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

Regulated. Local licensing.

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, e.g., roulette.
  • A live game is defined as a game where: “the bettors are seated opposite either to the croupier or to each other at the live game tables, while the number of bettors and amount of bet at one spin are not fixed in advance.” (Section 57(1), Gambling Act
  • A live game jointly with a technical game, e.g., electromechanical roulette.
  • A technical game is defined as: “a game operated through a technical device directly handled by the bettor.” (Section 42(1), Gambling Act)
  • A live game jointly with bingo.
  • A live game jointly with a technical game and bingo.

 

Bingo is defined as: “a game in which a win is subject to achieving the full prefixed pattern of numbers in the betting ticket, such pattern in the ticket being marked off by the bettor based on the randomly drawn numbers that are called out in succession, while neither the number of the bettors, nor the game receipts amount are determined in advance.” (Section 39(1), Gambling Act)

 

Requirements regarding minimum number of tables and gaming machines are prescribed in Section 68(4), (5) and (6) of the Gambling 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: “a standalone, constructionally separated premises on which a live

game is operated as a core activity.” (Section 68(1), Gambling Act)

  • Licences (a “basic licence”) are issued for a maximum of six years. (Section 87(3), Gambling Act)
  • Applicants must be a legal person established in an EU/EEA member state and own resources of at least €2m. (Section 6(1), Gambling 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 CZK1m for each casino, with a minimum of CZK2m and a maximum of CZK5m for all casinos of one operator. (Section 100(4)(b), Gambling Act)
  • A separate premises licence for a casino issued by a local authority is needed as well as a “basic licence”. This licence will terminate when the “basic licence” finishes or is withdrawn. (Section 97(1), Gambling Act)
  • Section 98(3) of the Gambling Act  also states that: “The permit for the location of the gaming area is issued for the duration of the legal effects of the basic permit, but for a maximum period of 3 years.”

Costs

 

Section 88 of the Gambling Act details the documents required to be submitted along with applications. Details on how to apply for a basic licence can be found on the licensing page of the Czech Ministry of Finance

Taxation

The gambling tax rates are:

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

Sections 3 and 4, 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

Not expressly regulated.

Cardrooms 

Card games are classified as live games, which can only be operated in casinos and online. (Section 57(2)(3), Gambling Act)

Czech Republic: Regulatory Framework

Gambling

  • Gambling Act. The non-official English translation of the act can be found here.
  • Gambling Tax Act.
  • 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

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
Poštovní přihrádka 02,
225 02, Prague 025
Tel: +420 224 004 111
Email: podatelna@ctu.cz
Website: www.ctu.eu

Czech Republic: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

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. However, gambling equipment and software must meet the requirements set out in Section 109(1) of the Gambling Act.

Denmark: Casino Regulations

 

Status

Regulated. Land-based casinos are subject to local licensing. 

Games Permitted

According to Section 14(1) of the Gambling Act, casinos may offer the following games: 

  • Roulette.
  • Baccarat.
  • Punto banco.
  • Blackjack.
  • Poker.
  • Games on slot 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

Licensing

According to the regulator’s website, applications are currently not being accepted and the number of licences is limited to nine. 

Licences for land-based casinos can be granted for up to ten years (Section 14(2) of the Gambling Act).

An applicant 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 (GGR) must be paid by licensees. According to the regulator’s website (in 2022): 

  • For GGR under DKK10m, the annual fee amounts to DKK169,500.
  • For GGR between DKK10m and DKK20m, the annual fee amounts to DKK339,000.
  • For GGR between DKK20m and DKK50m, the annual fee amounts to DKK508,400.
  • For GGR between DKK50m and DKK100m, the annual fee amounts to DKK847,400.
  • For GGR of and above DKK100m, the annual fee amounts to DKK1,412,300.

Taxation

According to Section 10(1) and (3) of the Act on Duty on Gambling, the tax amounts to 45 percent of gross gaming revenue (GGR) less the value of the gaming tokens in the trunk* and an additional fee of 30 percent of the part of the GGR less the value of gaming tokens in the trunk that exceeds DKK4,325,500 (in 2022, 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 chips as gifts for the staff” (as explained in the Tax Administration’s Legal Guide on Gambling Fees).

Section 10(2) of the Act on Duty on Gambling also provides that “[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

According to Section 35 of the Gambling Act, licensees may not extend credit to players for participation in gambling activities.

