level depending on the legislation of the state.

Taxation

Taxes on casino profits are among the highest in Europe and vary from state to state.

Taxation of Players’ Winnings

Winnings in Germany are not subject to taxation.

Player Credit

Not regulated in state casino legislation.

Germany: Contacts

Part Nine of the Interstate Treaty on Gambling provides for the establishment of the Joint Gambling Authority of the Federal States and transitional rules that will be in place until the authority assumes all its responsibilities by the end of 2022 (Section 27p of the treaty). The authority will have its seat in Halle (Saale), Saxony-Anhalt and ultimately, among other duties, will be responsible for issuing all permits/licences under the treaty (Section 27f of the treaty).

In the interim, until December 31, 2022, the gambling authorities in respective states are responsible for the following:

  • Licences and permits for operation and brokerage of online sports betting and horse race betting

Hesse
Hessian Ministry of the Interior and for Sport
Postfach 3167
65021 Wiesbaden
Tel: +49 (611) 3530

Email: gluecksspielaufsicht@hmdis.hessen.de

  • Licences and permits for operation of virtual slots and online poker

Saxony-Anhalt
Ministry of Interior and Sports
Postfach 3563
39010 Magdeburg
Tel: +49 (0391) 56701
Email: poststelle@mi.sachsen-anhalt.de

According to Section 27p(6), the Federal States’ Gaming Council (Glücksspielkollegium) shall exist until December 31, 2022, to fulfil the tasks performed uniformly in accordance with Section 27p(1-4) (transitional provisions regulating responsibilities of states’ gambling authority until the Joint Gambling Authority of the Federal States assumes all its responsibilities). In this context, the Glücksspielkollegium serves the states to implement joint supervision of the respective gambling authorities.

Glücksspielkollegium
Hessisches Ministerium des Innern und für Sport
Friedrich-Ebert-Allee 12
65185 Wiesbaden
Email: ggs@hmdis.hessen.de

Germany: Regulatory Framework

Germany’s gambling regulation consists of federal laws and states’ laws.

The three most important federal acts regarding gambling in Germany are:

  • The Horse Race Betting and Lottery Act (Rennwett- und Lotteriegesetz), which contains provisions regarding horse race betting, lotteries and the taxation of sports betting.

At state level, the most significant piece of gambling legislation in Germany is the Interstate Treaty on Gambling. Although its title suggests federal legislation, it is decided by the heads of the states and, after their approval, must be approved and converted into state laws by state parliaments. Each state has its own gambling act incorporating the provisions of the Interstate Treaty.

In addition to their gambling acts based on the Interstate Treaty, the states have their own laws on casinos and slot halls containing the detailed rules of these sectors. The following lists contain links to the relevant state laws:

State casino laws

State gaming machine halls laws

Anti-Money Laundering

An unofficial English translation can be found here.  

Data protection

An English translation is available here.

Germany: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing for sports betting, horse race betting, online slots and poker at a federal level. Online casino games may be available at a state/multistate level.

Casinos

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing. Licences may be available at a state/multistate level.

Cardrooms

Land-based: Card games can only be organised in casinos.

Online: Regulated. Local licensing. Licences for online poker at a federal level.

Gaming Machines

Land-based: Regulated. Local licensing. Licences at state level.

Online: Regulated. Local licensing. Licences for online slots at a federal level.

Betting

Land-based: Regulated. Local licensing. Licences at state level.

Online: Regulated. Local licensing. Licences for online betting at a federal level.

Supplier Licensing

Supplier licensing is not currently regulated.

Racing

Land-based: Regulated. Local licensing. Licences at state level.

Online: Regulated. Local licensing. Licences for online horse race betting at a federal level.

Lottery Games

Land-based: Regulated. State monopoly.

Online: Regulated. State monopoly.

 

Greece: Casino Regulations

Status

Regulated. Local Licensing.

Following the approval of new casino legislation in January 2018, two draft regulations implementing the provisions of Law 4512/2018 were submitted for public consultation in December 2018. They were subsequently notified to the European Commission, with the standstill period ending on July 11, 2019. Their content, as notified, can be accessed here and here. The two drafts are titled:

  • Casino rules”, containing provisions, among others, on technical requirements, certification and registration for gaming equipment.
  • Technical specifications for casinos”, containing provisions, among others, on the central information system for casino games and environmental and safety requirements for gaming machines.

Games Permitted

Law 2206/1994 (Article 3(7)) – The games that are allowed to be played in casinos are:

  • Blackjack or 21.
  • French roulette.
  • American roulette.
  • Baccarat.
  • Bago-Punto.
  • Dice.
  • Machines with coins without screen.
  • Screen coin machines.
  • Chemin-de-Fer.

Regulatory Authority

Hellenic Gaming Commission (HGC)

Authorised Operators

Lists of Type 1 and Type 2 can be found here.

Licensing and Costs

Law 2206/1994 – Establishment, organisation, operation, control of casinos and other provisions. Licensing procedures can be found in Articles 1 and 2.

Casinos licences are issued through public tenders that are not continuously available in Greece. Casinos can only be located in specific locations as established by legislation.

Law 3139/2003 – Regulations for the casinos of Parnitha and Corfu and other provisions.

Casinos operating in Greece under the above two laws are still regulated, with a few exceptions, by these laws.

Law 4512/2018 – Arrangements for the implementation of the Structural Reforms of the Economic Adjustment Program and other provisions. Any casino organised under the above law will be regulated by it.

Under Law 4512/2018, casino licences are issued through public tenders in specific locations as announced by a governmental decision.

The winner of the tender concludes a concession agreement with the minister of finance. The notice for the tender establishes the number of licences to be issued.

The latest tender was organised for the concession of a casino operating licence (EKAZ) in the Hellinikon-Agios Kosmas Metropolitan Pole. Details of the tender can be found here. The official HGC announcement of the companies that submitted an offer on October 4, 2019 can be found here.

Cost


Law 4212/2018 (Articles 359 and 360) classifies casinos within the following two categories:

  • “Simple” licences issued for 15 years, requiring a minimum initial capital of €500,000 and €5m after five years of operation. The casino must include a three- or four-star hotel.
  • “Wide-range” licences issued for 30 years, requiring a minimum capital of €1m and €10m after five years of operation. The casino must include a five-star hotel.

Further requirements under Law 4212/2018 include:

  • Article 358 – The applicant must be a public limited company.
  • Article 361 – The fee to enter the tender process is set at €10,000.
  • Article 361 – Detailed licensing requirements are to be established by means of the notice of competition.

Taxation

Law 4512/2018 (Article 374) includes the following financial liabilities for a Casino Operating Licence (EKAZ):

  • 20 percent of gross gaming revenue (GGR) for revenues up to €100m.
  • 15 percent of GGR for revenues of between €100m and €200m.
  • 12 percent of GGR for revenues of between €200m and €500m.
  • 8 percent of GGR for revenues of more than €500m.
  • Special annual fee of 1 percent of GGR.

Casinos already licensed in Greece under Law 2206/1994 can choose to comply with Law 4512/2018 (Article 377(9)).

The taxes owed under Law 2206/1994 are regulated in Article 2(8) and (9) of this law and consist of:

  • A yearly 30 or 20 percent rate on all casino profits, depending on the casino.

Taxation of Players’ Winnings

Law 2961/2001 (Articles 58 and 60) – Player winnings are defined and separated into two categories in relation to taxation of players.

Tax paid on earnings per ticket

Ticket means one or more bets placed by the player at the same point in time.

Earnings per ticket tax is paid at the following rates:

  • Profits up to €100 = 0 percent tax
  • Profits from €100.01 to €500 = 2.5 percent
  • Profits from €200.01 to €500 = 5.0 percent
  • Profits from €500.01 and over = 7.5 percent

Tax paid on gaming session

A gaming session is the period from the moment a player enters an individual player card into a gaming machine or from the moment he or she connects to the Central Information System (CSF) of an online gambling provider. The gaming session ends the moment the player extracts their playing card or disconnects from the gaming provider’s CSF. The session ends after 24 hours regardless of the above factors.

Gaming session tax is paid at the following rates:

  • Tax-free profits up to €100
  • Tax of 15 percent: profits from €100.01 to €500
  • Tax of 20 percent: profits from €500 or more

Player Credit

Law 4512/2018 (Article 378(26)) – Casinos licensed under this law can provide credit for those playing with amounts of more than €50,000.

 

Cardrooms

Land-based poker is regulated in Greece under Ministerial Decision 9501/2010.

Poker games and tournaments can only take place in the premises of licensed casino operators. Additional information on poker games can be found on the Hellenic Gaming Commission’s website.

Online poker is regulated. Additional information can be found on the Hellenic Gaming Commission’s website.

Greece: Regulatory Framework

There is no official collection of consolidated legislation available as stated in the European Forum of Official Gazettes.

The official Government Gazette search engine can be found here.

An unofficial search engine for consolidated Greek legislation with translated English versions can be found at kodiko.gr.

Gambling

There is no single piece of legislation covering all forms of gambling operations law in Greece; however, the primary laws pertaining to gambling are:

  • Law 4002/2011 Articles 25 to 54 on the regulation of the gambling market cover gaming machines and online gambling. With a few exceptions, this law does not apply to games of chance being carried out or which were authorised at the time of its entry into force in casinos, OPAP or Hellenic Horse Racing Organization (ODIE).
  • Law 4635/2019 Chapter Z, Article 189 – Amendment of Law 4002/2011 (Article 25) pertaining to online gambling.
  • Law 2206/1994 The establishment, organisation and supervision of casinos. 
  • Law 4512/2018 (Article 357) Granting a casino licence, as amended by Law 4582/2018 (Article 80) – Amending provisions on casino licensing.
  • Law 2843/2000 Article 27 on OPAP’s exclusive rights to provide certain games of chance and arrangements for the implementation of the Structural Reforms of the Economic Adjustment Program and other provisions on betting.
  • Ministerial Decision 79835/2020 – Establishment of a Games Regulation for the Organisation of and Conducting Gambling through network.
  • HGC Decision 5091/1/11.09.2020 – Issuance of a Partnership Suitability Licence of Gambling Promotions via the Internet and registration in the Register Affiliates.
  • HGC Decision 5/2021 – Calculation of Gross Gaming Revenue (GGR) from the Conduct of Gambling.

The Hellenic Gaming Commission, known as the HGC, EEEP and Ε.Ε.Ε.Π, published a Document Library for additional relevant regulatory framework documentation:

  1. Government Gazette B 3225 2014 Regulation of Issues of the Regulation of Conduct and Control of HTIPs
  2. Government Gazette B 3337 2014 Regulation of Issues of Regulations of Conduct and Control of HTIPs (Error Corrections)
  3. Government Gazette B 2042 2014 Technical Specifications (TEC) for conducting Gambling through VLT Type Slot Machines
  4. VLT Technical Specifications (Modification)
  5. Government Gazette B 2045 2014 Regulation of issues of Certification of Technical Electronic Techniques Amusement Games and Gaming Machines and Technical Gaming and Gaming Machine Type VLTs and Compilation of the Relevant Registers
  6. Government Gazette B 2017 2014 Transfer of Responsibilities related to issues of Conducting and Controlling Electronic Technical Recreational Games with Slot Machines and the Compilation of the Relevant Registers to the President of the E.E.E.P.
  7. Government Gazette Β 2898 2014 Transfer of Responsibilities related to the Certification of Gambling Type VLTs to the President of Ε.Ε.Ε.Π
  8. Government Gazette Β 1786 2014 Transfer of Responsibilities related to the Certification of Technicians to the President of Ε.Ε.Ε.Π
  9. Transfer of Responsibilities to Supervisors
  10. Fees for VLTs
  11. Fees for HTIPs
  12. Government Gazette B 3528 2016 Regulation of Gaming Conduct and Control Issues Conducted through VLT Type Slot Machines

A list of laws and regulations on gambling in Greece can be found on the Hellenic Gaming Commission’s website within the Law Library section.

