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

Regulated. Local licensing. 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. The same section states that this, however, 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.

  • The licence is awarded through a tender process (Section 21(1) of the act).
  • The licence is granted for a maximum of 15 years (Section 21(7)(1) of the act).
  • Applicants 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). I In case the applicant’s seat is outside the EU/EEA, granting the licence  is subject to a condition of the company committing to set up a 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 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

  • The application fee is €10,000 (Section 59a(1)(1), Gambling Act).
  • The licence fee is €100,000 (Section 59a(1)(2), Gambling Act).

Taxation

The casino tax is 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

Restrictions on player credit are 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
1030 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 
1090 Vienna 
Tel: + 43 (0) 1-24836 ext: 985025, -985026 or -985027
Email: BMI-II-BK-SPOC@bmi.gv.at 
Website: www.bundeskriminalamt.at 


Data Protection Authority


Austrian Data Protection Authority
Barichgasse 40-42  
1030 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
1030 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

Regulated. 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, Casino Law).

Games Permitted

Under Article 2 of the Casino Law, casino games include games with cards, dice, equipment or any mechanical, electromechanical or electronic device or machine.

Regulatory Authority

Cyprus 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.

According to the regulator’s website, an integrated casino resort (ICR) is currently under construction, following an international competition and licensing process. For more information on the ICR see here.

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 an annual licence fee. 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 operator shall pay the Commission an annual licence fee for each casino gaming machines premises licence in the amount of to five hundred thousand euros (€500,000) per satellite casino premises. For the one satellite casino premises where [the] operator has exercise[d] the option to include up to five tables, the annual fee shall be one million euros (€1,000,000).

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, Casino Law).

Taxation of Players’ Winnings

To the best of VIXIO’s knowledge, information on taxation of players’ winnings is not available.

Player Credit

Casino operators are allowed to offer complementary items, gifts, cash or other items to players under specific conditions (Article 42, 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 Cyprus 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 Cyprus 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 Cyprus Gaming and Casino Supervision Commission can be accessed here

Anti-Money Laundering

Law 188(I)/2007 (Prevention and Suppression of Money Laundering Activities Law, the AML Law)

Directive 15.2021 (Directive on the Prevention and Suppression of Money Laundering)

Betting Law and its betting regulations are also applicable.

Data Protection

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

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
3 Thalias Street, 1st floor
3011, 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

Status

Regulated.

  • Section 22(1) of the Gambling Act regulates gambling at casinos as gambling at “gaming location”.
  • The Tax and Customs Board issues an operating permit for:
  • Opening a gaming location at the address or on the ship indicated in the decision on the issue of the operating permit to organise games of chance (Section 22(1)(1), Gambling Act).
  • Opening a gaming location at the address or on the ship indicated in the decision on the issue of the operating permit to organise games of skill (Section 22(1)(3) of the act).
  • An activity licence to organise games of chance or skill and toto entitles a person to apply for an operating permit for organising gambling (Sections 16(1) and 16(2) , Gambling Act).
  • According to Section 37(1) of the Gambling Act, a gaming location for games of chance may only be situated in:
  • A separate building.
  • A hotel, conference centre or recreational establishment.
  • A business building or shopping centre, in case it is not possible to enter the gaming location through other premises of the business building or shopping centre and if there are no living quarters in the same building.

Games Permitted

The Gambling Act does not specify a list of games permitted at a gaming location. However, Section 4(1) of the act defines sub-types of games of chance (games, the outcome of which depends on chance and which are played by means of a mechanical or electronic device or by meditation of the organiser of the games, Section 3(1) of the act) as:

  • “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;
  • 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

A list of authorised operators is available on the Tax and Customs Board’s website.

