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Country-by-Country Report

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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 being 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 their casinos, as stipulated in Section 21(10) of the act.

Regulatory Authority

Austrian Tax Office - Department for Special Responsibilities (within the Ministry of Finance)

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 to Casinos Austria. 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). Interested parties must have a registered office in a member state of the European Union or a state in the European Economic Area to submit an application for a concession. If an interested party from outside Austria submits a successful application, the licence will only be granted if the corporation's registered office is established in Austria and only under the condition that proof of establishment be submitted within a specific amount of time. 

It is not necessary to set up a domestic corporation to exercise the licence if the foreign corporation has a comparable casino licence in the country where it is domiciled and is subject to a comparable state gaming supervisory authority (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 assessment basis for the casino tax is the annual gross gaming revenue of each casino operation, in the case of draws via gaming machines the annual gross gaming revenue from gaming machines of each casino operation less the statutory sales tax. Annual gross gaming revenue is the gaming stakes received by the casino operation in the calendar year and the remuneration paid to it by the players for the use of gaming facilities less the winnings paid out by the casino operation and either those stakes that are in the form of specially marked ones that cannot be redeemed for money and only with the approval of the Austrian tax office tokens (special chips) issued by the casino company or an amount set by the Austrian tax office for each registered visit to the casino.”

Taxation of Players’ Winnings

To the best of VIXIO GamblingCompliance’s knowledge, players’ winnings are not taxable under Austrian law.

Player Credit

To the best of VIXIO GamblingCompliance’s knowledge, restrictions on player credit are not specified in the Gambling Act.

 

Cardrooms 

Currently, land-based card games are only allowed in Casinos Austria’s 12 licensed casinos. 

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

Draws with card games in tournament form as a mere pastime are not subject to the federal gambling monopoly if:

  • The stakes per participant and tournament total a maximum of €10.
  • No more than 100 players participate.
  • The total of the promised financial benefits does not exceed the total of all financial benefits.
  • The draw takes place within the framework of a valid hospitality licence in the business premises of the beneficiary and it takes place at most once a quarter per hospitality licence.

 (Section 4(6), Gambling Act)

Austria: Regulatory Framework

Gambling 

Federal level

 

State betting laws

 

State gaming machine hall 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 

Each Austrian state has its own state regulator that is responsible for betting regulations:

 

AML Regulator

Federal Criminal Bureau
Josef-Holaubek-Platz 1
1090 Vienna
Tel: + 43 (0) 1-24836 ext: 985025, 985026 or 985027
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.bundeskriminalamt.at 

 

Data Protection Authority

Austrian Data Protection Authority
Barichgasse 40-42 
1030 Vienna
Tel: +43 152 1520
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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 categorised as table games and automatic (slot machine) games. Table games include baccarat, big wheel, blackjack, poker, chemin de fer, craps, punto banco, roulette and bingo (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. An updated list of casinos granted Class A licences are available here.

Licensing 

Casinos are classified as “Class I” gaming establishments (Article 6, Gambling Law), which are establishments that 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(1), Gambling Law), subject to the conditions prescribed under Articles 31 and 32 of the Gambling Law (Article 21(§1), Gambling Law). 

Further details on the licensing procedure to obtain a Class A licence are listed 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 current 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

In Belgium, the casino tax structure is set at a regional level. 


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 professional 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 professional players’ winnings. 
  • Other casino games (including blackjack and Texas hold-em poker): 33 percent of GGR up to €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 that have limited stakes and limited material advantages, which 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: This email address is being protected from spambots. You need JavaScript enabled to view it. (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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.jep.be/fr

 

Cyprus: Casino Regulations

 

 

Status

Regulated. Private monopoly.

According to Article 15 of the Casino Operation and Control Law, casino operations are to be operated by a single operator as part of a concession contract, granting the operator up to a 15-year exclusivity period, during which time the Cyprus Gaming and Casino Supervision Commission is prohibited from granting another resort casino licence or any other casino licence within Cyprus. The licence for an integrated casino resort is valid for a period of thirty years (Article 24, Casino Operation and Control Law). 

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 (Article 16, Casino Operation and Control Law. 

Games Permitted

Under Article 2 of the Casino Operation and Control Law, “casino games” are defined as a game of chance or a game partly of chance and partly of skill, and includes games with cards, dice, equipment or any mechanical, electromechanical or electronic device or machine.

Regulatory Authority

Authorised Operators

The Casino Operation and Control Law allows for a licence to be granted to a single operator to develop an integrated casino resort and four smaller satellite casinos. The licence was awarded to Melco Resorts.