Anti-Money Laundering (AML)

Data Protection

Advertising

Greece: Relevant Contacts

Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)
Acharnon 17 & Mavrokordatou Square 
104 38, Athens, Greece
Tel: +30 211 1075000
Fax: +30 211 1075005
Website: https://www.gamingcommission.gov.gr/index.php

Hellenic FIU (Anti-Money Laundering Authority)
Piraeus 207 & Alkifronos 92 
118 53, Athens, Greece 
Tel: +30 210 3401901/+30 210 3401938
Website: http://www.hellenic-fiu.gr/index.php?lang=el

Hellenic Data Protection Authority
Kifissias 1-3, 
115 23, Athens, Greece
Tel: +30 210 6475600
Website: https://www.dpa.gr/portal/page?_pageid=33,40911&_dad=portal&_schema=PORTAL
 

Hungary: Contacts

Gambling Supervision Authority
Address: 1051 Budapest, Sas u. 20-22.

Postal address: 1372 Budapest, Postafiók 431
Tel: +36 1 550 2500
Email: szf@szf.gov.hu 

Ministry for National Development
Address: 1011 Budapest, Fő utca 44-50.
Tel: +36-1-795-1700
Fax: +36-1-795-0697
Email: ugyfelszolgalat@nfm.gov.hu

Hungary: Sector-By-Sector Analysis

Sector

Status

Online Gambling

Regulated. Monopoly.

Casinos

Land-based: Regulated, local licensing. Two licences are available — the total number of casinos is limited to 11 in Hungary.

Online: Regulated, local licensing. Online casino games can only be offered by land-based casino concessionaires.

Card Rooms

Land-based: Regulated. Can only be organised in casinos or card rooms.

Online: Regulated, local licensing. Online casino games can only be offered by land-based casino concessionaires.

Gaming Machines

Land-based: Regulated. There is a general ban on slot machines, except for those located in casinos.

Online: Regulated. Local licensing.

Betting

Land-based: Regulated. Monopoly.

Online: Regulated. Monopoly.

Supplier Licensing Suppliers are not required to hold a licence in Hungary. The testing of gaming devices is done by the Hungarian Metrological Authority, which can cooperate with private entities in carrying out the testing and verification. Further details are available here.

Racing

Land-based: Regulated. Monopoly. The number of operators is limited to two.

Online: Regulated. Monopoly.

Lottery Games

Land-based: Regulated. Monopoly.

Online: Regulated. Monopoly.

Latvia: Casino Regulations

Regulatory Overview of Casinos

Status

Land-based casinos are regulated and subject to local licensing. Online casinos are also regulated, for more detail please refer to the Online Gambling section of this report.

According to Article 21(1) of the Gambling Act, a casino is a place “which is marked in the building technical inventory plan as a constructively separated isolated room or a few interconnected rooms which are specially equipped for operating a gaming machine, roulette (cylindrical games), card and dice games”. To be considered a casino, this venue needs to account for at least ten gaming tables if located in the capital city of Riga, or at least five gaming tables if the venue is located outside Riga.

It is prohibited to install and operate gaming tables of roulette (cylindrical game), card and dice games outside a casino (Article 21(2) of the act).

The company that holds the gambling venue licence (see Licensing and Costs section below) must also own the gaming equipment inside the venue (Article 21(3) of the act).

Games Permitted

Article 21 of the Gambling Act states that casino games include slot machines, roulette (cylindrical games) and cards and dice games.

Regulatory Authority

Lotteries and Gambling Supervisory Inspection of Latvia (IAUI)

Authorised Operators

The list of land-based gambling licensees is available here.

Licensing and Costs

To operate a casino in Latvia, an operator must obtain a licence to organise gambling and a so-called “venue licence” (Articles 8, 20 and 26 of the Gambling Act).

Chapter III of the Gambling Act provides general rules on the procedures:

  • Applications are currently being accepted.
  • The number of licences is not limited.
  • The regulatory authority grants licences, which have no term limitation. However, they need to be re-registered annually (Article 10(2) of the act).
  • The fee amounts to €427,000 for the issuance of a gambling licence. The re-registration fee is €37,000 (Article 2 of the Law on Lotteries and Gambling Tax and Fee).
  • A gambling licence will only be issued to a company registered in the Republic of Latvia with a paid stock capital of at least €1.4m (Article 8(1) of the act).
  • Shared capital held by foreign shareholders in the company must not exceed 49 percent. However, this restriction does not apply to investors from EU member states, EEA countries or OECD member states or from countries which might be proscribed by other international treaties (Article 8(2) of the act).
  • At least half of the members of the council and board of directors must be taxpayers (residents) in the EU, EEA or an OECD member state (Article 9(1) of the act).
  • A permission to open a casino and organise the relevant gambling in the particular premises, issued by the local municipality, except when the casino is to be located in a four- or five-star hotel is also needed (Article 42 of the act).
  • A venue licence for a casino grants the right to open a casino at the place specified in the licence and is issued to companies which have obtained a licence for the organisation of gambling (Article 26(1) of the act).
  • Additional requirements for a venue licence are listed in Article 26(2) of the act.
  • The venue licence also must be re-registered on an annual basis (Article 32 of the act).
  • The fee for the casino venue licence is €30,000, the same amount that applies for its annual re-registration (Article 2 of the Law on Lotteries and Gambling Tax and Fee).

Further information can be found on the regulator’s website here and here.

Taxation

Article 3 of the Law on Lotteries and Gambling Tax and Fee rules that the following taxes are applicable annually on each equipped or installed gambling venue:

  • Roulette (a cylindrical game), card and dice games: €28,080 for each table.
  • Slot machines: €5,172 for each machine.

Article 5 of this law explains how this tax should be paid on a monthly basis.

Taxation of Players’ Winnings

Pursuant to Article 9(1), point 5) and Article 15(24) of the Law on Income Tax, gambling winnings are subject to income tax if they exceed €3,000 in the given tax year. Winnings of more than €3,000 will be taxed at the rate of 23 percent if they do not exceed the maximum amount of mandatory contributions determined in accordance with the Law on State Social Insurance. However, if they do exceed it, a 31 percent tax rate shall be applied to the exceeding part.

Player Credit

Operators are prohibited from providing players with any kind of credit or loan (Article 41(3) of the Gambling Act).

 
Latvia: Contacts

Lotteries and Gambling Supervisory Inspection of Latvia (IAUI)
Stabu Street 18,
Riga LV-1011,
Tel: (+371) 6750-4955
Email: pasts@iaui.gov.lv

Financial Intelligence Unit of Latvia
Raina Boulevard 15
Riga, LV-1050
Tel: (+371) 6704-4430
Email: fid@fid.gov.lv

Data State Inspectorate
Elijas Street 17
Riga, LV-1050
Tel: (+371) 6722-3131
Email: info@dvi.gov.lv

Latvia: Regulatory Framework

Gambling

The full list of applicable laws and secondary legislation is accessible here.

The English translations of the main laws and regulations, although not always kept up to date, are provided in the Legal Acts of the Republic of Latvia portal.

AML

The gambling regulatory authority’s recommendations are available here.

Data Protection

Latvia: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

Casinos

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Cardrooms

Land-based: Regulated. Can only be organised in casinos.

Online: Regulated. Local licensing.

Gaming Machines

Land-based: Regulated. Local licensing. Can only be operated in casinos or gaming halls.

Online: Regulated. Local licensing.

Betting

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Supplier Licensing

Regulated for the provision of equipment used in live streaming studios.

Racing

Land-based: Local licensing.

Online: Local licensing.

Lottery Games

Land-based: Regulated. Nationwide lottery is under state monopoly. Licences are available for local lotteries.

Online: Regulated. State monopoly.

Lithuania: Casino Regulations

 

 

 

 

Status

Land-based casinos are regulated and subject to local licensing.

Under Article 12(1), point 3) of the Gaming Law, casinos are the only premises that can house category A gambling machines (i.e. “a gaming machine with unlimited winnings where the maximum single winning is not limited” – Article 2(3), point 1) of the law) and gaming tables. In casinos, at least three gaming tables, including one for roulette, and 30 gaming machines must be installed (Article 12(5) of the law.

Games Permitted

Table games (roulette, card and dice games) and Category A gaming machines (Articles 5(1) point 1), 3(3) and 12(1), point 3) of the Gaming Law).

Regulatory Authority

Gaming Control Authority.

Authorised Operators

The list of licensed casino operators can be accessed here.

Licensing and Costs

According to Article 5(1), point 1) of the Gaming Law, in order to operate table games and category A gaming machines, a licence must be obtained. Subsequently, a permit to open a casino must be acquired pursuant to Article 21 of the law.

  • Applications for both licences and permits are being accepted.
  • The number of licences and permits is not limited.
  • The licence fee is €1,279 (According to Section 3.121 of the Resolution On The Specific List Of State Duty Sizes And The Approval Of The Payment And Refund Rules For The State Duty (the Resolution On State Duty).)
  • The one-off fee for approval of gaming regulations is €777 (Section 4.501 of the Resolution On State Duty).
  • The one-off fee for a permit to open a casino is €1,305 (Section 4.499 of the Resolution On State Duty).
  • A consent of the local municipality council must also be obtained by a company to operate a casino (Article 9 of the law).
  • Casino operators are required to hold capital of at least €1.158m, according to Article 13(2) of the law.
  • A minimum of €11,585 per gaming table and €7,241 per category A gaming machine is also required to be invested, to be used solely to guarantee the payment of winnings. The amount can be invested in either government securities, kept in bank accounts or in the company’s own cash register and/or gaming machine cash boxes (Article 13(5) of the law).
  • Licences and permits are valid for an unlimited period of time (Article 6(9) and Article 21(9) of the law respectively).
  • Licences and permits are granted to the companies established according to the Lithuanian law. The definition of a company also includes a branch of a legal entity or organisation without the rights of a legal entity, of any legal form, established in a member state of the EU/EEA or in Switzerland under that state’s legislation, which in that state has the right to engage in gaming activities and which has a registered office in Lithuania and performs all or part of a legal entity’s functions (Article 2(20) and (24) of the law).

Detailed requirements for receiving licences and permits can be found in Chapters II and III of the Gambling Law and in Gambling Licensing Rules.

Taxation

  • Category A machines: €260 per machine per calendar month (Article 5(3), point 1) of the Law on Lottery and Gaming Tax.
  • Roulette, card or dice tables: €2,300 per table per calendar month (Article 5(3), point 3) of the Law on Lottery and Gaming Tax).

Taxation of Players’ Winnings

As confirmed by the regulatory authority, winnings are subject to 20 percent personal income tax.