Cardrooms 

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 Danish Gambling Authority’s website and in the Poker Act.  

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

Denmark: Regulatory Framework

Gambling 

Other relevant gambling legislation can be found on the Danish Gambling Authority’s website


Anti-Money Laundering (AML)


Data Protection


Advertising 

Denmark: Relevant Contacts

Gambling Regulator

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

AML Regulator

Money Laundering Secretariat (National enhed for Særlig Kriminalitet (NSK)) is a unit within the Public Prosecutor for Special Economic and International Crime (Statsadvokaten for Særlig Kriminalitet (SSK)).
Kampmannsgade 1
1604 Copenhagen V., Denmark
Tel: (+45)72 68 90 00
Email: SSK@ankl.dk
Website: www.anklagemyndigheden.dk/da/statsadvokaten-for-saerlig-kriminalitet 

Data Protection Authority

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

Advertising Authority 

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

Games Permitted


According to Article 3(7), Law 2206/1994, 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


The casino businesses currently operating in Greece can be found here.

Licensing and Costs

 

Licensing procedures can be found in Article 1, Law 2206/1994 and Article 2, Law 2206/1994.

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 provides regulations for the casinos of Parnitha and Corfu and other provisions.

Casinos operating in Greece under the above two laws remain regulated by these laws.

Law 4512/2018 provides for arrangements for the implementation of the Structural Reforms of the Economic Adjustment Program and other provisions. Any casino that does not have a licence under either Law 2206/1994 or 3139/2003 will need to be granted a licence under Law 4512/2018 to operate a casino.

If a casino is granted a licence under Law 4512/2018, then it will be regulated by this law.

Under Article 359, Law 4512/2018, casino licences are categorised into:

  • Simple type casino licences.
  • Wider range casino licences.

What category applies will depend on the available infrastructure and facilities of the casino.

 

Taxation

 

Article 2(8), Law 2206/1994 states that a yearly 20 or 30 percent rate on all casino gross gaming profits will apply, depending on the location of the casino. The tax is paid monthly and collected according to the provisions on value added tax.

Under Article 2(7), Law 2206/1994, a special annual fee of up to GRD1.5trn also needs to be paid to the Greek state by each casino depending on the location of the casino.

Taxation of Players’ Winnings

 

Under Law 2961/2001, player winnings are defined and separated into two categories in relation to taxation of players.

Tax paid on earnings per ticket (Article 60)

“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 more = 7.5 percent

Tax paid on gaming session (Article 60)

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:

  • Profits up to €100 = 0 percent tax
  • Profits from €100.01 to €500 = 15 percent
  • Profits from €500 or more = 20 percent

Player Credit


According to Article 378(26), Law 4512/2018, 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

 

Gambling 

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.

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

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

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)

  • Law 4557/2018 – Anti-Money Laundering Authority.
  • HGC Decision 554/5/15.04.2021 – Regulation on the implementation of AML measures for combating the laundering of money from criminal activities and countering terrorist financing activities by the persons liable in the gambling services market.

Data Protection

Advertising 

Greece: Relevant Contacts

 

Gambling Regulator

Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)

Acharnon 17 & Mavrokordatou Square 

104 38, Athens, Greece

Tel: +30 211 1075000

Email: info@gamingcommission.gov.gr

Website: https://www.gamingcommission.gov.gr

AML Regulator

Hellenic FIU (Anti-Money Laundering Authority)

PO Box 20001, ATH.18 – Thisio, PO Box 11 801

Tel: +30 210 340922

Email: gr-fiu@hellenic-fiu.gr

Data Protection Authority

Hellenic Data Protection Authority

Kifissias 1-3, 

115 23, Athens, Greece

Tel: +30 210 6475600

Ε-mail: contact@dpa.gr

Website: https://www.dpa.gr/en

Advertising Regulator

Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)

Acharnon 17 & Mavrokordatou Square 

104 38, Athens, Greece

Tel: +30 211 1075000

Email: info@gamingcommission.gov.gr

Website: https://www.gamingcommission.gov.gr


 

Hungary: Contacts

Gambling Regulator


Authority of Regulated Activities
Address: 1123 Budapest, Alkotás utca 50.
Postal address: 1538 Budapest, Postafiók 547
Tel: +36 1 550 2500
Email: sztfh@sztfh.hu 


