Denmark has offered a limited amount of licences to operate land-based casinos since it first began to regulate the sector on January 1, 2012. No new applications are currently being accepted.
If licences become available, or the authority decides to increase the number of licences, a tender will be published containing information on licensing requirements and costs.
In June 2018, a political agreement, which limited bonuses to 1,000 Danish krone (€134) called on the industry to produce a Code of Conduct.
The code came into effect on July 1, 2019. It established a framework for the content of gambling adverts. The code aims to ensure the number of adverts is reduced and the context in which they appear are restricted.
Land-based casinos are subject to tax rates of 45 to 75 percent of gross gaming revenue (GGR), while gaming machines are taxed at rates of 41 to 71 percent. However, online gambling is taxed at a rate of 20 percent.
Politicians promised at the end of 2019 they would raise the online gambling tax to 28 percent in 2021.
As confirmed by the Ministry of Taxation on April 5, 2019, “if a player plays at an operator that holds a Danish licence to offer e.g. betting, lottery, games on slot machines etc., the winnings are not subject to taxation. The reasoning is that the winnings are already taxed before the payout to the player. If an operator does not hold a Danish licence, the player’s winnings are subject to taxation.”
Denmark’s casinos are subject to stringent requirements relating to the registration of customers, including video registration, and for the storing of data.
Every guest must provide identification on request and every casino must record information about every arriving guest’s name, address, and date of birth, nationality (no longer required) and an indication of each guest’s arrival time. The casino must store this information for five years.
Casino staff are subject to additional requirements and may not participate in games at the property.The Danish Gambling Authority is in charge of supervising the machine market as a whole.
Beginning with online gambling, a Register of Voluntary Excluded Players (ROFUS) has been established in Denmark and land-based casinos will be included in ROFUS as of autumn of 2016Players can directly register themselves on the system After five years the information is automatically deleted and the player can again visit casinos. Online operators are obliged to verify whether a player is registered on this self-exclusion system.
Temporary exclusions are also possible and cannot be for less than one month or more than one year. Players can also choose a shorter break of 24 hours, dubbed the cooling-off period.
Legal Gambling Age: 18 Years Old
Smoking Ban: Partial; smoking cubicles are allowed
Terrestrial:Multiple licences (7)
Online: Multiple licences (not capped)
Terrestrial:Casinos may offer any casino related game without prior approval
Online:The licence allows roulette, blackjack, poker and similar games as well as gaming machines offering cash winnings.
Market Protection Measures / Tools to Tackle Illegal Gambling:Website blocking is permitted along with advertising restrictions on unlicensed operators. Online payment blocking, while permitted, is not used.
Currency : Danish krone (DKK)
(Source:The World Bank)
GNI (2014, Local Currency, Millions): 19,18,751
Internet Penetration (Internet Users): 96%
(Source: The World Bank)
Mobile Penetration (Mobile Cellular Subscriptions): 126%
(Source: The World Bank)
Doing Business Ranking (June 2015):3
(Source: World Bank Group)
Last Updated: May 2019