Licensing and Costs

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

According to Article 15 of the Casino Operation and Control Law, casino operations are to be operated by a single operator as part of a concession contract, granting the operator a 15-year exclusivity period during which time the Cyprus Gaming and Casino Supervision Commission is prohibited from granting another resort casino licence or any other casino licence within Cyprus. The licence for an integrated casino resort is valid for a period of thirty years (Article 24, Casino Operation and Control Law). 

According to Articles 26(1) and (2) of the Casino Operation and Control Law, the operator must pay in advance the initial licence fee and the 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.

According to Article 26(3) of the Casino Operation and Control Law, the annual licence fee, which is due for the first four years of the casino-resort operating, will be €2.5m, while for the following four years an annual fee of €5m must be paid. 

Upon completion of eight years from the date of issuance of the resort casino licence, and once every four years thereafter, the Cyprus Gaming and Casino Supervision Commission may revise the annual licence fee. The amount of the annual fee may not be less than €5m and any increase may not exceed 20 percent of the annual fee during the immediately preceding four-year period (Articles 26(4) and (5), Casino Operation and Control Law). 

According to Article 39(4) of the Casino Operation and Control (General) Regulations, “[t]he 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, payable by the end of the calendar month following the month when the tax is calculated. This rate may not be raised during the exclusivity period (Article 80(3), Casino Operation and Control Law).

Taxation of Players’ Winnings

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

Player Credit

Casino operators are allowed to offer complimentary items, gifts, cash or other items to players under specific conditions (Article 42, Casino Operation and Control Law). The provision of the credit agreement is subject to approval by the commission. Article 24(3) of the Casino Operation and Control (General) Regulations states that chips for gambling purposes may be purchased by credit card. 

Article 62(3) of the Betting Law states that a Class B licensed receiver is prohibited from extending credit to a player or portion of a player, or acting as an agent of a person providing credit in a manner that facilitates the provision of credit to a player or portion of a player.

Cardrooms

According to the Cyprus Gaming and Casino Supervision Commission’s application form for licensing casino games, the types of authorised casino card games include poker, baccarat and blackjack.

Article 16(2) of the Betting Law prohibits online casino games, which include online poker.

Casino card games are permitted within the casino resort that’s issued a licence by the Cyprus Gaming and Casino Supervision Commission, as well as within the casino resort’s four satellite casino facilities. For more information please see the Casinos section of this report.

Cyprus: Regulatory Framework

Gambling 

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


Relevant secondary legislation, as found on the Cyprus Gaming and Casino Supervision Commission’s website, can be accessed here. This includes the following.

Anti-Money Laundering


Data Protection

 

Advertising

 

Cyprus: Relevant Contacts

Gambling Regulators

National Betting Authority (NBA)
Digeni Akrita 83
1070, Nicosia, Cyprus
Tel: +357 2288 1800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Contact form: https://nba.gov.cy/en/contact-us/

Cyprus Gaming and Casino Supervision Commission
3 Thalias Street, 1st floor
3011, Limassol, Cyprus
Tel: +357 2557 3800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Contact form: https://www.cgc.org.cy/en/contact-us

AML Regulator

Unit for Combating Money Laundering (MOKAS)
Tel. door 23768
1686, Nicosia, Cyprus
Tel: +357 2244 6018
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Data Protection Authority
Office of the Personal Data Protection Commissioner
Iasonos 1, 1082
Nicosia, Cyprus
Tel: +357 2281 8456
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 


Advertising Regulators

National Betting Authority (NBA)
Digeni Akrita 83
1070, Nicosia, Cyprus
Tel: +357 2288 1800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Contact form: https://nba.gov.cy/en/contact-us/
Website: nba.gov.cy/en/ 

Cyprus Gaming and Casino Supervision Commission
3 Thalias Street, 1st floor
3011, Limassol, Cyprus
Tel: +357 2557 3800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Contact form: https://www.cgc.org.cy/en/contact-us

Advertising Control Body
Tel: +357 9919 8954
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.mfcr.cz

AML Regulator

Financial Analytical Unit
Washingtonova 1621/11
110 00 Prague
Tel: +420 257 044 501
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.financnianalytickyurad.cz

Data Protection Authority

Office for Personal Data Protection

Pplk. Sochora 27

170 00 Prague

Tel: +420 234 665 111

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.rrtv.cz

Czech Telecommunication Office
Poštovní přihrádka 02,
225 02, Prague 025
Tel: +420 224 004 111
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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.

Protection and retention of game and financial data equipment and the method of handling the data stored must also meet the technical requirements for the information security management system ISO 27001. (Section 3, Decree 208/2017).
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

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

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

A licence to operate a casino in Denmark can only be provided to someone who has not been convicted of a criminal offence that makes it possible that the person will abuse their access to gambling (Section 26(4), Gambling Act).

Section 29 of the Gambling Act states that: “Permission to offer and arrange games can only be granted to applicants who can be assumed to be able to engage in gambling in an economically and professionally sound manner.”