AML Regulator


Hungarian Financial Intelligence Unit
Address: 1033 Budapest, Huszti út 42.
Postal address: 1300 Budapest, Pf.: 307
Tel: +36 (1) 43 09 466; 
Email: fiu@nav.gov.hu
Website: https://pei.nav.gov.hu

Data Protection Authority


Hungarian National Authority for Data Protection and Freedom of Information
Address: 1055 Budapest, Falk Miksa utca 9-11
Postal address: 1363 Budapest, Pf.: 9.
Tel: +36 (30) 683-5969
+36 (30) 549-6838
+36 (1) 391 1400 
Email: ugyfelszolgalat@naih.hu
Website: https://www.naih.hu/

Hungary: Sector-By-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing and state monopoly. 

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 under the online casino tab. 

Companies holding a concession to conduct land-based casino gambling in Hungary are able to receive authorisation to offer online casino games (Article 3(1b), Act XXXIV of 1991 on Gambling Operations). Casino concessions are issued to so-called trustworthy operators (Article 4(6), Act XXXIV of 1991 on Gambling Operations). The act defines trustworthy operators as operators that, among other requirements, have never received a fine exceeding HUF5m (approximately £10,000) (Article 37(30)(c), Act XXXIV of 1991 on Gambling Operations).

Online betting is currently subject to the state monopoly of Szerencsejáték Zrt. Szerencsejáték’s dedicated sports-betting website is tippmixpro.hu. However, the online betting market is scheduled to open in 2023 based on amendments that were published in Hungary’s official gazette on July 22, 2022. European Economic Area (EEA) based operators will be able to submit licence applications (Article 18(2), page 156 of the amendments). According to Article 7, page 152 of the amendments, in the case of remote gambling, which is the term used in Hungarian law for online betting, applicants will be denied a licence if the applicant company, another company represented by the managing director of the applicant company, or another company owned by the direct or indirect owner of the applicant company was found guilty by an EEA authority of organising unlicensed gambling within five years of submitting the application. 

Online horse race betting is subject to the monopoly of the Magyar Lóversenyfogadást-szervező Kft. (Article 3(1A)(b) of the Act XXXIV of 1991 on Gambling Operations).

Casinos

Regulated. Local licensing. The total number of casinos is limited to 12 in Hungary (Article 27(13), Act XXXIV of 1991 on Gambling Operations). As of the writing of this report, 11 licences have been allocated. The list of casino licensees can be found here under the játékkaszinók (casinos) tab. 

Cardrooms

Regulated. Can only be organised in casinos or cardrooms. The list of licensed poker clubs can be found here under the kártyatermek (card rooms) tab.

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

Supplier licensing is not required in Hungary. As for testing laboratories, the testing of gaming devices can be done by testing testing laboratories registered in the EEA (Articles 27/B(d), and 28/B(f), Act XXXIV of 1991 on Gambling Operations). 

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)
Smilšu Street 1
Riga, LV-1050

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

Regulated.

  • Article 2(4) of the Gaming Law defines a “casino” as a “gaming establishment” where table games (roulette, card games, dice games) and category A machines (a machine with unlimited wins, in which the maximum single win is not limited, Article 2(3)(1), Gaming Law) are operated according to established gaming regulations.
  • According to Article 5(1)(1) of the Gaming Law, a licence to organise table games and games with category A slot machines is available to operators. Article 12(1)(3) of the Gaming Law designates a casino as the gambling venue to organise table games and games with category A slot machines.

Games Permitted

According to Article 12(1)(3) of the Gaming Law, the following games are permitted in casinos:

  • Table games including:
  • “Roulette is a game played by guessing in which place a small ball dropped on a spinning wheel shall stop, the amount of the winnings depends on the total sum staked and the pro rata distribution of the winnings established in advance.” (Article 3(3)(1), Gaming Law)
  • “Card games or games of dice, when winners or the amount of winnings is determined on the basis of symbol of the cards dealt or number of dice spots scored.” (Article 3(3)(2), Gaming Law)
  • Games on category A slot machines: “when a game is played by inserting tokens into the machine and winning through the machine is paid out with tokens. The result of the game and the amount of winnings is determined by the machine”. (Article 3(1)(1), Gaming Law)

Regulatory Authority

Gaming Control Authority

Authorised Operators

A list of authorised operators of table games and category A slot machines in casinos is available on the Gaming Control Authority’s website.