Player Credit

According to Article 10(4-5) of the Gaming Law:

  • Gaming companies are prohibited to grant “any loans to other persons”.
  • Using debit and credit cards for payment, as well as installing ATMs in the premises where land-based gaming is organised, is prohibited.

Cardrooms

Card games outside of casinos are not separately regulated.

Lithuania: Regulatory Framework

Gambling

The full list of gambling-related legislation can be found here.

Anti-Money Laundering

Data Protection

Advertising

Lithuania: Relevant Contacts

Gaming Control Authority
Ukmerges str. 222
Vilnius
Tel: +370 5233 6246; +370 5233 6247
Email: info@lpt.lt
Website: www.lpt.lt

Financial Crime Investigation Service, under the Ministry of the Interior.
Šermukšnių str. 3
Vilnius
+370 5274 7594
Email: dokumentas@fntt.lt
Website: www.fntt.lt

State Data Protection Inspectorate
L. Sapiegos str. 17,
Vilnius
Tel: +370 271 2804
Email: ada@ada.lt
Website: www.ada.lt

Luxembourg: Contacts

Gambling Regulator

Ministry of Justice
13, rue Erasme – Centre administratif Pierre Werner
L-1468 Luxembourg
Tel: (+352) 247-84537
Email: info@mj.public.lu
Website: www.mj.gouvernement.lu

National Foundation of Grand-Duchess Charlotte (Œuvre Nationale de Secours Grande-Duchesse Charlotte)
18, rue Léon Laval
L-3372 Leudelange
Tel:(+352) 22 56 67 – 1
Email: secretariat@oeuvre.lu
Website: www.oeuvre.lu


AML Regulator

Financial Intelligence Unit (Cellule de Renseignement Financier (CRF))
41B, bd. Franklin D. Roosevelt
L-2080 Luxembourg
Tel: (+352) 47 59 81-2447
Email: crf@justice.etat.lu  
Website: www.justice.public.lu/fr/organisation-justice/crf.html 


Data Protection Authority

National Commission for Data Protection (Commission Nationale pour la Protection des Données (CNPD))
15 Boulevard du Jazz 
L-4370 Belvaux
Tel: (+352) 26 10 60-1
Email: dpo@cnpd.lu  
Website: www.cnpd.public.lu 
 

Advertising Regulator

There is no specific regulator responsible for the oversight of advertising in Luxembourg.

Malta: Casino Regulations

Status

Land-based casinos are regulated and subject to a local licensing system. Cruise casinos are regulated. Local permits are available.

Games Permitted

Games permitted include:

  • Roulette
  • Blackjack
  • Baccarat
  • Poker played against the house
  • Lotteries
  • Secondary lotteries
  • Virtual sports games.

Section 1(b)(i), First Schedule – Licence Categories, Gaming Authorisations Regulations

Regulatory Authority

Malta Gaming Authority (MGA)

Authorised Operators

Authorised operators can be found on the MGA’s website under the MGA Licensee Register section.

Licensing and Costs

 

 

Licensing

Types of Gaming Services

Gaming service licences are a business to consumer licence which offer or carry out a gaming service. The types of licences available are as follows:

Type 1

Games of chance played against the house, the outcome of which is determined by a random generator, and shall include casinotype games, including roulette, blackjack, baccarat, poker played against the house, lotteries, secondary lotteries and virtual sports games.

Type 2

Games of chance played against the house, the outcome of which is not generated randomly, but is determined by the result of an event or competition extraneous to a game of chance, and whereby  operators manage their own risk by managing the odds offered to the player.

Type 3

Games of chance not played against the house and wherein the operator is not exposed to gaming risk, but generates revenue by taking a commission or other charge based on the stakes or the prize, and shall include player versus player games such as poker, bingo, betting exchange, and other commission based games.

Type 4

Controlled skill games as per Section 8, Gaming Authorisations Regulations.

First Schedule – Licence Categories, Gaming Authorisations Regulations

Costs

The following annual licence fee and compliance contributions must be made to the MGA:

Fixed annual licence fee

Additional information can also be found on the MGA’s website under the Fees and Taxation section. 

Compliance Contributions

A compliance contribution is “the aggregate of the amounts, including where applicable the minimum amount or the maximum amount, as the case may be, resulting from the application of the computational method prescribed in each of sub-regulations (2), (3), (4) and (5) of regulation 3”. Section 2(2), Part I, Gaming Licence Fees Regulations 2018)

B2C – Type 1 gaming services compliance contribution ranges from  €15,000 to €375,000 (Section 3 (2), Part II, Gaming Licence Fees Regulations 2018).

B2C – Type 2 gaming services compliance contribution ranges from €25,000 to €600,000 (Section 3 (3), Part II, Gaming Licence Fees Regulations 2018)

B2C – Type 3 gaming services compliance contribution ranges from €25,000 to €500,000 (Section 3 (4), Part II, Gaming Licence Fees Regulations 2018)

B2C – Type 4 gaming services compliance contribution ranges from €5,000 to €500,000 (Section 3 (2), Part II, Gaming Licence Fees Regulations 2018).

For more information on the licensing process, please see the MGA’s website.

Taxation

Gaming operators must pay a gaming tax.

  • 5 percent of gross gaming revenue (GGR) generated from Malta-based players. Determination of taxability is whether the player is established, has their permanent address in and/or usually resides in Malta (Section 3, Part II, Gaming Tax Regulations 2018).

A gaming levy is imposed on gaming devices. The levy is dependent on the types of games offered and calculated as follows:

Additional information has been provided by the MGA in the White Paper to Future Proof Malta’s Gaming Legal Framework (July 2017).

Taxation of Players’ Winnings

Winnings from gambling are not classified as taxable income.

Player Credit

Cardrooms

Land-based poker tournaments are regulated, and licences are available. Any such tournaments must take place within licensed casinos.

Poker tournaments can be classified as “junket events” which are defined as “a Type 3 gaming service event, with specific start and end dates, organised within a gaming premises in possession of a concession issued by the government as a competition between players which, in view of its nature, profile and prestige is able to induce high quality players to such gaming premises to compete in said event”. (Section 2, Gaming Definitions Regulation)

Malta: Regulatory Framework

The Maltese government hosts an official website of consolidated laws and regulations, which can be found on legislation.mt here.

Gambling 

Malta gambling law is based on a three-tier framework, as follows:

Tier one: Main act

Tier two: Secondary legislation and regulations

Tier three:  Directives and other legally binding and non-binding instruments issued by the Malta Gaming Authority (MGA)

The advisory instruments, which contain detailed processes and requirements, are published by the MGA. The advisory instruments provided by the MGA include:

Directives – 2018

Directives – 2019

Directives – 2020

Guidance Notes 

A further list of all the gambling-related laws, regulations and guidance can be found on the MGA’s website

Anti-Money Laundering

The Financial Intelligence Analysis Unit (FIAU), in concurrence with the Malta Gaming Authority, has issued: 

A list of further Maltese AML legislation and regulation can be found on the FIAU’s website  here.

Data Protection

Advertising 

 

Malta: Relevant Contacts

Gaming Regulator
Malta Gaming Authority (MGA)
Building SCM 02-03, Level 4, SmartCity Malta, 
Ricasoli, SCM 1001
Tel: +356 2546 9000
Email: info.mga@mga.org.mt
Website: http://www.mga.org.mt/support/contact-us/

AML Regulator
Financial Intelligence Analysis Unit (FIAU)
65C, Tower Street, 
Birkirkara, BKR 4012
Tel: +356 21 231 333
Email: Contact via the FIAU website
Website: http://www.fiumalta.org/

Data Protection Regulator
Office of the Information and Data Protection Commissioner (IDPC)
Floor 2, Airways House, High Street, 
Sliema, SLM 1549
Tel: +356 2328 7100
Email: idpc.info@idpc.org.mt
Website: http://idpc.gov.mt/en/Pages/Home.aspx

Advertising Regulator
Malta Gaming Authority (MGA)
Building SCM 02-03, Level 4, SmartCity Malta
Ricasoli, SCM 1001,
Tel: +356 2546 9000
Email: info.mga@mga.org.mt
Website: http://www.mga.org.mt/support/contact-us/

Netherlands: Casino Regulations

Status

Land-based casinos are regulated and under a state monopoly held by Holland Casino.

Games Permitted

According to Article 4 of the Casino Games Decision 1996, French and American roulette, blackjack, baccarat/chemin de fer, punto banco, sic bo, money wheel, red dog, keno/bingo, poker, casino war, diceball and casino barbut can be played in a casino. Slot machines can also be placed in casinos.

Regulatory Authority

Netherlands Gambling Authority (Kansspelautoriteit (KSA))

Authorised Operators

Holland Casino

Licensing and Costs

Holland Casino holds a permanent licence that was granted by the government in 1975.

Taxation

Annual gambling Levy

According to Article 33e of the Gambling Act – amount as announced by the government:

  • €2,143 per gaming table.
  • €136 per gaming terminal.
  • €232 per gaming machine.

Gambling Tax

  • 29 percent of GGR – gambling tax (Articles 1 a), 3(1) a) and 5 of the Gambling Tax Act)..

Taxation of Players’ Winnings

According to the tax regulator’s website:

  • Winnings under €449 are not taxed.
  • Winnings of more than €449 for games organised in the Netherlands are subject to tax of 29 percent.

Player Credit

Not currently regulated.

Cardrooms

In March 2016, the Court of Appeal of Amsterdam ruled that poker is a game of chance rather than a skill game, and confirmed that a licence is therefore required for the organisation of poker games. Holland Casino is authorised to organise land-based poker games and tournaments.

More information on poker in the Netherlands can be found here on the regulator’s website. 

Netherlands: Contacts

Gambling Regulator

Kansspelautoriteit (KSA) (Netherlands Gaming Authority)
Postbus 298
2501 CG Den Haag
Tel: +31 (0) 70 302 13 00
Email:
info@kansspelautoriteit.nl
Website: kansspelautoriteit.nl

AML Regulator

Financial Intelligence Unit – Nederland
Postbus 10638
2501 HP Den Haag 
Tel: +31 (0) 88 662 95 00
Website:
fiu-nederland.nl

Data Protection Authority

Autoriteit Persoonsgegevens (Data Protection Authority)
Postbus 93374
2509 AJ Den Haag
Tel: +31 (0) 70 888 85 00

Email: q.snijders@autoriteitpersoonsgegevens.nl
Website: autoriteitpersoonsgegevens.nl

 
Poland: Casino Regulations

Regulatory Overview of Casinos

Status

Land-based casinos are regulated and subject to local licensing. Online casinos are also regulated and fall under a state monopoly (Article 5(1b) of the Gambling Act). For more detail please refer to the Online Gambling section of this report.

Games Permitted

According to Article 4(1) of the Gambling Act, cylindrical games, card games, dice games and/or games on gaming machines are organised based on approved regulations, provided that at least four cylindrical games and card games are organised in total, and the number of installed gaming machines is between five and 70.

Regulatory Authority

Ministry of Finance

Authorised Operators

The official list of licences to operate casino games can be found here.