Licensing and Costs

General Licensing Information

  • Applications for both the activity licence and operating permit are currently being accepted.
  • Pursuant to Section 16(1) of the Gambling Act, an activity licence is issued for an unspecified period of time and expires in cases specified in Section 211 of the act.
  • According to Section 22(3) of the Gambling Act, the operating permit for a gaming location is issued for a period of up to 20 years. However, unless the gaming location for games of chance or skill is located on a ship registered in Estonia, the operating permit is issued for a period of time indicated in the written consent for opening the gaming location, which is granted by the local rural municipality government or city government of the gaming location. According to Section 27(1) of the act, the consent for opening a gaming location for games of chance is valid for five to 20 years, while the same for games of skill at a gaming location is valid for up to 20 years.
  • A gambling operator shall be a public or a private limited company with the following minimum share capital specified for different games:
  • €1m for games of chance (Section 9(4), Gambling Act).
  • €25,000 for games of skill (Section 9(6) of the act).
  • According to Section 10(1) of the Gambling Act, an operator, except for non-profit associations organising toto, is mandated to maintain 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. The amount of additional reserve shall not be less than ⅓ of the share capital (Section 10(2) of the act). At least 1/7 of the net profit shall be added to the additional reserve every financial year (Section 10(3) of the act).
  • According to Section 37(6) of the Gambling Act, the gaming location is mandated to possess at least 40 gaming machines or at least five gaming tables, on which the gambling tax is paid (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).
  • According to Section 8(7) of the Gambling 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 this Act, and the foreign gambling operator is considered a person to whom the activities aimed at organising gambling are transferred within the meaning of this Act.”

Licensing Costs

  • Section 260 of the State Fees Act specifies the following state fee structure for review of applications for the activity licence:
  • €47,940 for games of chance.
  • €3,200 for games of skill.
  • According to Section 261(1) of the State Fees Act, the state fee for the review of the application for operating permit amounts to €3,200.

More information regarding the application for an operating permit to organise games at gaming locations is available in Section 23 of the Gambling Act and on the Tax and Customs Board’s website.

Taxation

  • Gambling tax is paid monthly (Section 3(1), Gambling Tax Act).
  • The tax rates for organising gambling at gaming locations are as follows:
  • €1,278.23 per gambling table (Section 6(1), Gambling Tax Act).
  • €300 per gaming machine used for organising games of chance and 10 percent of the total bets made on the gaming machines, less the winnings (Section 6(2), Gambling Tax Act).
  • €31.95 per gaming machine for games of skill (Section 6(3), Gambling Tax Act).
  • Pursuant to Section 3(3) 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.”
  • According to Sections 1(1)(6) and 6(8) of the Gambling Tax Act, a 5 percent tax is imposed on the total amount of participation fees, less the portion accruing to the prize pool, for organising a tournament of a game of chance.
  • According to Sections 1(1)(8) and 6)8) of the Gambling Tax Act, a 5 percent tax is imposed on the total amount of the participation fees, for organising a ring game tournament.

Taxation of Players’ Winnings

Pursuant to Sections 19(2) and 4(1) of the Income Tax Act, gambling winnings are, in general, taxed at 21 percent. However, according to Section 19(3)(7) of the Income Tax Act, winnings received from gambling with licensed operators are not subject to income tax.

Player Credit

Section 34(1) of the Gambling Act prohibits an operator from entering into a credit agreement with a player for enabling him or her to make a bet, and prohibits the player from entering into a credit agreement with another person at the gaming location.

 

Cardrooms 

Poker is not separately regulated and can be organised in gaming locations. Poker tournaments can be organised at gaming locations and according to Section 7(1) of the Gambling Act: “A tournament of game of chance is a competition where the participants compete with one another in a game of chance. A tournament of game of chance may take place as:

 1) a tournament;

 2) a ring game.”

Pursuant to Section 40(1) of the Gambling Act, the right to organise a tournament of games of chance on a gaming table, a gaming machine or as remote gambling is given to a person who possesses the activity licence for organising games of chance.

For information on online poker, please refer to the Online Gambling section of this report.

Estonia: Regulatory Framework

Gambling

A list of implementing acts is available on the parliament’s website.

Anti-Money Laundering (AML)

Data Protection

Advertising

Estonia: Relevant Contacts

Tax and Customs Board (Gambling authority)
Lõõtsa 8a
15176 Tallinn

Tel: (+372) 880 0812
Email:
emta@emta.ee
Website: https://www.emta.ee/en/business-client/registration-business/gambling-operators

 

Ministry of Finance (AML authority)
Suur-Amerika 1
10122 Tallinn
Tel: (+372) 611 3558
Email:
info@fin.ee
Website: https://www.fin.ee/


Police and Border Guard – Financial Intelligence Unit (FIU)

Pronksi 12
10117 Tallinn, Estonia

Tel:(+372) 696 0500
Email:
info@fiu.ee
Website: https://fiu.ee/en

 

Data Protection Inspectorate (Data protection authority)
39 Tatari St.
10134 Tallinn

Tel: (+372) 627 4135
Email:
info@aki.ee
Website: https://www.aki.ee/et

 

Consumer Protection and Technical Regulatory Authority (Advertising authority)
Endla 10a
10122 Tallinn

Tel: (+372) 667 2000
Email:
info@ttja.ee
Website: https://www.ttja.ee/

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

Regulated. Local licensing. 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. 