The gambling authority’s guide on “financial appendices for applications” (unofficial English translation) states that an application for a gambling licence must include several documents which will allow for an assessment of whether the applicant will be able to run a gambling business in a financially responsible manner.

The gambling authority draws particular attention to whether:

  • “The company has the ability to pay out winnings,
  • There is sufficient liquidity in the company to carry out its investments, e.g. in the form of real cash or guarantees from other supporting companies, such as the parent company or bank,
  • Budgets are aligned with the objectives set out in the business plan; and
  • Sufficient funds are set aside for the operation of the applicant company.”
 

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

Gaming machines can be located in land-based casinos (Section 16, Gambling Act). 

Costs

A fee dependent on a casino’s gross gaming revenue (GGR) must be paid by licensees. According to the regulator’s website (in 2023): 

  • For GGR under DKK10m, the annual fee amounts to DKK174,500.
  • For GGR between DKK10m and DKK20m, the annual fee amounts to DKK349,000.
  • For GGR between DKK20m and DKK50m, the annual fee amounts to DKK523,500.
  • For GGR between DKK50m and DKK100m, the annual fee amounts to DKK872,500.
  • For GGR of and above DKK100m, the annual fee amounts to DKK1,454,100.

Both the application fees and the annual fees are regulated according to Section 20 of the Personal Tax Act.

Taxation

According to Section 10(1) and (3) of the Gambling Tax Act, 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 DKK3,656,300 (2010 level).

*A “trunk” is “a special container at the gaming tables where players can put chips as gifts for the staff”.

Section 10(2) of the Gambling Tax Act 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 Gambling Tax Act, “[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. 

 

Online Gambling

 

Casinos

 

Betting

 

Anti-Money Laundering (AML)

 

Data Protection


Advertising

Voluntary code of conduct (published by the Danish Online Gambling Association (DOGA) on March 15, 2019).

Denmark: Relevant Contacts

Gambling Regulator

Danish Gambling Authority (Spillemyndigheden)
Englandsgade 25, 6th floor,
5000 Odense, Denmark
Tel: (+45) 72 38 79 13
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.spillemyndigheden.dk

AML Regulator

Money Laundering Secretariat (National enhed for Særlig Kriminalitet (NSK)) is a unit within thePublic 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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.datatilsynet.dk

Advertising Regulator

Danish Gambling Authority (Spillemyndigheden)
Englandsgade 25, 6th floor,
5000 Odense, Denmark
Tel: (+45) 72 38 79 13
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.spillemyndigheden.dk

Estonia: Casino Regulations

Status

Regulated. Local licensing.

Section 22(1) of the Gambling Act regulates gambling at casinos as gambling at a “gaming location”.

Games Permitted

There is no specified list of games permitted at a gaming location. However, Section 4(1) of the Gambling Act defines sub-types of games of chance as follows:

  • “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

  • 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), Gambling Act).
  • An activity licence to organise games of chance or skill 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.
  • Applications for both activity licences and operating permits are currently being accepted by the Tax and Customs Board.
  • 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:
  • 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 then be entered in a reserve pursuant to law or the articles of association. The amount of additional reserve shall not be less than one third of the share capital (Section 10(2), Gambling Act). At least one seventh of the net profit shall be added to the additional reserve during each financial year (Section 10(3), Gambling 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. (For instance, 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).

Licensing costs

  • Section 260 of the State Fees Act specifies the following state fee structure when reviewing 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 an operating permit application amounts to €3,200.

Detailed information regarding the requirements for gaming locations can be found in Section 37 of the Gambling Act. 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:
  • 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

According to Sections 19(2) and 4(1) of the Income Tax Act, gambling winnings are, in general, taxed at 20 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 them 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 games of chance tournament 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)

A list of other AML-related legislation and guidelines can be found on the Estonian Financial Intelligence Unit’s website.

 

Data Protection

 

Advertising

Advertising Act 2008 (An English translation, as made available by the Estonian parliament).

Estonia: Relevant Contacts

Gambling regulator

Tax and Customs Board
Lõõtsa 8a
15176 Tallinn
Tel: (+372) 676 2709
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.emta.ee/en/business-client/registration-business/gambling-operators

 

Anti-money laundering authorities

Ministry of Finance
Suur-Amerika 1
10122 Tallinn
Tel: (+372) 611 3558
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.fin.ee
 

Police and Border Guard - Financial Intelligence Unit (FIU)
Pronksi 12
10117 Tallinn
Tel: (+372) 696 0500
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://fiu.ee/en
 

Data protection authority

Data Protection Inspectorate
39 Tatari St.
10134 Tallinn
Tel: (+372) 627 4135
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.aki.ee/et
 

Advertising regulator

Consumer Protection and Technical Regulatory Authority
Endla 10a
10122 Tallinn
Tel: (+372) 667 2000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.ttja.ee/
 

Finland: Regulatory Framework

Gambling 

The list of relevant applicable legislation can be accessed here.