Licensing and Costs

General Licensing Costs

  • Applications for a licence to organise table games and games on category A slot machines in casinos are currently being accepted.
  • The licence to organise gambling is issued for an indefinite period of time (Article 6(9), Gaming Law).
  • According to Articles 21(1) and 21(2) of the Gaming Law, the permit to open casinos is issued by the Gaming Control Authority to companies that have been issued the relevant gambling licence.
  • Pursuant to Article 9 of the Gaming Law, the permit to open a casino is issued with the consent of the municipal council.
  • According to Article 12(5) of the Gaming Law, a casino must have at least three gambling tables, of which at least one is a roulette table, and a minimum of 30 category A slot machines.
  • According to Article 13(2) of the Gaming Law, the minimum paid-up capital for a company operating games in a casino is €1.158m.
  • According to Article 13(5) of the Gaming Law, casino operators must invest the following minimum amount in government securities, bank accounts, in the company’s cash register or in designated slot machine containers and allocate that amount only for the payment of gaming winnings:
  • €11,585 per gaming table (Article 13(5)(1), Gaming Law).
  • €7,241 per category A machine (Article 13(5)(2), Gaming Law).
  • According to Article 19(1) of the Gaming Law, in casinos, winnings are only paid out in cash immediately if the winnings do not exceed €30,000, or no later than within 24 hours if the winnings exceed €30,000.

Licensing Costs

  • The state duty for the permit to open a casino is €1,233.
  • The state duty for amendment or addition of a permit to open a casino is €292.
  • The state duty for approval of gambling regulations is €763.
  • The state duty for approval of amendments and/or additions to gambling regulations is €486.

Taxation

  • According to Article 3 of the Lotteries and Gambling Tax Law, the tax period for lotteries and gambling tax is a quarter of the calendar year.
  • According to Articles 4(2) and 5(2) of the Lotteries and Gambling Tax Law, operators of table games and slot machines pay a quarterly tax of 20 percent on the amounts bet by players less the winnings paid out to them.

Taxation of Players’ Winnings

According to Article 17(38) of the Law on Personal Income Tax, lottery winnings are exempted from personal income tax provided that they are paid by entities of the member states of the European Economic Area which pay a tax on the turnover of the lottery in accordance with their legislation, and as confirmed by the State Tax Inspectorate, all other gambling winnings are considered income for tax purposes.

Player Credit

According to Articles 10(4) and 10(5) of the Gaming Law, respectively:

  • 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 
The Gaming Law does not regulate cardrooms separately. Card games are regulated as table games that can be organised in casinos (Article 12(1)(3), Gaming Law).
Online card games are also regulated. For more information, refer to the Online Gambling section of this report.

Lithuania: Regulatory Framework

Gambling 

A complete list of gambling-related laws and regulations is available on the Gaming Control Authority’s website.

Anti-Money Laundering (AML)

Data Protection

Advertising 

Lithuania: Relevant Contacts

Gaming Control Authority (Gambling and advertising supervision)
Ukmerges str. 222
07157 Vilnius

Tel: (+370) 233 6246
Email:
info@lpt.lt
Website: www.lpt.lt

Financial Crimes Investigation Service, under the Ministry of Interior
Šermukšnių st. 3
01106 Vilnius

Tel: (+370) 271 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

State Consumer Rights Protection Authority
Vilniaus st. 25
01402 Vilnius

Tel: (+370) 262 6751
Email:
tarnyba@vvtat.lt
Website: www.vvtat.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

Regulated. Local licensing. 

Cruise casinos located on cruise ships 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 (p. 12).