 

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

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.

 

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 a state level depending on the legislation of the state.

Taxation

Taxes on casino profits vary from state to state.

Taxation of Players’ Winnings

Although not specifically mentioned in the law, it is widely regarded that winnings in Germany are not subject to taxation.

Player Credit

To the best of VIXIO’s knowledge, player credit is 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, 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, treaty). The authority, which will be called the Joint Gambling Authority of the States, already launched its website.

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
Regierungspräsidium Darmstadt

Postfach Regierungspräsidium Darmstadt
64278 Darmstadt
Tel: +49 (615) 1128568

Email: gluecksspielaufsicht@rpda.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) of the treaty, 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) of hte treaty (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.

Federal 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

 

State online casino laws

North Rhine-Westphalia – Law on the Authorisation of Online Casino Games in North Rhine-Westphalia Schleswig-Holstein – Act of the State of Schleswig-Holstein on the Implementation of the State Treaty on the re-regulation of gaming in Germany (GlüStV 2021 AG SH)

Anti-Money Laundering (federal level)

An unofficial English translation can be found here.  

Data Protection (federal level)

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 the federal level. Online casino games other than online slots and poker may be available at a state/multistate level.

Casinos

Regulated. Local licensing.

Cardrooms

Not regulated. Card games can only be organised in casinos. 

Gaming Machines

Regulated. Local licensing. Licences at state level.

Betting

Regulated. Local licensing. Licences at state level.

Supplier Licensing 

Supplier licensing is not currently regulated.

Racing 

Regulated. Local licensing. Licences at state level.

Lottery Games

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

Authority of Regulated Activities
Address: 1051 Budapest, Sas u. 20-22.

Postal address: 1372 Budapest, Postafiók 431
Tel: +36 1 550 2500
Email: sztfh@sztfh.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. Local licensing. 

Online casino games can only be offered by land-based casino concessionaires. As of the writing of this report, three online casino licences have been issued. The list of licensees can be found here

The legal amendments that liberalised the online betting market entered into force on August 1, 2022.  According to the amendments, an unlimited number of licences can be issued for online sports betting. Companies established in the European Economic Area (EEA) will be able to apply for a licence. However, licence applicants established outside of Hungary will require a representative registered within Hungary. The draft excludes the granting of a licence to operators that have organised gambling without a licence in an EEA state during the five years preceding the application, lowered from ten years in the original draft.

 

The former state monopoly, Szerencsejáték Zrt’s dedicated sports betting website is tippmixpro.hu.


 

Casinos

Regulated. Local licensing. The total number of casinos is limited to 11 in Hungary.  As of the writing of this report, all licences have been allocated. The list of casino licensees can be found here


 

Cardrooms

Regulated. Can only be organised in casinos or cardrooms. The list of licensed poker clubs can be found here.


 

Gaming Machines

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


 

Betting

Regulated. Monopoly. Land-based sports betting can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt).


 

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 

Regulated. Monopoly. Magyar Lóversenyfogadást-szervező Kft holds the state monopoly for horse race betting.

 

 

Lottery Games

Regulated. Monopoly. Lottery games can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt).

 

 

Latvia: Casino Regulations

Status

Regulated.

  • According to Sections 20 and 26(1) of the Gambling Law, a gambling premises licence is issued to a capital company to operate a casino.
  • Section 21(1) of the Gambling Law defines a “casino” as “premises for operating gambling, marked in the building’s technical inventory plan as a structurally separate isolated space or several interconnected spaces which are specially equipped for operating a gaming machine, roulette (cylindrical games), card and dice games with at least:
  • Ten installed gaming tables, if the casino is located in Riga (the capital city of Latvia).
  • Five installed gaming tables, if the casino is located outside Riga”.
  • Section 21(2) of the Gambling Law restricts the installation and operation of gaming tables of roulette (cylindrical games), card and dice games outside a casino.
  • According to Section 21(3) of the Gambling Law, the company that holds the gambling premises licence must own the gaming equipment inside the casino.