Anti-Money Laundering (AML)


Data Protection


Advertising 

Finland: Relevant Contacts

Gambling Regulator

Ministry of the Interior
Kirkkokatu 12, Helsinki
Tel: (+358) 0295 480 171
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.intermin.fi

Gambling Administration of the National Police Board (NPB)
PO Box 50, 11101 Rihimäki
Tel: (+358) 0295 480 181
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.poliisi.fi/en/gambling-administration-the-national-police-board

Online gambling in the semi-autonomous region of Åland is regulated and supervised by the local government.


AML Regulator

National Bureau of Investigation (NBI)
Jokiniemenkija, 01307 Vantaa
Tel: (+358) 0295 480 141
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.tietosuoja.fi


Advertising Regulator

Gambling Administration of the National Police Board (NPB)
PO Box 50, 11101 Rihimäki
Tel: (+358) 0295 480 181
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.poliisi.fi/en/gambling-administration-the-national-police-board

France: Casino Regulations

Status

Regulated. Local licensing.

Games Permitted

Games permitted are slot machines and "table games" (card games or roulette-based games). For a full list of games that can be authorised in casinos, 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, as well as other locations that are 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 (Articles R321-2 to R321-5, 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 

To the best of VIXIO GamblingCompliance’s knowledge, no fees are mentioned in any of the legislation reviewed for this report, with regard to applying for a land-based casino licence.

Taxation

According to Article L2333-56 of the General Local Authorities Code, taxation is progressive and based on gross gaming revenue (GGR) after a reduction of 25%. The rate of taxation can range from 6 to 83.5 percent of GGR (after the 25% reduction), as per the following scale: 

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

(Article D2333-74, General Local Authorities Code).

A levy on table games (e.g. blackjack and roulette) also applies, apart from on electronically operated table games. (Article L2333-56 of the General Local Authorities Code). To calculate the levy a coefficient of 93.5 percent is applied to the amount of GGR for these table games. (Article L2333-55-1 of the General Local Authorities Code).

This country report only provides information about the state gambling taxes in France. However, casinos in France may also be liable to taxes from local councils.

Since 1996, a CRDS (Contribution to the Repayment of Social Debt) tax has also applied to games of chance. To the best of Vixio’s knowledge the current rate is 0.5% on gross gaming revenue. (French ministry of the economy website).

In 1997, the CSG (General Social Contribution) tax was created, which is payable by all residents of France and may apply to some gambling operations. The tax is deducted at source from most income and its rate varies depending on the type of income and the operator concerned (French ministry of the economy website).

 

Taxation of Players’ Winnings

The question sheet of the French Tax Authorities (No. 110952) provides that winnings become taxable as income tax when chance disappears or is significantly reduced, as is the case with (online) poker games.

According to Article 197 of the General Tax Code, the income taxation applicable is progressive and is as follows:

  • A levy of 11 percent for annual income between €10,777 and €27,478.
  • A levy of 30 percent for annual income between €27,478 and €78,570.
  • A levy of 41 percent for annual income between €78,570 and €168,994.
  • A levy of 45 percent for annual income higher than €168,994.
 

Note that the figures above apply to income received or realised from January 1, 2023 and are usually updated on an annual basis. 

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. For further information, please refer to the Online Gambling section of this report.

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) (0)1 57 13 13 00
Email: www.anj.fr/contact
Website: www.anj.fr

Ministry of Interior (Ministère de l'Intérieur)
Place Beauvau
75800 Paris
France
Tel: (+33) (0)1 49 27 49 27
Contact form: https://www.interieur.gouv.fr/contact/ministre-de-l-interieur
Website: www.interieur.gouv.fr


AML Regulator

Ministry of Economy, Finance and Recovery (Autorité des Marchés Financiers - AMF)
17 Place de la Bourse
75082 Paris Cedex 02
France
Tel: (+33) (0)1 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
France
Tel: (+33) (0)1 53 73 22 22
Website: www.cnil.fr


Advertising Regulator

Professional Advertising Regulatory Authority (Autorité de Régulation Professionnelle de la Publicité - ARPP)
23 Rue Auguste Vacquerie
75116 Paris
France
Tel: (+33) (0)1 40 15 15 40
Email: www.arpp.org/contact
Website: www.arpp.org

Audiovisual Communication Regulatory Authority (Autorité de régulation de la communication audiovisuelle et numérique - ARCOM)
39-43 quai André-Citroën
75739 Paris Cedex 15
France
Tel: (+33) (0)1 40 58 38 00
Contact form: www.arcom.fr/contact
Website: www.arcom.fr

Germany: Casino Regulations

Status

Regulated. Local licensing.