Licensing and Costs

  • The Ministry of Finance regularly announces free casino locations and expiring licences on its website.
  • The number of licences is limited. Casinos can only be located in towns/cities that meet certain population thresholds as set out in Article 15(1) of the Gambling Act:
  • Towns/cities of up to 250,000 people can accommodate only one casino.
  • Towns/cities with a population of more than 250,000 are permitted an extra casino for each subsequent 250,000 inhabitants.
  • The total number of casinos permitted in a single voivodeship (province) is subject to a ratio of one casino per 650,000 inhabitants.
  • Casinos are also permitted on Polish flagged ferries or passenger ships, provided the gambling occurs during the cruise and begins and finishes 30 minutes from port (Article 15(4) of the act).
  • Casino licences, for which more than one entity satisfying the requirements has applied, must be put to a public tender that is to be announced and conducted by the minister for public finance (Article 33(2) of the act).
  • The regulatory authority grants a licence for six years (Article 49(1) of the act).
  • The one-off licensing fee for casinos is 32,000 percent of the base amount (Article 69(1), point 1 of the act), which is the average monthly wage in the private sector calculated in the second quarter of the preceding year. Other fees, such as examination fees and fees for issuing professional certificates, are also levied.
  • The operator must be a joint-stock company or a limited liability company and established in the territory of Poland (Article 6(5) of the act). However, an exception in Article 7a(1) of the act allows an operator to be established in another EU member state, or in a member state of the European Free Trade Association (EFTA), but only if they have set up a representative or operate in the form of a branch.
  • As set out in Article 10(1), point 1 of the act, the minimum share capital requirement for betting operators is PLN4m.
  • Article 63 of the act sets out that a casino operator is required to provide a financial guarantee of PLN1.2m and how that guarantee amount changes depending on the number of casinos operated.
  • Additional licence requirements can be found in the Gambling Act (in Chapter Five in particular) and the Regulation of the minister of finance of August 27, 2010 on the detailed terms and conditions of the tender for entities applying for a licence to operate a casino or a permit to operate a cash bingo hall.

Taxation

Article 74, point 5 of the Gambling Act stipulates that the taxation rate for gaming machine games, cylindrical games, dice games and card games, with the exclusion of poker tournaments, is equal to 50 percent of gross gaming revenue (GGR) ((Article 73(1), point 7 of the act).

Taxation of Players’ Winnings

Winnings from games on gaming machines, card games, dice games, cylindrical games and bingo games are exempt from tax under the Act on Personal Income Tax (Article 21(1), point 6a(b)) if they are operated by an entity licensed in a member state of the European Union or the European Economic Area.

 
Poland: Contacts

Gambling

Ministry of Finance
ul. Świętokrzyska 12,

00-916 Warsaw
Tel: (+48) 22 694 55 55
Email:
kancelaria@mf.gov.pl

AML

Under the AML framework, the ministry responsible for public finance is the chief financial intelligence unit and operates through the General Inspector of Financial Information

Department of Financial Information
Ministry of Finance
ul. Świętokrzyska 12
00-916 Warsaw
Tel: (+48) 22 694 30 60
Email:
sekretariat.IF@mf.gov.pl

Data Protection

President of the Personal Data Protection Office
ul. Stawki 2
00-193 Warsaw
Tel: (+48) 22 531 03 00
Email: kancelaria@uodo.gov.pl

Poland: Regulatory Framework

Gambling

The full list of secondary applicable legislation can be found here.

AML

Data Protection

Poland: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. State monopoly with the exception of betting and promotion lotteries. 

Casinos

Land-based: Regulated. Local licensing.

Online: Regulated. State monopoly.

Cardrooms

Land-based: Regulated. No permanent licences available. Regulator issues one-off licences for poker tournaments.

Online: Regulated. State monopoly.

Gaming Machines

Land-based: Regulated. State monopoly on gaming machines outside casinos.

Online: Regulated. State monopoly.

Betting

Land-based: Regulated. Local licensing (including betting on virtual events).

Online: Regulated. Local licensing (including betting on virtual events).

Suppliers Licensing

Not currently regulated. However, gaming machines, lottery devices and (broadly understood) gaming devices need to be tested by an accredited testing laboratory.

Racing

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Fantasy Sports

Land-based: Unregulated.

Online: Unregulated.

Lottery Games

Land-based: Regulated. State monopoly.

Online: Regulated. State monopoly.

Portugal: Casino Regulations

Regulatory Overview of Casinos

Status

Land-based casinos are regulated and local licences are available. Online casinos are also regulated, for more detail please refer to the Online Gambling section of this report.

Land-based casinos in Portugal are restricted to specific gambling zones. The designated gambling zones are: Açores; Algarve; Espinho; Estoril; Figueira da Foz; Funchal; Porto Santo; Póvoa de Varzim; Troia; and Vidago-Pedras Salgadas.

Games Permitted

A list of regulated games can be found on the SRIJ website. These games include poker, baccarat and roulette.

The government may authorise other forms of games of chance if existing operators require it. In that case, the SRIJ must provide an opinion of the proposed activity.

Regulatory Authority

The Gambling Regulation and Inspection Service (SRIJ)

Authorised Operators

According to the SRIJ website, there are 12 casinos and one gaming room in operation in Portugal. These are situated in nine gaming zones; more information on such can be found here

Licensing and Costs

Exploration of games of chance is reserved to the state, who may grant a right by way of a concession to a limited liability company or equivalent for these games to be conducted in casinos. There is no limit to the number of concessionaires available.

Games of chance can only be operated in casinos in the designated gaming areas and, subject to ministerial authorisations, in ships, aircraft, bingo halls and in halls reserved for major tourist events.

Bingo can be conducted within casinos or within private rooms.

According to Article 10 of Decree-Law No. 422/89, licences (concessions) should be granted through a public tender process. However, in some cases, the government may award a concession without a public tender and lay down the concessionaire’s obligations by law. A public tender process must be announced through a decree, and the decree must contain information such as indicated in Article 11. This information should include the “duration of the concession”.

According to Article 17, the public tender will generally require a minimum investment level for the gambling project and the obligation to share part of the gambling revenues with the state.

Under Decree-Law No. 64/2015, the following requirements must be met:

  • Operators’ share capital value cannot be less than 30 percent of the total liquid assets of the company. This threshold will increase to 40 percent after the sixth year of having signed the concession agreement.
  • At least 60 percent of the company’s share capital must be represented by nominative shares or bearer shares, in a registry regime. The acquisition of shares that represent 10 percent or more of the share capital that directly or indirectly alters the shareholder control of the licensed company will not be authorised.

The definitive adjudication will be given with the signature of the concession contract, which has to be done through public deed.

The government can extend the licence term when such extension is in the public interest. In some circumstances, operators may be allowed to transfer their licence to third parties. In that case, operators must obtain authorisation from the government.

Taxation

Casino taxes are based on concession agreements with the government and are also subject to a special gambling tax, for the offering of casino games in terms of Article 84 of Decree-Law No. 422/89.

The special gambing tax will be paid and charged pursuant to the provisions set out in Articles 84-87 of Decree-Law No. 422/89. The tax rate and base for table and non-table games are set out as follows:

Tax rate and base for table games

Article 85 of Decree-Law No. 422/89 states that the tax on table games will be paid in two installments, calculated in two parts. The tax rate varies according to the geographical location of the casino:

  • The first part is calculated on the basis of the initial share capital of the company at the following rates:
    • Simple/single table games: “Estoril – 0.75%; Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo – 0.1% in the 1st quinquennium, 0.15% in the 2nd quinquennium, 0.2% in the 3rd quinquennium, 0.25% in the 4th and 5th five-year periods and 0.55% in the other five-year periods; Other areas – 0.55%.”
    • Double table games: Estoril – 1.2%; Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo – 0.15% in the 1st quinquennium, 0.25% in the 2nd quinquennium, 0.3% in the 3rd quinquennium, 0.35% in the 4th and 5th five-year periods and 0.9% in the other five-year periods; Other areas – 0.9%.”
  • The second part is calculated on the basis of the gross profits of the tables (whatever the type of table) at the following fixed rates: “Funchal, Açores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo – 10% in the first five years, 12.5% ​​in the second five years, 15% in the third five years and 20% in the other five years; Other areas – 20%.”

Tax rate and base for non-table games

According to Article 86(1), the special gambling tax for games that do not qualify as table games is calculated on the basis of the collected gambling revenues. The rate varies according to the geographical location of the casino and are set out in Article 86(1) as follows:

Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo – 5%, 6% and 7.5% on the revenue collected from the points, respectively, for the 1st, 2nd and 3rd quinquennials, 10% in the 4th and 5th five-year periods and 20% in the other five-year periods; Other areas – 20%.”

Establishing tax base for table games

Article 87 explains how the taxable base for the special gambling tax should be established. This is set out for both table and non-table games as follows:

  • When the base is established on the initial share capital, this will mean the previous month’s share capital according to the company registers.
  • When the base is established on the gross profits of the tables, the base will be established by applying different percentages over the initial share capital, varying from simple to double tables and each designated gambling area, as explained in Article 87. These rates are set out as follows:
    • For single/simple tables: “Algarve – 10%; Espinho – 21%; Estoril – 21%; Figueira da Foz – 21%; Funchal – 3%; Trojan – 1%; Vidago-Pedras Salgadas – 1%;Porto Santo – 1%;Póvoa de Varzim – 21%; Azores – 3%.”
    • For double tables:  “Algarve – 15%; Espinho – 35%; Estoril – 35%; Figueira da Foz – 35%; Funchal – 4.5%; Trojan – 2.5%; Vidago-Pedras Salgadas – 2.5%; Porto Santo – 2.5%;Póvoa de Varzim – 35%; Azores – 4.5%.”

Establishing tax base for non-table games

Article 87 states that for games that do not qualify as table games the taxable base of the special gambling tax is to be established on games receipts. Games receipts must be registered in a special book provided by the SRIJ.

Taxation of Players’ Winnings

This is not currently legislated.

Player Credit

Article 59 of Decree-Law No. 422/89 rules that only cash can be used to gamble, while Article 60 determines that granting credit is prohibited.

Portugal: Contacts

Gambling Regulation and Inspection Service (SRIJ)

Turismo de Portugal I.P.

Serviço de Regulação e Inspeção de Jogos

Rua Ivone Silva, no. 6

1050-124 Lisbon – Portugal

Tel: +351 211 140-200

Email: info.srij@turismodeportugal.pt     

 

Santa Casa da Misericordia de Lisboa (SCML)

Largo Trindade Coelho

1200-470 Lisboa

Apartado 2059

1102-803 Lisbon

Tel: 213 235 000

Email: secretaria-geral@scml.pt

Press office: assessoriadeimprensa@scml.pt; comunicacao@jogossantacasa.pt

Gaming department: 808 203 377; jogos@jogossantacasa.pt

 

Unidade de Informação Financeira (UIF) 

Novo edifício-sede da Polícia Judiciária 

Rua Gomes Freire

1169-007 

Lisbon

Phone: 211 967 000

Email: uif@pj.pt

 

Portuguese Data Protection Authority (CNPD)

Comissão Nacional de Protecção de Dados

Av. D. Carlos I, 134 – 1.º

1200-651, Lisbon

Tel: (+ 351) 21 392 84 00

Email: geral@cnpd.pt

Portugal: Regulatory Framework

The main Portuguese gambling legislation: Decree-Law No. 422/89.

In effect, this decree (under Chapter XI) establishes three forms of gambling activities: (1) games of chance or gambling, including casino games, bingo, poker, and slot machines; (2) lotteries and mutual bets; (3) “forms related to games of chance”, including raffles, tombolas, sweepstakes, advertising and hobby contests. The decree primarily regulates games of chance, which include the operation of casinos, slot machines and bingo games; it determines that slot machines can only be operated in casinos and in gambling venues.