Games Permitted

According to Sections 21(2) and 24(1) of the Gambling Law, the following games are permitted in casinos:

  • Cylindrical games including roulette.
  • Card games.
  • Dice games.
  • Games on gaming machines.

Regulatory Authority

Lotteries and Gambling Supervisory Inspection of Latvia (IAUI)

Authorised Operators

A list of authorised operators is available on the Lotteries and Gambling Supervisory Inspection’s website.

Licensing and Costs

General Licensing Information

  • Applications for a casino licence are currently being accepted.
  • According to Section 26(1) of the Gambling Law, the casino licence gives the holder of a gambling licence the right to organise games in a casino.
  • Pursuant to Section 10(2) of the Gambling Law, the licence is issued for an indefinite period of time; however, it must be re-registered annually at the Lotteries and Gambling Supervisory Inspection. The casino licence shall also be re-registered annually, by the date indicated in the decision to grant the respective casino licence (Section 32(1), Gambling Law).
  • According to Section 8(1) of the Gambling Law, a licence to organise gambling is issued to a capital company registered in the Republic of Latvia, with a minimum paid-up share capital of €1.4m.
  • Section 8(2) of the Gambling Law limits the share of foreign members or stakeholders in the share capital of a capital company to 49 percent. However, this requirement does not apply to investors from the member states of the European Union (EU), the states of the European Economic Area (EEA) and the member states of the Organisation for Economic Co-operation and Development (residents) (OECD), and also in cases in which different regulations for foreign investments are provided for by international agreements approved by the Latvian parliament.
  • Section 9(1) of the Gambling Law mandates that 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.
  • According to Sections 42(1) and (3) of the Gambling Law, a local municipality permit is required to open a casino, except for opening a casino in a four- or five-star hotel.

Licensing Costs

Detailed information regarding the casino licence is available in Chapter IV of the Gambling Law.

Taxation

  • €28,080 for each table for organising roulette (cylindrical games), card or dice games.
  • €5,172 for each gaming machine.

Taxation of Players’ Winnings

  • Pursuant to Section 9(1)(5) of the Law on Income Tax, tax is not paid on gambling winnings amounting to less than €3,000.
  • According to Section 15(24) of the Law on Income Tax, in case a player has won amounts exceeding €3,000, which were paid out to the player in one instalment or in total during the entire visit to the place where the gambling is organised, then the part of the winnings which lies between €3,000 and the maximum amount of the object of mandatory contributions specified in accordance with the Law on State Social Insurance in the taxation year is taxed at 23 percent. However, a 31 percent tax is paid on the part of the winnings which exceeds the maximum amount of the object of mandatory contributions specified in accordance with the Law on State Social Insurance.

Player Credit

Section 41(3) of the Gambling Law prohibits gambling operators from providing any type of loans or credits to players.

 

Cardrooms 

Section 21(2) of the Gambling Law restricts the organising of card games to casinos.

Section 44 of the Gambling Law permits online card games. For more information, refer to the Online Gambling section of this report.

 
Latvia: Regulatory Framework

Gambling

A complete list of the primary and secondary legislation is available on the Lotteries and Gambling Supervisory Inspection’s website.

The English translations of the main laws and regulations, however not always updated, are available on the Legal Acts of the Republic of Latvia portal.

Anti-Money Laundering (AML)

Data Protection

Advertising 

Advertising Law 1999

Latvia: Relevant Contacts

Lotteries and Gambling Supervisory Inspection (Gambling and AML regulator)
Stabu Street 18
Riga, LV-1011

Tel: (+371) 67 504 955
Email:
pasts@iaui.gov.lv
Website: https://www.iaui.gov.lv/lv

 

Financial Intelligence Unit of Latvia
Vaļnu street 28
Riga, LV-1050

Tel: (+371) 67 044 430
Email:
fid@fid.gov.lv
Website: https://www.fid.gov.lv/en

 

Data Protection Inspectorate
Elijas Street 17
Riga, LV-1050

Tel: (+371) 67 223 131
Email:
pasts@dvi.gov.lv
Website: https://www.dvi.gov.lv/lv/