 

Land-based casino gaming, including slots and table games such as poker, baccarat and blackjack, are licensed under the casino acts of the 16 states. 

 

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 of Berlin, Hamburg, Hesse, Mecklenburg-Western Pomerania, Lower Saxony, Rhineland-Palatinate and Saxony-Anhalt allow casinos to be owned by private companies.

 

The states of Baden-Württemberg, Bavaria, Brandenburg, Bremen, Saarland, Saxony, Schleswig-Holstein and North Rhine-Westphalia allow state-licensed casinos.

 

To the best of Vixio’s knowledge, the German state of Thuringia does not provide any information on whether casinos can be licensed in the state.

 

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. 

 

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

State Casino Licensing:

 

Baden-Württemberg

The state of Baden-Württemberg allows for the operation of casinos with a permit in the cities of Baden-Baden and Konstanz, as well as in Stuttgart. The state government, with the consent of the state parliament, decides on the approval of further casinos and branches of existing casinos by ordinance. (Section 27, State Gambling Act)

 

The licence is granted on the basis of an invitation to tender. The call for applications is to be published in the State Gazette for Baden-Württemberg and in the Official Journal of the European Union with a reasonable deadline for the submission of applications (Section 28, State Gambling Act).

 

Bavaria 

The state of Bavaria allows for casinos to operate in municipalities with state baths and in municipalities that are recognised as spas, health resorts or resorts in accordance with Article 7, Paragraphs 1 and 5 of the Local Tax Act. In a government district, a maximum of one casino may be licensed for every 1m inhabitants. (Article 1(2), Act on Casinos)

 

The operation of a casino requires a permit, which is decided by the State Ministry of the Interior, for Sport and Integration and can only be granted to the free state of Bavaria for a state-owned company at the request of the State Ministry of Finance and Homeland (Article 2, Act on Casinos).

 

Brandenburg

In the state of Brandenburg, the cities of Potsdam, Frankfurt (Oder) and Cottbus or a municipality bordering on these cities or a municipality that belongs to the area of an office bordering on the cities mentioned may be designated as the location of a casino with the permission of the Ministry of the Interior. (Section 2, Act on the Admission of Public Casinos)

 

The operation of a casino requires a permit from the Ministry of the Interior, which may only be granted to a legal entity under public law or to a private-law company. The state can fulfil the public task of organising games of chance in casinos and online casino games through a legal entity under public law or a private-law company in which the state of Brandenburg directly or indirectly holds a majority interest. (Section 3, Act on the Admission of Public Casinos)

 

Bremen 

In the state of Bremen, a casino can only be run by a company whose shareholders are legal entities under public law or legal entities under private law whose shares belong exclusively to legal entities under public law. (Section 2, Act on the Licensing of a Public Casino).

 

Saarland

In the state of Saarland up to two public casinos can be permitted and the state government determines the location of the casinos. A casino company may only be owned by a private-law company in which more than half of the shares belong directly or indirectly to the Saarland. The authorisation to operate a casino cannot be transferred to third parties or made available to third parties to exercise. (Section 5, Casino Act)

 

Saxony

In the state of Saxony, casino licences are reserved for the state or a company under private or public law in which only the Free State of Saxony has a stake. The permit is non-transferrable. (Section 2, Act on Casinos)

 

Schleswig-Holstein

In the state of Schleswig-Holstein, the total number of casinos and branches may not exceed five. The locations are determined by ordinance of the Ministry of the Interior in agreement with the Ministry of Finance. (Section 2, Casino Act)

The casino licence is granted in a transparent and non-discriminatory procedure on the basis of an invitation to tender by the Ministry of the Interior. The call for tenders must be published in the Official Journal of the EU with a reasonable period of at least three months for the submission of applications. (Section 3a, Casino Act)

 

North Rhine-Westphalia 

In the state of North Rhine-Westphalia a total of six casinos may be permitted. For all casinos, the licence is granted exclusively to one licensee, who is obliged to operate at least four casinos. The locations of the casinos are determined by statutory order by the Ministry responsible for gambling supervision in agreement with the Ministry responsible for finance. (Section 2, Act on the Admission of Public Casinos)

The Ministry for the Interior shall announce the renewed tendering process for the licence in the Official Journal of the European Union no later than two years before the licence expires. (Section 16, Act on the Admission of Public Casinos)

 

Private Casino Licensing:

 

Berlin

In the state of Berlin, a maximum of two public casinos can be licensed (Section 1, Act on the Admission of Public Casinos).