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

  • Before applying for a B2C casino licence, a concession from the government is required. More details can be found regarding this on the MGA’s website under the land-based gaming section.
  • Applications for licences are currently being accepted. No limit is provided on the number of licences available.  
  • The term of a licence is ten years. Part II, Section 6(1), Gaming Authorisations Regulations (p. 3).
  • The MGA may, on application, issue a limited duration licence, the term of which shall be established by the MGA, provided that the MGA may establish further conditions or limitations in a binding instrument. Part I, Section 6(4),  Gaming Authorisations Regulations (p. 3).
  • The term of a licence with limited duration is open for the MGA to establish, provided that no more than four of these limited duration licences are issued in any one calendar year. Part I, Section 6(4), Gaming Authorisations Regulations (p. 3).
  • Any person offering licensable games in or from Malta without a licence from the MGA, but under a licence issued by another member state of the EU or the EEA, or a state which the MGA deems to offer safeguards largely equivalent to those offered by Maltese law, may apply to the MGA for a recognition notice. Part IV, Section 22(3), Gaming Authorisations Regulations (p. 10).
  • A recognition notice has the same effect as a licence issued by the MGA for the purpose of providing a gaming service, gaming supply, key function, or any other authorisation in or from Malta.
  • The MGA may revoke a recognition notice, and may require an applicant of a recognition notice to pay administrative fees where reasonable. Part IV, Section 22(3), Gaming Authorisations Regulations (p. 10).
 

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

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

Type 2 Section 1(ii), First Schedule – Licence Categories, Gaming Authorisations Regulations

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

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 Section 1(iv), Gaming Authorisations Regulations.
Controlled skill games as defined in Section 8, Part II, Gaming Authorisations Regulations (p. 3).

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”. Part I, Section 2(2), Gaming Licence Fees Regulations 2018 (p. 2).

B2C – Type 1 gaming services compliance contribution ranges from  €15,000 to €375,000. Part II, Section 3(2), Gaming Licence Fees Regulations 2018 (p. 4).

B2C – Type 2 gaming services compliance contribution ranges from €25,000 to €600,000. Part II, Section 3(3), Gaming Licence Fees Regulations 2018 (p. 4).

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

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

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. Part II, Section 3, Gaming Tax Regulations 2018 (p. 3).
 

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

  • 30 percent of GGR for Type 1 and/or Type 2 gaming services on gaming devices used in gaming premises. Part III, Section 5(2), Gaming Tax Regulations 2018 (p. 4).
  • 12.5 percent GGR for Type 3 and/or Type 4 gaming services on gaming devices used in gaming premises. Part III, Section 5(3), Gaming Tax Regulations 2018 (p. 4).
  • 15 percent GGR for Type 1, Type 2, Type 3 and/or Type 4 gaming services on gaming devices used in controlled gaming premises. Part III, Section 5(4), Gaming Tax Regulations 2018 (p. 4).

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

  • Licensees are prohibited from providing credit to players for participation in games. Part IV, Section 15,Gaming Act 2018 (p. 16).

  • Licensees are prohibited from offering credit services to players and participating in, arranging, permitting or knowingly facilitating the giving of credit in connection with gaming. Part VIII, Section 27, MGA’s Player Protection Directive (p. 15).
  • Commercial communications must not make reference to instantly available consumer credit services, or any other ways of providing credit to players. Part III, Section 6(l), Gaming Commercial Communications Regulations (p. 3).
  • Licence holders are prohibited from distributing credit to players whether the credit be in cash, cash bonus or any other token. Section 2.2(l),Commercial Communications Guidelines> (p. 6).

Cardrooms

Land-based poker tournaments are regulated, and licences are available.

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 (p. 1).

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 Road, 
Birkirkara, BKR 4012,
Tel: +356 21 231 333
Email: Contact form 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,
Triq Il-Kbira, Tas-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 the casino gambling state monopoly that was granted by the government in 1975.

Taxation

Annual gambling levy

According to Article 33f of the Gambling Act, the levy amounts to:

  • €2,143 per gaming table.
  • €136 per gaming terminal.
  • €232 per gaming machine for machines to be installed in a casino.
 

Gambling tax

29 percent of gross gaming revenue (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

Status

Regulated. Local licensing in designated gambling areas in the country.

The designated gambling zones are: Açores; Algarve; Espinho; Estoril; Figueira da Foz; Funchal; Porto Santo; Póvoa de Varzim; Troia; and Vidago-Pedras Salgadas (Article 3(1) and (2) of Decree-Law No. 422/89).

Games Permitted

A list of regulated games can be found under Article 4 of Decree-Law No. 422/89 and under the “Regulated Games” section on the regulator’s website; these 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 (Article 12(2) in Annex I of Decree-Law No. 66/2015).

Regulatory Authority

The Gambling Regulation and Inspection Service (SRIJ).

Authorised Operators

The list of licensed gambling establishments can be found on the regulator’s website.