 

National Electronic Mass Media Council (Advertising Regulator)
Tel: +371 67 221 848
Email:
neplp@neplp.lv
Website: https://www.neplp.lv/en
Pursuant to Sections 13(1) and 13(2) of the Advertising Law, conformity with the law shall be supervised by the Consumer Rights Protection Centre, the Competition Council, the National Electronic Mass Media Council and, if necessary, the supervisory authority shall have the right to request that the state regulatory authorities responsible for state control and supervision of certain goods or services verify the conformity of the specific goods or services with the information mentioned in the advertisement.

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: Relevant Contacts

Ministry of Finance (Gambling regulator)
ul. Świętokrzyska 12,
00-916 Warsaw

Tel: (+48) 22 694 55 55
Email:
kancelaria@mf.gov.pl
Website: https://www.gov.pl/web/finanse


General Inspector of Financial Information (AML authority)
Department of Information under the Ministry of Finance
ul. Świętokrzyska 12
00-916 Warsaw

Tel: (+48) 22 694 30 60
Email:
sekretariat.IF@mf.gov.pl
Website: https://www.gov.pl/web/finanse/generalny-inspektor-informacji-finansowej 


President of the Personal Data Protection Office
ul. Stawki 2
00-193 Warszawa

Tel: (+48) 22 531 03 00
Email:
kancelaria@uodo.gov.pl
Website: https://www.uodo.gov.pl/pl 

Advertising Council (Self-regulatory authority)
ui. Grottgera 9/3
00-785 Warszawa

Tel: (+48) 22 621 31 94
Email:
biuro@radareklamy.pl
Website: https://radareklamy.pl/en/home-en/ 

Poland: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. State monopoly except for online betting and promotion lotteries.

  • According to Article 5(1b) of the Gambling Act, organising gambling games online, excluding betting and promotion lotteries, is a state monopoly. Totalizator Sportowy has the monopoly to organise online gambling.
  • The licence to organise online betting is valid for a period of six years (Article 49(2), Gambling Act) and the licence to organise promotion lotteries is valid for a maximum period of two years (Article 49(4) of the Gambling Act).

Detailed information regarding licensing requirements and fees are available in Chapter 5 and Article 69 of the Gambling Act respectively.

Casinos

Regulated. Local licensing.

  • According to Article 4(1)(1)(a) of the Gambling Act, “casino” is defined as “a separated place where cylindrical games, card games, dice games or games on gaming machines are organised under the approved regulations, where the minimum total number of 4 cylindrical games and card games organised and the number of gaming machines installed ranges from 5 to 70 machines”.
  • According to Article 6(1) of the Gambling Act, cylindrical games, card games, dice games and games on gaming machines can be organised in casinos through a casino operating licence.
  • The casino operating licence is valid for a period of six years (Article 49(1), Gambling Act).
  • Information regarding organising poker in and outside casinos is available in Article 6a of the Gambling Act.

Certain conditions of the casino operating licence are available in Chapter 5 and information regarding the fee structure is available in Article 69 of the Gambling Act.

Additional details about licensing are available in 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.

Gaming Machines

Regulated. Local licensing for operating gaming machines at casinos and state monopoly for gaming machines outside casinos.

  • “Gaming machine” means “any equipment which can be used to carry out gambling games and equipment the performance of which affects the process of conducting the games” (Article 4(1)(3), Gambling Act).
  • Organising games on gaming machines outside casinos is covered under the state monopoly (Article 5(1), Gambling Act) and operating gaming machines in casinos is permitted under a casino operating licence (Article 6(1), Gambling Act).
  • The licence to organise games on gaming machines in casinos is valid for a period of six years (Article 49(1), Gambling Act).

Information regarding the fee structure is available in Article 69 of the Gambling Act. Additional requirements and technical standards are available in the Regulation on the lottery, gaming devices and slot machines, safeguarding information regarding the lottery held and the collection, calculation and payment of winnings.

Betting

Regulated. Local licensing.