Hamburg

In the state of Hamburg, a licence for one location (main location) is permitted. Up to six branches can also be permitted in the concession. (Section 2, Act on the Admission of Public Casinos)

 

The approval requirements can be found in Section 2(2) of the Act on the Admission of Public Casinos.

 

Hesse

In the state of Hesse, one casino each may be built and operated in the municipalities of Bad Homburg vor der Höhe, Kassel and Wiesbaden (casino municipalities) (Section 2, Casino Act). A casino licence can only be granted to a casino municipality with the permission of the Ministry for Interior and Sport (Section 3, Casino Act).

 

If the casino community wishes third parties to carry out gaming operations, this intention must be announced in the State Gazette for the State of Hesse and on the websites of the responsible ministry and the casino community no later than one year before the applicable casino licence expires (Section 5, Casino Act).

 

Lower Saxony

In the state of Lower Saxony, a casino licence issued entitles an operator to operate up to ten casinos in Lower Saxony. The casino licence must be in writing and must be limited in such a way that it entitles the casino to operate for a period of 15 years. It is non-transferrable. (Section 2, Casino Act)

 

The casino licence is issued on the basis of a public tender in a transparent and non-discriminatory administrative procedure through an administrative act. It determines the structure of the procedure. 

An application period of at least three months must be set in the advertisement. (Section 3, Casino Act)

 

Mecklenburg-Western Pomerania

In the state of Mecklenburg-Western Pomerania, up to six public casinos can be set up and operated (Section 1(2), Casino Act).

 

A casino licence is issued by the Ministry of the Interior on written application after an invitation to tender and a decision-making process. It is not transferable. There is no legal entitlement to the granting of the permit. The permit notice must also be made public without its justification, but with instructions on legal remedies by the permitting authority. (Section 2, Casino Act)

 

The tender for the construction and operation of a casino is issued by the licensing authority in the official gazette for Mecklenburg-Western Pomerania. The call for applications must set a deadline of two months within which the applications must be submitted (limitation period). (Section 3, Casino Act)

 

Rhineland-Palatinate 

In the state of Rhineland-Palatinate, the operation of one public casino each in Bad Neuenahr-Ahrweiler and Mainz can be approved as the main gaming operation. One gaming branch of the Bad Neuenahr-Ahrweiler casino may be licensed in Bad Dürkheim and Nürburg, and one gaming branch of the Mainz casino may be licensed in Bad Ems and Trier. (Section 2, Casino Act)

The licence to operate a casino is granted for a limited period and is revocable. (Section 3, Casino Act)

Permission is granted for a period of ten years. Upon request, it will be extended once for a period of up to five years; a public tender is not required in this case.

 

Saxony-Anhalt

In the state of Saxony- Anhalt, the operation of up to two public casinos is permitted and the total number of casinos and branches must not exceed six. The state government determines by ordinance the municipalities in which the operation of casinos or branches may be permitted. (Section 2(3), Casino Act).

The licence to operate a branch may only be granted to those who hold and operate a public casino. (Section 2(1), Casino Act)

The granting of a licence requires an invitation to tender by the Ministry of the Interior. The licence can be granted for a maximum of two years without an invitation to tender if the previous gaming operation cannot otherwise be continued. The call for tenders must be made public. An application period of at least three months must be set in the advertisement. (Section 4, Casino Act)

 

Thuringia

In the state of Thuringia, a licence to operate a casino may be granted

upon written application from the Ministry responsible for finance. The state can use legal entities under private or public law for the operation of the casino and the organisation of online casino games; the shares of which belong entirely to the state or in which the state directly or indirectly has an exclusive stake. (Section 2, Casino Act).

However, the state of Thuringia has explicitly stated in legislation that there is no legal entitlement to being granted a licence. If granted, the licence is limited to a maximum of ten years (Section 2(1),Casino Act). 

Taxation

Baden-Württemberg

 
  • 30 percent for gross gaming revenue (GGR) in a calendar year of up to €25m.
  • 35 percent for GGR exceeding €25m in a calendar year.
 

The casino tax can be reduced by up to 10 percent of the tax amounts in the first three years of operation of a casino. (Section 33, State Gambling Act)

 

Bavaria

  • 25 percent based on an annual GGR up to €25m. 
  • 30 percent based on an annual GGR over €25m.

 (Article 7, Act on Casinos)

Berlin

  • 30 percent based on annual GGR of up to €10m.
  • 35 percent based on annual GGR over €10m. 

(Section 3, Act on the Admission of Public Casinos)

 

Brandenburg

  • 25 percent based on an annual GGR of up to €3m.
  • 30 percent based on annual GGR of between €3m and €4m.
  • 35 percent based on annual GGR of between €4m and €5m.
  • 45 percent based on annual GGR of between €5m and €7.5m.
  • 60 percent based on annual GGR exceeding €7.5m.