Further to this, there is specific legislation on lotteries, casinos, bingo, betting and electronic gaming machines.

Lotteries:

 

Casinos are primarily regulated by Decree-Law No. 422/89, but further regulations are given in:

  • Ordinance No. 217/2007: rules for casino games — American roulette, French roulette, Portuguese dice, craps, Cussec, blackjack, Caribbean stud poker, baccarat, Omaha poker, Hold’em poker, poquer sintetico, tournament poker and slot machines. Rules for tournament poker are provided in Ordinance No. 401/2015.
  • Law No. 8/2006: conditions for hiring croupiers.

Bingo:

Betting:

Racing:

  • Decree-Law No. 68/2015: rules for land-based mutual horseracing; monopoly granted to SCML.
  • EGMs (Electronic Gaming Machines)/Amusement Machines:
  • Decree-Law No. 310/2002: licensing requirements for machines and venues; per-venue limits; penalties for violation of requirements.

Online Gambling:

A list of gambling-related laws and regulations can be found on the SRIJ’s website.

The main anti-money laundering regulations

Law No. 83/2017 passed on September 17, 2017, partially transposing the EU 4th Anti-Money Laundering Directive (2015/849) and EU Directive 2016/2258. For more detail, see the GamblingCompliance report on the update

The main data protection regulations

General Data Protection Regulation (Regulation (EU) 2016/679) (GDPR) and Law No. 58/2019

However, according to the National Data Protection Authority’s Decision No. 494/2019, some rules  of Law No. 58/2019 will not be implemented as they violate the GDPR. More information on Decision No. 494/2019 can be found here.

Portugal: Sector–by–Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing and state monopoly.

SCML has a monopoly on lottery and mutual sports-betting games. A local licensing regime has been established for a number of other online games, primarily fixed-odds sports betting and games of chance, which include poker, EGMs and standard casino games.

Casinos

Land-based: Regulated. Local licensing in designated gambling areas in the country.

Online: Regulated. Local licensing.

Cardrooms

Land-based: Regulated. Only possible to be offered inside casinos.

Online: Regulated. Local licensing.

Gaming Machines

Land-based: Regulated. Permitted inside casinos and in designated gambling venues.

Online: Regulated. Local licensing.

(Sports) Betting

Land-based: Regulated. State monopoly. 

Online: Regulated. Local licensing for fixed-odds bets and monopoly for mutual betting.

Supplier Licensing 

Payment service providers are regulated. 

Article 42 of Decree Law No. 66/2015 provides that payment service providers which supply gambling operators should be “duly authorised” by the authorities of the jurisdiction where the payment provider is based.

Racing 

Land-based: Regulated. State monopoly. 

Online: Regulated. Local licensing available for mutual and fixed-odds betting.

Fantasy Sports

Land-based: Unregulated.

Online: Unregulated.

Lottery Games

Land-based: Regulated. State monopoly. 

Online: Regulated. State monopoly. 

Romania: Casino Regulations

Status

Regulated. Local licensing. Land-based casinos are regulated and subject to local licensing.

Games Permitted

Cards, dice, roulette balls, roulette and gambling tables, slot machines and poker tournaments are permitted (Articles 10(1) and 16(4) of the Gambling Act).

Regulatory Authority

The National Gambling Office (ONJN)

Authorised Operators

The list of authorised operators can be found here.

Licensing and Costs

Licences are currently available.

A casino operator must hold both a licence to organise gambling and an authorisation to operate casino-style games, with a separate authorisation required for each casino premises. The legislation does not set a limit on the number of casino licences available.

Licences are valid for a period of ten years and are subject to an annual fee of €95,000 (Annex I(1)(E) of the Gambling Act). Casinos require a financial guarantee of €10,000 per table, but not more than €175,000 for each operator (Article 29(b) of the act).
 

In addition to the licence and authorisation fees, traditional casino gambling operators must contribute €1,000 per year to a fund for the prevention of the addiction to games of chance (Article 10(4) of the act).

The minimum required value of the subscribed and paid-up share capital is RON1m (Annex I(2) of the act).

A licence will not be issued if the operator had a previous licence revoked or has been sanctioned for organising unlicensed gambling (Article 15(4)(d) of the act).

Detailed licensing requirements can be found in Article 15 of the act.

Taxation

According to Annex I(E) of the Gambling Act, casino games are taxed based on the number of table games and their location, under the scope of the authorisation’s annual fees in the following manner:

  • €60,000 per table within Bucharest.
  • €30,000 per table outside Bucharest.

Gaming machines in operation in casinos are subject to additional fees. Please see the Gaming Machines section of this report for more information.

Taxation of Players’ Winnings

Pursuant to Article 110 of the Tax Code:

  • Gambling income of up to RON66,750 is taxed at 1 percent.
  • Gambling income of between RON66,750 and RON445,000 is liable to a fixed tax of RON667.50, plus 16 percent of the amount exceeding RON66,750.
  • Gambling income exceeding RON445,000 is liable to a fixed tax of RON61,187.50, plus 25 percent of the amount exceeding RON445,000

Player Credit
According to Article 130(6) of the Gambling Regulation: “A gambling organiser shall not provide credit to a player’s payment and shall not allow free participation in gambling.”

Cardrooms

Regulated. Romanian legislation does not limit the number of poker club licences that can be granted. 

To operate a poker club, a licence and an authorisation are required. Licences are issued by the National Gambling Office for a period of ten years, whereas authorisations have a validity of one year (Article 12, Gambling Act).

According to Annex 1 (II,F) of the Gambling Act, poker clubs are subject to an annual licence fee of €15,000. Additionally, an annual authorisation fee for the operation of poker clubs is also applicable. The value of the authorisation fee depends on the location of the venue:

  • For poker clubs in Bucharest, the annual authorisation fee is €70,000.
  • For poker clubs located elsewhere, the annual authorisation fee is €30,000.
Romania: Contacts

National Gambling Office of Romania
Victoriei Avenue No. 9 
3rd District, Bucharest
Tel.: +40 31 225 62 00 
Email: office@onjn.gov.ro 

National Office for the Prevention and Control of Money Laundering
Iio Emanoil Florescu Street No. 1
3rd District, Bucharest
Tel.: +40 21 315 52 07
Email: onpcsb@onpcsb.ro

National Supervisory Authority for Personal Data Processing
Gheorghe Magheru Boulevard No. 28-30 
1st District, Bucharest
Tel.: +40 31 805 92 11
Email: anspdcp@dataprotection.ro

Romania: Regulatory Framework

Gambling

The list of all applicable gambling laws and regulations can be found on the National Gambling Office’s website. 

AML

Data Protection

Romania: Sector-By-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

Casinos

Regulated. Local licensing.

Cardrooms

Regulated. Local licensing.

Gaming Machines

Regulated. Local licensing.

Betting 

Regulated. Local licensing (including betting on virtual events).

Racing 

Regulated. Local licensing.

Lottery Games

Regulated. State monopoly.

Fantasy Sports

Unregulated.

Supplier Licensing

Regulated. Local licensing.

Serbia: Casino Regulations

Status

Land-based casinos are regulated and are subjected to local licensing.

Article 19 of the Law on Games of Chance grants the gambling operators the right to organise special games of chance in casinos through a licence issued by the government.

Online casinos are also regulated. For further details, please refer to the Online Gambling section of this report.

Games Permitted

Article 4(1) of the Catalogue of the Types of Games of Chance defines casino games as:

  • Blackjack.
  • Roulette (American, French, Serbian-Russian).
  • Baccarat (chemin de fer).
  • Craps.
  • Poker (Draw, Caribbean Diamond, Caribbean 7 Stud, Casino Stud, Omaha, Three Card, Let It Ride).
  • Hold’em (Texas, Ultimate Texas).
  • Sic Bo.
  • Money Wheel.
  • Punto Banco.

According to Articles 57 and 58 of the Law on Games of Chance, gambling operators can also organise games of chance on automatic equipment (slot machines) in premises approved for casino use, subject to government approval.

Regulatory Authority

Games of Chance Administration

Authorised Operators

The list of licensed operators of casinos can be accessed here.

Licensing and Costs

The licence to organise special games of chance in casinos is granted by the government.

General Licensing Information and Requirements

  • Article 35 of the Law on Games of Chance restricts the maximum number of licenses to ten, where one licence refers to one casino.
  • According to Article 40 of the law, the licence is valid for a period of ten years. The licence can be renewed for a period of ten more years, subject to fulfillment of conditions prescribed by the law and a payment of €500,000.
  • Article 39 of the law stipulates that the licence to organise casino games is granted to the winner of a public tender organised by the regulator in accordance with the procedure established by the government.
  • Article 42 of the law mandates the winner of the tender to conclude a contract with the Republic of Serbia to organise casino games.
  • Article 34 of the law also mandates an additional requirement of five years’ experience in offering casino games.

Costs and Other Monetary Requirements

  • According to Article 39(3), (10) of the law, the licence fee offered during the tender must be at least €500,000.
  • According to Articles 34 and 36 of the law, casino operators must be Serbian legal entities with a minimum share capital of €1m, which must be maintained throughout the validity period of the licence.
  • To ensure payments of player winnings and settlement of all other liabilities under the law, casino operators must have a bank deposit/guarantee of €300,000, stated in Article 38 of the law.
  • Article 38 of the law also mandates the online gambling operators to maintain a daily risk cash deposit of at least €50,000.

Complete information about the licensing process and requirements, including physical space requirements, for casino operators can be found in Part II, Chapter 3: Special Games of Chance in Casinos of the Act on Games of Chance.

Additional information on detailed conditions for conducting audio and video surveillance, the manner of storing documentation and physical protection in the casino, conducting video surveillance and storing documentation in the slot machine club is available here.

Taxation

Article 54 of the Law on Games of Chance distinguishes between two types of taxes for casinos, as follows:

  • The tax base for games in which players compete against each other (i.e. poker, chemin, de fer, etc.) is the value of received payments (or the turnover) and the tax rate is 3 percent.
  • The tax base for other games is gross gaming revenue (GGR) and the tax rate is 25 percent.

Complete information about the taxation of turnover and GGR of casino operators is provided in Articles 54 and 55 of the law.

Taxation of Players’ Winnings

According to Article 83 of the Law on Personal Income Tax, personal income tax is not paid on winnings from special games of chance, i.e. casino, slot machines and betting games.

Player Credit

Article 52 of the Law on Games of Chance prohibits casino employees from providing financial assistance to players.

According to Article 132(26) of the law, the gambling operators shall be fined with a pecuniary fine ranging from RSD100,000 to RSD2m if they are found to allow their employees to financially assist players.

Cardrooms

Article 4 of the Regulation on the Types of Games of Chance defines poker as a special game of chance.

Casino operators can organise poker subject to a licence approved by the government. For more information, refer to the Casinos section of this report.

Online gambling operators can also offer poker subject to a licence approved by the Games of Chance Administration. For more information, refer to the Online Gambling section of this report.

Serbia: Regulatory Framework

Gambling 

A list of the 24 applicable secondary regulations can be found on the official website.