Licensing and Costs

Licensing

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 (Article 9 of Decree-Law No. 422/89).

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 (Article 3(1)-(3) and Article 6 of Decree-Law No. 422/89).

Bingo can be conducted within casinos or within private game rooms (Article 3(4) of Decree-Law No. 422/89).

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.

According to Article 17 of Decree-Law No. 422/89, 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 Article 17(1)-(3) of Decree-Law No. 422/89, the following requirements must be met:

  • Operators’ share capital value cannot be less than 30 percent of the total net 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 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 (Article 15(1) of Decree-Law No. 422/89).

The concession contract and its extension are published in the Diario da Republica (Article 12 of Decree-Law No. 422/89).
 

Costs

Financial obligations will be specified in the concession contract.

Taxation

Casino taxes are based on concession agreements with the government (Article 90 of Decree-Law No. 422/89) and are also subject to a special gambling tax, for the offering of casino games in terms of Article 84(1) 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.

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 instalments, 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 of Decree-Law No. 422/89, the special gambling tax for games that do not qualify as table games is calculated on the basis of the collected gambling revenues. The rates vary 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 five-year periods , 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(1)A) of Decree-Law No. 422/89 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(1)B) of Decree-Law No. 422/89 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

Not specified in legislation.

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.

Cardrooms

Land-based poker is regulated as a game of chance and is, therefore, restricted to casinos. For more information please see the Casinos section of this report.

Online poker is regulated under Decree-Law No. 66/2015; for more information please see the Online Gambling section of this report.

Portugal: Regulatory Framework

Gambling

The main Portuguese gambling legislation is Decree-Law No. 422/89 (the Portuguese Gambling Law).

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.

Online Gambling

  • Decree-Law No. 66/2015 (amended by Law No. 49/2018). English translation is available here.
  • Decree Law No. 282/2003: establishes that SCML’s games can also be operated on the internet, telephone, mobile phones and television, among other interactive media.

Casinos

Bingo

Betting

Racing

Lotteries

A list of gambling-related laws and regulations can be found on the Gambling Regulation and Inspection Service’s (SRIJ) website.

Anti-Money Laundering (AML)

Data Protection

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.

Advertising

Portugal: Relevant Contacts

Gambling Regulator

Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Turismo de Portugal, I.P.

Rua Ivone Silva, Lote 6
1050-124 Lisboa

Portugal
Tel: (+351) 211 140 200
Email:
info.srij@turismodeportugal.pt
Website: www.srij.turismodeportugal.pt

The Ministry of Solidarity, Employment and Social Security supervises the Santa Casa da Misericórdia de Lisboa (SCML) monopoly. Its activities are further subject to review by the Inspectorate-General of Finance.

AML Regulator

Financial Information Unit (Unidade de Informação Financeira (UIF))
Novo edifício-sede da Polícia Judiciária, Rua Gomes Freire
1169-007 Lisboa

Portugal
Tel: (+351) 211 967 000
Email: uif@pj.pt
Website: www.uif.policiajudiciaria.pt

Data Protection Authority

Portuguese Data Protection Authority (Comissão Nacional de Protecção de Dados (CNPD))
Av. D. Carlos I, 134, 1º
1200-651 Lisboa

Portugal
Tel: (+351) 213 928 400
Email: geral@cnpd.pt
Website: www.cnpd.pt

Advertising Regulator

Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Rua Ivone Silva, Lote 6
1050-124 Lisboa

Portugal
Tel: (+351) 211 140 200
Email:
info.srij@turismodeportugal.pt
Website: www.srij.turismodeportugal.pt

Portugal: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing for online casino games (including online poker), online slot machine games, online fixed-odds sports betting and online horse race betting.

State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on online pari-mutuel sports betting and online lotteries.

Casinos

Regulated. Local licensing in designated gambling areas in the country.

Gaming Machines

Regulated. Local licensing. Permitted inside casinos and in designated gambling venues.

Betting

Regulated.State-ownedSanta Casa da Misericórdia de Lisboa (SCML) has a monopoly on land-based sports betting.

Racing

Regulated.State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on pari-mutuel horse race betting.

Lottery Games

Regulated.State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on lottery games.

Supplier Licensing

Unregulated.

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

Regulated.