  • According to Article 2(2) of the Gambling Act: “Betting shall be placing a bet for cash or material prizes determined by guessing:
  • the results of a sports competition in which competitors are people or animals and where the participants pay stakes, while the prize depends on the total amount of stakes paid – totalisator systems;
  • the occurrence of different events, including virtual events, where participants pay stakes and where the prize level depends on the stake-to-winnings ratio agreed between the bookmaker and the stake payer – bookmaking services.”
  • A “bet-making point” is defined as “a separated place where a sweepstake or bookmaking bets are accepted under the approved regulations” (Article 4(1)(2), Gambling Act).
  • According to Article 6(3) of the Gambling Act, betting can be organised at bet-making points through a betting permit.
  • The betting operating permit is valid for a period of six years (Article 49(2), Gambling Act).

Information regarding the fee structure is available in Article 69 of the Gambling Act. Additional betting permit requirements are available in Chapter 5 of the Gambling Act.

Racing 

Regulated. Local licensing (under the betting operator’s permit).

  • According to Article 2(2) of the Gambling Act: “Betting shall be placing a bet for cash or material prizes determined by guessing:
  • the results of a sports competition in which competitors are people or animals and where the participants pay stakes, while the prize depends on the total amount of stakes paid – totalisator systems;
  • the occurrence of different events, including virtual events, where participants pay stakes and where the prize level depends on the stake-to-winnings ratio agreed between the bookmaker and the stake payer – bookmaking services.”
  • A “bet-making point” is defined as “a separated place where a sweepstake or bookmaking bets are accepted under the approved regulations” (Article 4(1)(2), Gambling Act).
  • According to Article 6(3) of the Gambling Act, betting can be organised at bet-making points through a betting permit.
  • The betting operating permit is valid for a period of six years (Article 49(2), Gambling Act).

Information regarding the fee structure is available in Article 69 of the Gambling Act. Additional betting permit requirements are available in Chapter 5 of the Gambling Act.

Lottery Games

Regulated. State monopoly.

  • According to Article 5(1) of the Gambling Act, organising cash lotteries is covered under a state monopoly. Totalizator Sportowy has the monopoly to organise the lottery.
  • “Cash lotteries are lotteries where participation is conditional upon purchasing a lottery coupon or other game ticket and where the entity organising the lottery offers cash prizes only” (Article 2(1)(2), Gambling Act).
  • Additionally, Article 7(1) of the Gambling Act states the conditions for raffle lotteries and promotion lotteries being organised by natural and legal persons, as well as organisational units without legal personality under the permit granted or given notification. Permits to organise a raffle lottery, audiotele lottery or promotion lottery must be obtained from a regional revenue administration office within whose jurisdiction those games are arranged and conducted (Article 32(3), Gambling Act). 

Supplier Licensing 

Unregulated. There is no specific B2B/suppliers’ licence. However, according to Article 2(7) of the Gambling Act, gaming machines and online gambling software must be tested and certified for technical standards by an authorised entity.

The list of the testing units authorised by the minister competent for public finance for technical tests of gaming machines, lottery devices and software is available on the Ministry of Finance’s website.

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), 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 premise. 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 €115,000 (Annex (1)(I)(E) Gambling Act). Casinos require a financial guarantee of €10,000 per table, but not more than €175,000 for each operator (Article 29(8)(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)(iv) of the act).

The minimum required value of the subscribed and paid-up share capital is RON1m (Annex (2)(E) 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 (1)(II)(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:

●     €65,000 per table within Bucharest.

●     €35,000 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

According to Article 110 of the Tax Code, the tax rates are: 

Winnings up to RON66,750 are exempt from winnings tax.

40 percent for winnings exceeding RON66,750.

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)(I)(F) of the Gambling Act, poker clubs are subject to an annual licence fee of €17,500. Additionally, according to Annex (1)(II)(F) of the Gambling Act, 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 €75,000.
For poker clubs located elsewhere, the annual authorisation fee is €35,000.

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

Regulated. Local licensing.

Games Permitted

The following games are permitted to be offered in land-based casinos:

  • Table games (operated exclusively in casinos (Section 7(1), Gambling Law)).
  • Board games (mainly roulette, card games and dice games (Section 7(2), Gambling Law))
  • Gambling games on slot machines (Section 9, Gambling Law).
  • Gambling games on video game terminals (Section 10, Gambling Law).
  • Gambling games on technical equipment operated directly by players (Section 11, Gambling Law).
  • Gambling games on other technical devices (Section 12, Gambling Law).
     