Anti-Money Laundering (available here on the Financial Intelligence Unit’s website)

Data Protection

Advertising 

Serbia: Relevant Contacts

Games of Chance Administration
Omladinskih brigada 1
11070 Novi Beograd
Tel: (+381) 11 311 7639/11 311 7572
Email: igre.na.srecu@uis.gov.rs
Website: https://uis.gov.rs/rsc

Administration for the Prevention of Money Laundering
24 Resavska, Belgrade 11000
PAC 125302
Tel: (+381) 11 735 9070
Email: uprava@apml.gov.rs
Website: http://www.apml.gov.rs/english:  

Commissioner for Information of Public Importance and Personal Data Protection
15, Bulevar kralja Aleksandra str
Belgrade 11120
Tel: (+381) 11 340 8900
Email: оffice@poverenik.rs
Website: https://www.poverenik.rs/en/home.html

Gambling Advertising – Games of Chance Administration
Omladinskih brigada 1
11070 Novi Beograd
Tel: (+381) 11 311 7639/11 311 7572
Email: igre.na.srecu@uis.gov.rs
Website: https://uis.gov.rs/rsc

 

Slovakia: Casino Regulations

Status

Land-based casinos are regulated and local licences are available. Online casinos are also regulated, for more detail please refer to the Online Gambling section of this report.

Games Permitted

  • Table games (non-exhaustive):
  • Roulette
  • Card games
  • Dice games
  • Gambling games on gaming machines
  • Gambling games on video lottery terminals
  • Gambling games on technical equipment operated directly by the player and
  • Gambling games on other technical equipment

Regulatory Authority

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier)

Authorised Operators

The full list of operating licences is available on the Office’s website, here.

Licensing and Costs

  • Applications are currently being accepted
  • The number of licences is not limited
  • The licence application fees is €250,000 (item 140 of the Act on administrative fees)
  • The minimum capital required for casinos is €1.7m (para 54 of the gambling act). In addition, there is a requirement to provide financial surety, which is set at €500,000 for each casino (para. 69 of the act)
  • Licence is granted for the maximum of five years (para. 39 of the act)

Full licensing requirements and the application process for individual licences are set out in detail in Parts 5 and 6 of the gambling act.

Full operating conditions for the operation of land-based casinos can be found in Part 3, Chapter 3 of the gambling act.

Taxation

The taxation rates for each type of gambling game regulated by the Gambling Act can be found in para. 71 of the gambling act:

  • Table games and devices operated directly by players in a casino (for licensees holding a land-based casino only licence) – 30 percent of GGR
  • Table games and gambling games operated by means of technical equipment operated directly by gamblers in a casino – 22 percent of GGR
  • Gambling games in a casino – 22 percent of “[F]ee obtained by the gambling operator from players if players play against each other”
  • Gambling games on gambling machines in a casino – €5,500 per calendar year per gambling machine
  • Gambling games on video lottery terminals in a casino – €5,500 per calendar year per video game terminal
  • Gambling games on other devices in a casino – €5,500 per calendar year per device

Taxation of Players’ Winnings

According to Article 9(2)(l) of Act on income tax, players’ winnings from lotteries or other games are expressly exempted from income tax.

Player Credit

Under para 33(5) of the gambling act, gambling game operators must not provide players with any form of loan or credit before or during the course of the game.

Slovakia: Contacts

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier)

811 04 Bratislava

Križkova 9

Tel: +421 910 707 071

Email: webmaster@urhh.sk

 

Financial Intelligence Unit (Finančná spravodajská jednotka), which falls under the regulation of the Ministry of Interior.

812 72 Bratislava

Pribinova 2

Tel: +421 9610 51402

Email: sjfpsek@minv.sk

 

Office for Personal Data Protection of the Slovak Republic

820 07 Bratislava 27

Hraničná 12

Tel: +421 232 313 214

Email: statny.dozor@pdp.gov.sk

Slovakia: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing; state monopoly for selected games.

Casinos

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Cardrooms

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Gaming Machines

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Betting

Land-based: Regulated. Local licensing (including betting on virtual events).

Online: Regulated. Local licensing(including betting on virtual events).

Supplier Licensing

Suppliers do not need to be licensed per se, however, gambling equipment and software is subject to authorisation/certification by an accredited testing house.

Racing

Land-based: Regulated. Local licensing.

Online: Regulated. Local licensing.

Fantasy Sports

Land-based: Unregulated.

Online: Unregulated.

Lottery Games

Land-based: Regulated. Local licensing; state monopoly for selected games.

Online: Regulated. Local licensing; state monopoly for selected games.

Slovenia: Casino Regulations

Status

Regulated

  • According to Article 55 of the Gaming Act, a licence to organise special games of chance in casinos is granted to a joint stock company registered in the Republic of Slovenia.
  • Article 3 of the act limits the maximum number of licences to organise special games of chance in casinos to 15.

Games Permitted

  • According to Article 53 of the act, special games of chance are “games played by players against a casino or against each other on special gaming tables with balls, dice, cards, boards or slot machines, and betting and other similar games”.
  • Pursuant to Article 53 of the act, the following special games are permitted in casinos:
  • Games that players play against each other (chemin de fer, poker).
  • Ball games (French roulette, American roulette, boulle).
  • Card games played against the casino (Blackjack, Punto banco, mini punto, Caribbean Poker, 30/40, Red Dog).
  • Dice games (craps, tai sai).
  • Board games (bingo, keno, big wheel, toto).
  • Slot machine games.
  • Betting.

Regulatory Authority

Financial Administration

Authorised Operators

A list of authorised casino operators is not available.

Licensing and Costs

General Licensing Information

  • The licence is valid for a maximum period of ten years, and it can be extended several times, each time for a period of five years, with the request for extension being made six months prior to the expiry of the current licence (Article 65, Gaming Act).
  • For each licence, the minimum share capital of the applicant should be €416,000. Additional share capital of €416,000 is required for each additional licence (Article 58, Gaming Act).
  • Article 59 of the Gaming Act mandates the applicant to maintain minimum security reserves amounting to 50 percent of the value of the share capital referred to in Article 58 of the act.

Licensing Costs

According to Article 75 of the Gaming Act, the monthly licence fee to organise special games of chance in casinos is a percentage of the basis, which is determined by the value of the payments received by the operator from a particular game less the winnings paid out for that game. The fee structure is as follows:

  • 5 percent of the monthly base up to €105,000.
  • 10 percent of the monthly base between €105,000 and €230,000.
  • 15 percent of the monthly base between €230,000 and €420,000.
  • 20 percent of the monthly base above €420,000.

Detailed information regarding organising special games of chance in casinos is available in Articles 78 to 82 of the act and in the Rules on licences for work in the activity of organising special games of chance. More information regarding the licence fees is available on the Financial Administration’s website.

Taxation

According to Article 6 of the Gaming Tax Act, the tax on organising special games of chance in casinos is 18 percent of gross gaming revenue.

Detailed information regarding taxation on special games of chance in casinos is available on the Financial Administration’s website.

Taxation of Players’ Winnings

According to Article 19(4) of the Personal Income Tax Act, winnings from special games of chance are not considered income and are therefore not taxable.

Player Credit

  • Article 82 of the Gaming Act prohibits licensees from extending credit to players.
  • Article 89 of the act prohibits casino workers from offering financial help to players. 

Cardrooms 
Poker is not separately regulated in Slovenia. It is regulated as a special game of chance that can be played in casinos.
Online poker is also regulated. Please see the Online Gambling section of this report for more information.

Slovenia: Relevant Contacts

Ministry of Finance
Župančičeva ulica 3
1000 Ljubljana

Tel: (+386) 1 369 66 92
Email:
gp.mf@gov.si
Website: https://www.gov.si/en/topics/games-of-chance/

Financial Administration of the Republic of Slovenia
(Gambling regulator and data protection authority)
Šmartinska 55
1000 Ljubljana
Tel: (+386) 1 478 3800
Email:
gfu.fu@gov.si
Website: https://www.fu.gov.si/nadzor/podrocja/nadzor_iger_na_sreco/#c411 


Office for the Prevention of Money Laundering
Cankarjeva cesta 5
1000 Ljubljana

Tel: (+386) 1 200 1800
Email:
mf.uppd@gov.si
Website: https://www.gov.si/drzavni-organi/organi-v-sestavi/urad-za-preprecevanje-pranja-denarja/ 


Slovenian Advertising Chamber (SOZ) (Self-regulatory body)
Letališka cesta 35
1000 Ljubljana

Tel: (+386) 1 439 60 50
Email:
info@soz.si
Website: https://www.soz.si/ 

Spain: Casino Regulations

Regulatory Overview of Casinos

Status

Regulated. Local licensing. Land-based casinos are regulated and local licences are available through local gambling authorities.

 

Extremadura adopted Law 7/2018, which creates tax and regulatory incentives for the development of large-scale “leisure facilities” with casinos. The law was published in the official bulletin of Extremadura and entered into force on August 28, 2018. In December 2020, Cora Alpha was awarded the rights to build its proposed project, Elysium City. Cora Alpha has six months to present the remaining required documents for the project to Extremadura’s government.

 

In September 2015, Catalonia’s government issued Resolution ECO/1982/2015, which approved the terms and conditions required for the licensing process for the operation of up to four new casinos in the region. The resolution calls for the installation of an integrated resort, which must include a casino and either a hotel, commercial zone, convention centre, or other tourist establishment. Hard Rock was the only company to submit a bid for a project estimated at €2bn, to be called Hard Rock Entertainment World. The proposed casino would aim to have 1,200 slot machines and 100 table games. Final adjudication of the licence remains pending.

 

Online casinos are also regulated. For more details please refer to the Online Gambling section of this report.

Games Permitted

The list of games authorised to be operated in casinos is established at the regional level through different sets of regulation, not by national authorities.

The games authorised in the autonomous communities are as follows:

Autonomous Community

Authorised Games

Andalusia

Decree 280/2009 establishes the gaming catalogue for Andalusia.

Aragon

Decree 159/2002, modified by Decree 80/2010, establishes the gaming catalogue for the autonomous community of Aragon and contains the list of games that can be operated in this region.

Asturias

Games authorised to be operated in casinos within the Principality of Asturias are established by Decree 41/2011.

Basque Country

Decree 120/2016 contains the list of games authorised to be operated within casinos in the Basque Country.

Balearic Islands

Casinos on the Balearic Islands are allowed to offer the games established in the Order of December 30/2005, revised by Decree 41/2017.

Canary Islands

The gaming catalogue for the Canary Islands is established by Decree 57/1986, modified by Decree 42/2009, which lists the games that can be operated within casinos.

Cantabria

Cantabria’s gaming catalogue was approved by Decree 6/2010, and its modifications can be found here.

Castilla-La Mancha

The catalogue of games permitted within casinos in Castilla-La Mancha was approved by Decree 82/2013.

Castilla y Leon

Games authorised to be offered by casinos in the autonomous community of Castilla y Leon are contained in the gaming catalogue established by Decree 44/2001, which was modified by Decree 22/2013 to establish a new list of games that can be offered by casino operations within the region.

Catalonia

Decree 386/2000 establishes Catalonia’s gaming catalogue.

Extremadura

Decree 202/2010 establishes Extremadura’s gaming catalogue, which lists the games that can be operated within casinos.

Galicia

Article 6 of Law 14/1985 lists the games that can be operated within casinos. These games are regulated by Decree 67/2016, which establishes the regulation of casinos in the autonomous community of Galicia.