 (Section 11, Act on the Admission of Public Casinos).

 

Bremen

To the best of Vixio’s knowledge, information is not readily available regarding casino tax in the state of Bremen.

 

Hamburg

55 percent of annual GGR. In addition, the casino company has to pay a special levy of 25 percent of GGR every calendar year, but only to the extent that the company has a reasonable profit. 

 

In addition, for each calendar year, after deducting these taxes, half of the profit that exceeds the appropriate portion, but up to a maximum of another 10 percent of GGR, must be paid over. A profit of 2.5 percent of GGR is considered appropriate. (Section 3, Act on the Admission of Public Casinos)

 

Hesse

  • 45 percent based on annual GGR up to €25m. 
  • 50 percent based on annual GGR of between €25m and €50m.
  • 55 percent of GGR exceeding €50m. 

(Section 8, Casino Act)

 

Lower Saxony

Based on GGR minus an annual allowance of €1m per casino. Casino tax amounts to 50 percent of GGR in excess of the tax-free amount. 

If the casino is operated in a municipality in which there was no casino in the last ten years before the opening, the casino tax is reduced in the financial year of the opening and in the four following financial years to 40 percent of GGR in excess of the tax-free amount. As soon as the gross gaming revenue of a casino exceeds €1m in a calendar year, an additional levy is payable on the excess amount. (Section 4, Casino Act)

 

Mecklenburg-Western Pomerania

  • 25 percent based on annual GGR of up to €500,000.
  • 30 percent based on annual GGR of between €500,000 and €2m.
  • 40 percent based on annual GGR of between €2m and €3m.
  • 60 percent based on annual GGR of between €3m and €10m.
  • 80 percent based on annual GGR exceeding €10m.

(Section 7, Casino Act)

 

North Rhine-Westphalia

30 percent of GGR, which increases by a further 10 percent on GGR exceeding €15m in a calendar year. (Section 19, Act on the Admission of Public Casinos)

 

Rhineland-Palatinate

Saarland 

  • 27 based on annual GGR up to €45m.
  • 37 percent based on annual GGR that exceeds €45m. 
 

When a new casino or branch is opened, the casino tax is reduced by five percentage points for a period of five years. (Section 14, Casino Act)

Saxony-Anhalt

  • 25 percent based on annual GGR up to €7.5m. 
  • 35 percent based on annual GGR of between €7.5m and €10m. 
  • 45 percent based on annual GGR of between €10m and €12.5m. 
  • 50 percent based on annual GGR exceeding €12.5m. 

(Section 12, Casino Act)

 

Saxony

  • 35 percent based on annual GGR of up €5m.
  • 45 percent based on annual GGR of between €5m and €10m. 
  • 50 percent based on annual GGR of between €10m and €20m. 
  • 55 percent based on annual GGR exceeding €20m. 

(Section 12, Act on Casinos)

 

Schleswig-Holstein

  • 30 percent based on annual GGR up to €10m. 
  • 40 percent based on annual GGR exceeding €10m. 

The sales tax owed and paid according to the Sales Tax Act based on sales resulting from the operation of the casino will be credited against the casino tax. The additional fee is 10 percent based on GGR of up to €10m and 15 percent for GGR exceeding €10m. (Section 5, Casino Act)

 

Thuringia

  • 25 percent based on annual GGR up to €2.5m.
  • 30 percent based on annual GGR of between €2.5m and €3.5m.
  • 40 percent based on annual GGR of between €3.5m and €5m. 
  • 50 percent based on annual GGR of between €5m and €7.5m. 
  • 60 percent based on annual GGR exceeding €7.5m.

 (Section 3, Casino Act)

Taxation of Players’ Winnings

To the best of Vixio’s knowledge, current legislation does not address taxation on players’ winnings.

Player Credit

To the best of Vixio’s knowledge, player credit is not regulated in state casino legislation.
Germany: Regulatory Framework

Gambling

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

  • Federal laws

Online gambling (with the exception of online casino games) is regulated at the federal level.

The three main 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 the state level, the main 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. An unofficial English translation can be found here. 
     
  • State laws

Online casino games are regulated at the state level.

Land-based gambling (casinos, gaming halls, betting shops and lottery agents) is regulated at the state and municipal level.

State casino laws

State gaming machine halls laws

State online casino laws

To the best of Vixio’s knowledge, only the states of Bavaria, Brandenburg, Hesse, North Rhine-Westphalia, Saxony, Schleswig-Holstein and Thuringia have legislation addressing whether online casinos can or cannot be licensed in their state:

See the Online Gambling section of this report for a state-by-state breakdown on online casino licensing.

 

Anti-Money Laundering (federal level)

An unofficial English translation can be found here.