(Section 4(2), Gambling Law)

Regulatory Authority

The Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier (URHH)) has primary oversight over the operation of gambling in the country (Section 1(e), Gambling Law).

Authorised Operators

The full list of authorised operators is available on the regulator’s website.

Licensing and Costs

Applications are currently being accepted. The number of licences is not limited.

Licensing

Licences are granted by the Office for the Regulation of Gambling (Section 39(1), Gambling Law), subject to the conditions prescribed under Section 39(2) of the Gambling Law being satisfied.

Licence is granted for the maximum of five years (Section 39(5)(h), Gambling Law).

Full licensing conditions and requirements can be found in Part 3, Chapter 3 and Parts 5 and 6 of the Gambling Law, respectively.

Costs

The licence application fee is €250,000 (Item 140(a)(12), Law of June 22, 1995 on administrative fees).

The minimum capital required for casinos is €1.7m (Section 54(1)(i), Gambling Law). In addition, there is a requirement to provide financial surety, which is set at €500,000 for each casino (Section 69(1)(j), Gambling Law).

Taxation

The taxation rates for each type of casino game are as follows (Section 71, Gambling Law):

  • Table games and devices operated directly by players in a casino: 30 percent of the gross gaming revenue (GGR) (Section 71(1)(k), Gambling Law).
  • Gambling games in a casino: 22 percent of “[F]ee received by the gambling operator from players if players play against each other” (Section 71(1)(l), Gambling Law).
  • Gambling games on slot machines in a casino: €5,500 per calendar year per gambling machine (Section 71(1)(o), Gambling Law).
  • Gambling games on video game terminals in a casino: €5,500 per calendar year per video game terminal (Section 71(1)(p), Gambling Law).
  • Gambling games on technical equipment operated directly by players in a casino: €5,000 per calendar year per device (Section 71(1)(n), Gambling Law).
  • Gambling games on other devices in a casino: €5,500 per calendar year per device (Section 71(1)(q), Gambling Law).

Taxation of Players’ Winnings

Players’ winnings from lotteries or other games, including casino games, are expressly exempted from income tax (Section 8(1)(i) and Section 9(2)(l), Law of December 4, 2003 on income tax).

Player Credit

Gambling operators must not provide any form of loan or credit to players before or during the course of the game (Section 33(5), Gambling Law).

Cardrooms

Poker is not regulated separately under the Gambling Law; it is regulated within the same framework as other table games. Table games, including poker, can exclusively be operated in casinos; except for (“poker-type”) card games in which players play against each other, which can also be operated outside of casinos (Section 2(x) and Section 7(1), Gambling Law). For information on the regulation of online poker and land-based poker, please see the Online Gambling section and the Casinos section above, respectively.

Unlike poker played in casinos (whether online or in bricks-and-mortar venues), card games played outside casinos can be operated on the basis of a general licence (Section 37(1), Gambling Law), which is awarded by the regulator and following the fulfilment of specific notification requirements prescribed under Section 38 of the Gambling Law, including the payment of a notification fee of €500 (Item 140(b), Law of June 22, 1995 on administrative fees). The regulator sets out the conditions for the operation of card games outside casinos in the general licence (Section 37(1), Gambling Law), with the main operating conditions specifically applicable to card games outside casinos set out in Section 37(4) of the Gambling Law.

The number of general licences is not limited and they are awarded for an indefinite time period (Section 37(2) of the Gambling Law).

The taxes applicable to card games operations outside casinos are €200 per table per calendar month or €1,500 per table per calendar year (Section 71(1)(m), Gambling Law). Players’ winnings from lotteries or other games, including casino games, are expressly exempted from income tax (Section 8(1)(i) and Section 9(2)(l), Law of December 4, 2003 on income tax).

Slovakia: Regulatory Framework

Gambling 


A comprehensive list of all legislation applicable to the provision of gambling services is available on the Office for the Regulation of Gambling’s (Úrad pre reguláciu hazardných hier (URHH)) website.

Anti-Money Laundering (AML)

Data Protection

Advertising 

 

Slovakia: Relevant Contacts

Gambling Regulator

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier (URHH))
Križkova 949/9
811 04 Bratislava
Slovak Republic
Tel: +421 2482 11823
Email: podatelna@urhh.sk