  • According to Article 9(7) of the Law on Games of Chance: “a casino is a furnished space for organising special games of chance at tables and on automatic equipment.”
  • According to Article 34 of the Law on Games of Chance, a licence to organise special games of chance in casinos is granted to a Serbia-registered legal entity by the government. 

Games Permitted

  • “Games of chance in casinos are games that players play against the house or against one another on gaming tables with small balls, small dice, cards or other similar props, and which are organised exclusively in the area of the casino.” (Article 9(8), Law on Games of Chance)
  • According to Article 4(1) of the Catalogue of the Types of Games of Chance, special games of chance organised in casinos include:
  • 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 Article 57 of the Law on Games of Chance, games of chance shall be organised on slot machines in casinos, subject to the provisions of Articles 56-78 of the Law on Games of Chance, and the obligation of owning or leasing at least 100 machines shall not apply.

Regulatory Authority

Games of Chance Administration

Authorised Operators

A list of authorised operators is available on the Games of Chance Administration’s website.

Licensing and Costs

General Licensing Information

  • Article 39 of the Law on Games of Chance stipulates that the licence to organise games in casinos is granted on the basis of a public invitation, organised in accordance with the procedure established by the government.
  • Article 35 of the Law on Games of Chance restricts the maximum number of licences granted by the government to organise games of chance in casinos to ten, where one licence refers to one casino.
  • A licence to organise special games of chance in casinos in Serbia is granted to a Serbia-registered legal entity only if the legal entity or its majority founder has participated in at least one casino and has been organising games of chance in casinos for at least five years (Article 34, Law on Games of Chance).
  • A casino licence is valid for a period of ten years, and shall be renewed by a decision of the government for a period of ten years, upon the fulfilment of all conditions prescribed by the law and a payment of €500,000. The licensee shall apply for the renewal no later than 60 days before the expiry of the licence (Article 40, Law on Games of Chance).
  • According to Article 36 of the Law on Games of Chance, a casino licence is issued to a capital company registered in the Republic of Serbia, with a minimum paid-up share capital of €1m in RSD equivalent, which must be maintained throughout the validity of the licence.
  • To ensure payment of winnings and settlement of other financial obligations, Article 38 of the Law on Games of Chance mandates a casino licensee to maintain a minimum bank deposit or a bank guarantee of €300,000 in RSD equivalent in a bank registered in Serbia or a bank guarantee of the same amount per casino, throughout the validity of the licence; and a minimum daily risk deposit of €50,000 in RSD equivalent. 

Licensing Costs

  • According to Paragraph 3(10), Article 39 of the Law on Games of Chance, the licence fee offered during the tender process must be at least €500,000 in RSD equivalent.
  • According to Article 40 of the Law on Games of Chance, the casino licence renewal fee is €500,000.

Detailed information about the casino licensing process and requirements, including location requirements, can be found in Part II, Chapter 3 of the Law on Games of Chance.

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

According to Article 54 of the Law on Games of Chance

  • Tax for games in which players compete against each other (poker, chemin de fer, etc.) is 3 percent of the value of received payments (or the turnover).
  • Tax for other games is 25 percent of the gross gaming revenue.

Taxation of Players’ Winnings

According to Article 83 of the Law on Personal Income Tax, winnings from special games of chance, i.e. casino, slot machines and betting games, are exempt from income tax.

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 on Games of Chance, 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 
Poker is a special game of chance that can be organised in casinos (Article 4(1), Catalogue of the Types of Games of Chance). Casino operators can organise poker subject to a licence approved by the government (Article 34, Law on Games of Chance).
Online poker is also regulated. For more information, please refer to the Online Gambling section of this report.

Serbia: Relevant Contacts

Games of Chance Administration (Gambling and gambling advertising regulator)
Omladinskih brigada 1
11070 Novi Beograd

Tel: (+381) 11 311 7639
Email:
igre.na.srecu@uis.gov.rs
Website: https://uis.gov.rs/rs

Administration for the Prevention of Money Laundering
24 Resavska
11000 Belgrade

Tel: (+381) 11 7359070
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.
11120 Belgrade

Tel: (+381) 11 3408 900
Email:
office@poverenik.rs
Website: https://www.poverenik.rs/en/home.html

Regulatory Authority for Electronic Media (Advertising regulator)
5 Trg Nikole Pašića
11103 Belgrade

Tel: (+381) 11 202 8700
Email:
office@rem.rs
Website: http://www.rem.rs/sr

 

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