La Rioja

The list of games authorised to be operated by casinos within the autonomous community of La Rioja is contained in Decree 72/2012, which modified Decree 4/2001.

Murcia

The list of casino games authorised in Murcia is contained in Decree 217/ 2010, which establishes the gaming catalogue for the region.

Madrid

Decree 32/2004 establishes Madrid’s gaming catalogue.

Valencia Community

The list of games authorised to be operated within casinos in the Valencia region is contained in Decree 56/2015.

Regulatory Authority

Gambling operations in Spain are not controlled by a single gambling authority. Each autonomous community will designate its own gambling authority. In most cases, gambling authorities are associated with tax or administrative authorities.

Authorised Operators

In 2019, the DGOJ reported that 48 casinos were in operation in the country, distributed among 17 regions.

Some of the venues in operation are:

Autonomous Community

Venue/Operator

Andalusia

  • Casino Nueva Andalucía Marbella (Cirsa)
  • Casino de Juego de Torrequebrada (Grupo Casino Madrid)
  • Bahía de Cádiz. Casino Parque (Comar)
  • Casino Admiral San Roque (Novomatic)
  • Casino Admiral Sevilla (Novomatic)
  • Casino Admiral Granada (Novomatic)

Aragon

  • Casino de Zaragoza (Comar Group)

Asturias

  • Casino de Asturias (Grupo Díaz Carbajosa)

Balearic Islands

  • Casino Maritim (Comar)
  • Casino de Mallorca (Luckia)
  • Casino de Ibiza (Casino de Ibiza)

Basque Country

  • Nuevo Gran Casino del Kursaal de San Sebastián (Luckia/Egasa)
  • Gran Casino Bilbao (Luckia/Egasa)

Canary Islands

  • Casino Taoro SA (Casinos Tenerife)
  • Casino Playa de las Americas (Casinos Tenerife)
  • Casino de Santa Cruz (Casinos Tenerife)
  • Casino Las Palmas (Grupo Juan Padron)
  • Gran Casino Costa Meloneras (Orenes Group)
  • Gran Casino Lanzarote (Orenes Group)

Cantabria

  • Gran Casino del Sardinero (Comar Group)

Castilla-La Mancha

  • Magna Casino (Rotonda) x 2
  • Casino de Cuenca (Casinos Castilla-La Mancha)
  • Casino de Guadalajara (Casinos Castilla-La Mancha)
  • Casino de Puertollano (Casinos Castilla-La Mancha)
  • Casino de Talavera de la Reina (Casinos Castilla-La Mancha)
  • Casino de Castilla La Mancha
  • Casino Puerta de Toledo (Juegos Toledo)
  • Casino de Toledo (Wifsa)

Castilla y Leon

  • Casino Roxy
  • Casino del Tormes (Comar Group)
  • Casino Conde Luna (Comar Group)

Catalonia

  • Gran Casino Barcelona (Grupo Perelada)
  • Casino el Castillo (Perelada)
  • Casino Tarragona (Perelada)
  • Gran Casino Costa Brava (Cirsa)

Extremadura

  • Gran Casino Extremadura (Orenes Group)

Galicia

  • Casino del Atlantico (Comar Group)
  • Casino de la Toja (Cirsa Group)

La Rioja

  • Electra Rioja Gran Casino (Orenes Group)

Madrid

  • Gran Casino Aranjuez (Comar)
  • Casino Gran Vía (Comar)
  • Casino Gran Madrid (Grupo Casino Gran Madrid)
  • Casino Gran Madrid Colón

Murcia

  • Gran Casino de Murcia (Orenes Group)

Valencia Community

  • Casino Mediterraneo (Acrismatic) x 3
  • Gran Casino de Castellón (Orenes Grupo)
  • Casino Cirsa Valencia (Cirsa)

City of Ceuta

  • Gran Casino de Ceuta (Luckia/Egasa)

City of Melilla

  • Gran Casino de Melilla (Comar Group)

Licensing and Costs

Casino licensing in Spain does not follow a single licensing procedure.

Taxation

As with other regulations for the Spanish casino market, taxation is established by local gambling or tax authorities, as Spain has not adopted a single tax regime for the operation of casinos in the country.

The casino tax regime is applicable as follows:

Autonomous Community

Casino Tax Regime

Andalusia

Law Decree 1/2009 establishes the taxation regime for gambling operations within the autonomous community of Andalusia, modified by Law 6/2014, which came into force on January 1, 2015

Casino operations are taxed based on turnover on a yearly basis in the following manner:

Revenue

Tax

Between €0 and €2,000,000

15 percent

Between €2,000,000.01 and €3,500,000

35 percent

Between €3,500,000,01 and €5,000,000

48 percent

More than €5,000,000.1

58 percent

 

Aragon

Casinos in the Aragon region are taxed based on revenue according to the following scale, under the scope of Legislative Decree 1/2005

Revenue

Tax

Between €0 and €2,000,000

18 percent

Between €2,000,000.01 and €3,000,000

30 percent

Between €3,000,000.01 and €5,000,000

40 percent

More than €5,000,000

50 percent

 

Asturias

Casino operations in the Asturias region are subject to two different tax regimes based on gross gaming revenues, subject to a reduction when the number of people employed is maintained at the same level as in the previous year, according to Legislative Decree 2/2014. The applicable tax rates are:

Gross Gaming Revenue

Tax

Up to €2,000,000

22 percent

Between €2,000,000.01 and €4,000,000

38 percent

Between €4,000,000.01 and €6,000,000

49 percent

More than €6,000,000

60 percent

Casinos that maintain the same number of employees during a full year at least equal to the average workforce of the first year of activity may benefit from the following reduced rates:

Gross Gaming Revenue

Tax

Up to €2,000,000

15 percent

Between €2,000,000.01 and €4,000,000

25 percent

Between €4,000,000.01 and €6,000,000

35 percent

More than €6,000,000

45 percent

 

Balearic Islands

The tax regime for the operation of casinos in the Balearic Islands is contained in Legislative Decree 1/2014. The tax rate is based on gross gaming revenues, which is considered to be gross collections less paid prizes. The applicable tax rates are:

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.1 and €4,000,000

39 percent

Between €4.000,000.1 and €6,500,000

49 percent

More than €6,500,000

59.5 percent

 

Basque Country

The tax regime applicable to casino operations in the Basque Country is contained in Norma Foral 3/2005. The tax regime is based on gross gaming revenues as follows:

Gross Gaming Revenue

Tax

Up to €3,000,000

20 percent

Between €3,000,000 and €10,000,000

33 percent

More than €10,000,000

40 percent

 

Canary Islands

The tax rates established for the operation of casinos in the Canary Islands are subject to a scale system determined under Order 7/2007 as follows:

Gross Gaming Revenue

Tax

Up to €1,322,226.63

10 percent

Between €1,322,226.64 and €2,187,684.06

17.5 percent

Between €2,187,684.07 and €4,363,347.88

22.5 percent

More than €4,363,347.89

27.5 percent

 

Cantabria

The tax regime applicable to casino operations in the Cantabria region was amended by Law 10/2013 and the applicable rates are as follows

Gross Gaming Revenue

Tax

Between €0 and €1,450,000

20 percent

Between €1,450,000.01 and €2,300,000

38 percent

Between €2,300,000.01 and €4,500,000

49 percent

More than €4,500,000

60 percent

 

Castilla y Leon

The tax regime applicable to casino operations in the Castilla y Leon region is contained in Law 11/2013. The tax regime is based on gross gaming revenues

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.01 and €3,000,000

35 percent

Between €3,000,000.01 and €5,000,000

45 percent

More than €5,000,000.01

55 percent

 

Castilla-La Mancha

The tax regime applicable to casinos in Castilla-La Mancha is established by Law 8/2013. This regime is based on gross gaming revenues (GGR). The general applicable rate for casinos is 15 percent of GGR.

Catalonia

Casino operations are taxed based on gross revenues collected on a yearly basis as follows:

Gross Gaming Revenue

Tax

Between €0 and €1,200,000

20 percent

Between €1,200,000,01 and €2,200,000

35 percent

Between €2,200,000,01 and €4,500,000

45 percent

More than €4,500,000

55 percent

 

Extremadura

The tax regime for the operation of casinos in this region was established by Law 19/2010, which was reformed by Decree 1/2018. The applicable tax rates for casino operations are:

Gross Gaming Revenue

Tax

Up to €2,000,000

15 percent

Between €2,000,000.01 and €4,000,000

30 percent

Between €4,000,000.01 and €6,000,000

40 percent

More than €6,000,000

50 percent

 

Galicia

The tax regime applicable to casino operations in the Galicia region is contained in Law 12/2011. The applicable tax is based on gross gaming revenues as follows

Gross Gaming Revenue

Tax

Up to €1,677,207

22 percent

Between €1,677,207.01 and €2,775,016

38 percent

Between €2,775,016.01 and €5,534,788

49 percent

More than €5,534,788

60 percent

 

La Rioja

Casinos operating in the La Rioja region are subject to the tax regime established by Law 10/2017. This regime is based on gross gaming revenues. The general applicable rates are

Gross Gaming Revenue

Tax

Up to €1,350,000

10 percent

Between €1,350,000.01 and €2,000,000

15 percent

More than €2,000,000

20 percent

In the event that a casino increases the number of employees by at least 10 percent from the previous year, a discount of 2 percentage points will apply. Law 10/2017, Article 76(a)(3).

Madrid

Casinos operating in Madrid are subject to the tax regime established by Law 4/2014. This regime is based on gross gaming revenues. The general applicable rates are

Gross Gaming Revenue

Tax

Up to €2,000,000

22 percent

Between €2,000,000 to €8,000,000

30 percent

Between €8,000,000 to €15,000,000

35 percent

More than €15,000,000

40 percent

These taxation rates apply only to gaming tables as slot machines are taxed under a different tax regime.

Murcia

The tax regime for casino operations is established in Legislative Decree 1/2010. The applicable rates are:

Gross Gaming Revenue

Tax

Up to €1,606,800

25 percent

Between €1,606,801 and €2,570,880

42 percent

More than €2,570,881

55 percent

Casinos that maintain the same number of employees may benefit from a discounted tax rate:

Gross Gaming Revenue

Tax

Up to €2,000,000

18 percent

Between €2,000,000.01 and €4,000,000

38 percent

More than €4,000,000

52 percent

 

Valencia Community

The tax regime applicable to casino operations in the Valencia region is established by Law 13/1997, as amended. The applicable rates are

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.01 and €4,000,000

30 percent

Between €4,000,000.01 and €6,000,000

40 percent

More than €6,000,000

50 percent

 

Taxation of Players’ Winnings

Gambling legislation does not establish a taxation regime for players’ winnings. However, players are required to pay income tax on gambling winnings as part of their annual income tax declaration.

Player Credit

Spanish legislation has not imposed a prohibition on the offering of credit to players. However, in some cases the autonomous communities have imposed certain restrictions on these practises through their own regulatory regimes for the operation of casinos.

Spain: Contacts

Directorate General for the Regulation of Gambling (DGOJ)
C/Atocha, 3 MADRID 28012
Tel: +34 91 425 0811

Commission for the Prevention of Money Laundering and Monetary Offences (SEPBLAC)  
Calle Alcalá, 48 28014 Madrid, Spain
Telephone: +34 913 385 000

Spanish Data Protection Authority (AEPD)
C/Jorge Juan, 6, 28001 Madrid, Spain
Telephone: +34 901 100 099/ +34 91 266 35 17

Andalusia Finance and Public Administration Council
Plaza Nueva 4, 41071
Tel: 955 044 11 16
Fax: 955 04 11 51
Email: dg.juegos.cgob@juntadeandalucia.es

Catalonia Directorate General for Taxation and Gaming
Carrer del Foc, 57
08038 Barcelona
Tel: +34 93 316 20 00

Madrid Department of Justice, Interior and Victims
Calle Gran Vía 43
28013 Madrid
Tel: + 34 91 420 7506

Spain: Regulatory Framework

Spain is a decentralised market. In that sense, the 17 autonomous communities, rather than the national government, supervise, regulate and license most gambling activities, including online gaming within their regions.

The control of online gaming activities at the national level falls under the jurisdiction of the national government under Law 13/2011. The national regulator of gaming activities is the Dirección General de Ordenación del Juego (DGOJ), an office within the Ministry of Consumer Affairs.

State and Autonomous Communities Competences

Spain is a constitutional monarchy which is ruled by its primary law, the 1978 Constitution. Spain’s legal system is based on the civil law model. The legislative branch is made up of the courts (cortes), which are divided into two bodies: the Congress of Deputies; and the Senate.

Under the Spanish constitution, gambling regulation is not seen as an area that may be exclusively regulated by the state (Article 149) and is therefore a competency of the autonomous communities, except for online gaming on a national level.

Such powers include specifying which activities are legally permitted, granting licences, as well as establishing norms and codes of conduct for advertising. Considering the autonomy of the communities with regard to gambling policy, each of the autonomous communities has issued its own gambling law. The current main gambling laws by region are:

Autonomous Community

Main Gambling Law

Andalusia

Law 2/1986, which establishes Andalusia’s Gambling Law.

Aragon

Law 2/2000, which establishes Aragon’s Gambling Law.

Asturias

Law 6/2014, which establishes Asturias’ Gambling and Betting Law.

Basque Country

Law 4/1991, which regulates gambling activities within the autonomous community of the Basque Country.

Balearic Islands

Law 8/2014, which establishes the Balearic Islands’ Gambling Law.

Cantabria

Law 15/2006, Cantabria’s Gaming Law

Canary Islands

Law 8/2010 of Gambling and Betting.

Castilla-La Mancha

Law 2/2013 of Gambling and Betting in Castilla-La Mancha.

Castilla y Leon

Law 4/1998, which establishes the regulatory regime for gambling and betting within Castilla y Leon.

Catalonia

Law 15/1984, which establishes the legal framework for gambling operations in Catalonia.

Extremadura

Law 6/1998, Extremadura’s Gambling Law.

Galicia

Law 14/1985, which regulates gambling and betting in Galicia.

La Rioja

Law 5/1999, which regulates gambling and betting in La Rioja.

Madrid

Law 6/2001, which establishes the Madrid Gambling Law.

Murcia

Law 2/1995, which regulates gambling and betting in Murcia.

Navarra

Law 16/2006,Gambling Law.

Valencia Community

Law 1/2020, Valencia Community Gambling Law.

The Spanish central government has only retained the powers to regulate gambling inside the small autonomous cities of Ceuta and Melilla, located in North Africa, online gaming operations at the state level and lottery operations at the state level.

The 20th Additional Disposition of Law 24/2001 establishes that the state is responsible for authorising any form of gaming activity when its field of application, development or commercialisation covers all of Spain or an area outside a specific autonomous community.

In December 2013, Law 20/2013 (Market Unification) was approved. Law 20 seeks to eliminate internal market barriers and facilitate the principles of freedom of circulation and freedom of establishment in the country. Some of these barriers come from the different requirements which demand that traders and manufacturers certify some products across multiple regions. Although these requirements are minor modifications in most cases, they can involve high compliance costs. 

Among other details, Law 20 sets which requirements are considered limitations to the freedom of establishment and freedom of circulation. Regarding gambling activities, the registration in different autonomous communities, or the requirement to establish guarantees in each of the autonomous communities, could be considered a limitation to these freedoms. However, secondary regulation for the full implementation of this law is still required. 

Anti-money laundering

The national law is Law 10/2010 for the Prevention of Money Laundering and Terrorism Financing, which was regulated by Royal Decree 304/2014

On September 4, 2018, the Spanish government approved Law-Decree 11/2018, which, in Part II, contains the amendments to Law 10/2010 to implement Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (4th AMLD).

On November 12, 2018, the Ministry of Economy, Industry and Competitiveness initiated a consultation to implement provisions of the 5th Anti-Money Laundering Directive (5th AMLD). The aim of the consultation is to incorporate provisions of the 5th AMLD into Spanish law, improving the availability of information for obliged entities to fight against money laundering and the financing of terrorism, taking into account development of new technologies such as virtual currencies. Comments were accepted up to November 27, 2018. 

On June 12, 2020, the Ministry of Economic Affairs and Digital Transformation issued a second consultation, which closed on June 23, 2020, to implement the complete provisions of the 5th AMLD with regard to the mandatory registration of digital currency providers in Spain with the central bank.

Data protection

The new Spanish Data Protection Act – Organic Law 3/2018 – entered into force on December 7, 2018. The new law implements Regulation (EU) 2016/679, also known as the General Data Protection Regulation (GDPR).

 

Spain: Sector–by–Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing. Online gambling operations in Spain are regulated at two different levels: federal and regional by local authorities. 

 

Gambling operations licensed at the regional level can only be offered within the specified territories.      

Casinos

Regulated. Local licensing. Casinos are permitted in most regions of Spain and are regulated by regional authorities. The operation of land-based casinos requires a licence from local gambling authorities. Online casino games can be licensed by federal authorities under the scope of Law 13/2011. Additionally, autonomous communities have jurisdiction to regulate the operation of online casino services within their region. To date, only the autonomous community of Madrid has licensed online casino games.  

Cardrooms

Regulated. Local licensing. The operation of land-based poker games is part of the jurisdiction of the autonomous communities, which generally authorise the operation of these games within licensed casinos only. The operation of online poker games is regulated under the scope of Law 13/2011. Autonomous communities have jurisdiction to regulate the operation of online poker within their regions. To date, only the autonomous community of Madrid has licensed these services.  

Gaming Machines

Regulated. Local licensing. Gaming machines are also permitted in the country and are licensed by local gambling authorities. Licences to operate gaming machines are restricted to the region which issued the gambling licence. The operation of online gaming machines is regulated by federal authorities under the scope of Law 13/2011. Additionally, autonomous communities have jurisdiction to offer online gaming machines within their regions. To date, only the autonomous community of Madrid has licensed these services.  

Sports Betting

Regulated. Local licensing. Land-based sports wagering is regulated in some regions of the country, although its popularity has increased in recent times. Online sports-betting services are licensed at the national level by the Dirección General de Ordenación del Juego (DGOJ). Additionally, autonomous communities have jurisdiction to offer online betting within their regions. To date, the autonomous communities of Andalusia, Castilla La Mancha, Castilla y Leon, Madrid, Murcia, Navarra, Basque Country, La Rioja and Valencia have regulated this activity.

Supplier Licensing

Generally, suppliers/manufacturers are not required to obtain a licence from the DGOJ to offer their services in the country. Under Spanish law, the requirement for a licence is dependent on the specific services provided and there is no distinction between business-to-business (B2B) and business-to-consumer (B2C) operators. Law 13/2011 provides a definition for “gaming operator” and if a B2B operator meets the definition, it is subject to be licensed as a gaming operator. Affiliates are not specifically licensed.

Racing

Regulated. Local licences for the offering of betting on the results of horseracing events are available through local authorities. Online betting on racing is licensed at the national level by the DGOJ. Additionally, autonomous communities have jurisdiction to offer this activity within their regions.

Fantasy Sports

Unregulated. Local regulations have not introduced a regulatory framework for the operation of fantasy sports at the autonomous community level. The operation of fantasy sports is likely to fall under the scope of the definition of gambling established by Law 13/2011, which regulates the operation of online gambling services in the country at the national level. Autonomous communities may regulate this activity within their regions

Lottery Games

Regulated. The operation of lotteries is only permitted to the state through SELAE, a charity for the blind (ONCE) and local governments. Existing local lottery operators are allowed to distribute lottery tickets online; however, these services are not considered to be an online gambling activity per se under the current regulatory regime

Sweden: Casino Regulations

Status

Regulated. State monopoly and local licensing. 

Land-based casinos are regulated and organising casino games in casinos is a state monopoly. However, Chapter 9, Section 2 of the Gambling Act grants private operators a licence to organise casino games in conjunction with:

  • Public entertainment events within an amusement park or similar facility.
  • Hotel and restaurant operations, if the business has a permit to serve alcohol under the Alcohol Act (2010:1622).
  • Pursuant to Chapter 2, Section 3(7) and 3(8) of the Gambling Act, “casino” is defined as “specific premises for casino games” and “casino games” include “roulette, dice, cards and the like”.
  • Chapter 10, Section 1 of the Gambling Act provides for a licence to organise casino games that do not take place online or at a casino, such as on vessels in international traffic.

Games Permitted

Casino games under a state gambling licence

  • American and French Roulette.
  • Royal March 21.
  • Perfect Pair.
  • Super Sevens.
  • 21+3.
  • Poker games including games in tournament form.
  • Cosmopol Dice.
  • Craps.
  • European Seven Eleven.
  • Rocket 7.
  • Sic Bo.
  • Card games where the player plays against the bank.
  • Chapter 3, Section 2 of the Gambling Ordinance permits “automated casino games” to be organised at land-based casinos under a state gambling licence.
  • Token gambling machines pay out winnings in the form of a transfer to a player account, vouchers, tokens, etc., with the likelihood of winning depending mainly on chance (Chapter 2, Section 3(21) of the act) and their total number cannot exceed 2,500 (Chapter 3, Section 4 of the ordinance).

Casino games under a land-based commercial gambling licence

  • Chapter 7, Section 2 of the ordinance only permits roulette, card games and dice games as casino games that can be organised by licensed private operators at amusement parks, hotels and restaurants (Chapter 9, Section 2 of the act).

Casino games under a licence to organise gambling on vessels in international traffic

  • Chapter 8, Section 2 of the ordinance only permits roulette, card games and dice games as casino games that can be organised by licensed private operators on vessels in international traffic.

Regulatory Authority

Swedish Gambling Authority (Spelinspektionen – SGA)

Authorised Operators

  • Svenska Spel is the only company authorised to operate casinos under a state gambling licence and it does so under its subsidiary Casino Cosmopol.
  • A list of authorised land-based commercial gambling operators is available on the Swedish Gambling Authority’s website.

Licensing and Costs

According to Chapter 4, Section 8 of the Gambling Act, a licence to organise casino games in state-owned casinos and at amusement parks and hotels is valid for a maximum period of five years.

Casino games under a state gambling licence

  • General Licensing Information
  • Chapter 5, Section 2 of the Gambling Act permits a casino licence to a directly or indirectly wholly owned state-owned company.
  • Chapter 5, Section 3 of the act restricts the number of land-based casinos in Sweden to four.
  • Currently, Svenska Spel operates casinos under its subsidiary Casino Cosmopol in Stockholm, Malmö and Gothenburg.
  • Licensing Costs<