Data Protection (federal level)

An English translation is available here.

Advertising

An unofficial English translation can be found here. 

Germany: Relevant Contacts

Federal Gambling Regulator

The Joint Gambling Authority of the Federal States of Germany (GGL) is the federal gambling authority for online gambling (with the exception of online casino games). The authority became fully operational in January 2023, and the former regulator for sports betting (the Regional Council of Darmstadt) and the former regulator for virtual slots and online poker (the State Administration Office of Saxony-Anhalt) ceded competence for these areas as of this date.

Joint Gambling Authority of the Federal States of Germany (Gemeinsamen Glücksspielbehörde der Länder - GGL)Hansering 15
06108 Halle (Saale)
Tel: +49 345 52352 0
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Website: https://www.gluecksspiel-behoerde.de/ 

State Regulators

AML Regulator 

Federal Financial Supervisory Authority (BaFin)

Bonn Office:
Graurheindorfer Str. 108
53117 Bonn
Postfach 1253
53002 Bonn

Frankfurt Office: 

Marie-Curie-Str. 24-28
60439 Frankfurt am Main
Postfach 50 01 54
60391 Frankfurt am Main

Email: This email address is being protected from spambots. You need JavaScript enabled to view it. (Bonn); This email address is being protected from spambots. You need JavaScript enabled to view it. (Frankfurt)
Website: https://www.bafin.de/EN/ 

Data Protection Authority

Federal Commissioner for Data Protection and Freedom of Information (BfDI)
Graurheindorfer Str. 153
53117 Bonn
Tel: +49(0)228997799-0
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.bfdi.bund.de/EN 

Advertising Regulator 

The Joint Gambling Authority of the Federal States of Germany is responsible for all advertising by gambling operators for online activities (with the exception of online casinos). 

Joint Gambling Authority of the Federal States of Germany (Gemeinsamen Glücksspielbehörde der Länder - GGL)
Hansering 15
06108 Halle (Saale)
Tel: +49 345 52352 0
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Website: https://www.gluecksspiel-behoerde.de/ 

The supervision of all other gambling advertising falls within the competence of state authorities.

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/multi-state level.

Casinos

Regulated. Local licensing.

Cardrooms

Unregulated. 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 

Unregulated. 

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) of Law 2206/1994, the games that are allowed to be played in casinos are:

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

Regulatory Authority

Hellenic Gaming Commission (HGC)

Authorised Operators

Currently, nine out of a possible ten licensed casino businesses are operating, and those operators can be found here.

Licensing and Costs

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

Casino licences are issued through public tenders (Article 1(7), Law 2206/1994).

Casinos can only be located in specific locations as established by legislation. These locations are specified in Article 1 of Law 2206/1994.

Law 3139/2003 provides regulations for the casinos of Parnitha and Corfu and other provisions.

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 of Law 4512/2018, casino licences are categorised into:

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

Simple type casinos have gaming areas and auxiliary facilities. They can have accommodation with a classification of at least four stars or three keys, in accordance with the provisions of Law 4276/2014 (Α΄155). They can also have commercial establishments, catering, leisure, entertainment or other activities related to or associated with the leisure industry. 

 

Casinos of a wide range of activities have gaming areas and their auxiliary facilities, which are combined with hotel accommodation of at least five stars, shops, catering and leisure facilities.

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

Taxation

Article 2(8) of Law 2206/1994 states that a yearly 20 or 30 percent rate on all casino gross gaming revenue (GGR) will apply, depending on the location of the casino. 

  • 30 percent of GGR for the casino businesses of Attica, Thessaloniki, the islands of Crete, Corfu, Rhodes and Achaia. 
  • 20 percent of GGR elsewhere.

Taxation of Players’ Winnings

According to Article 60 of Law 2961/2001, player winnings are defined and separated into two categories in relation to taxation of players:tax paid on earnings per ticket; and tax paid on gaming sessions.

Tax paid on earnings per ticket

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

Earnings per ticket tax is paid at the following rates:

  • Profits of 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

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

(Article 60(1)(c), Law 2961/2001)

Player Credit

According to Article 378(26) of 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. Please see the Online Gambling section of this report for more information. 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. An unofficial English translation can be found here.
  • 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. An unofficial English translation can be found here.

Data Protection

Advertising 

Greece: Relevant Contacts

Gambling Regulator

Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)
17 Acharnon & Mavrokordatou Square
104 38, Athens, Greece
Tel: +30 211 107 5000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.gamingcommission.gov.gr

AML Regulator

Hellenic FIU
PO Box 20001, ATH.18 - Thisio, PO Box 11 801
Tel: +30 210 340922
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: http://www.hellenic-fiu.gr/

Data Protection Authority

Hellenic Data Protection Authority
Kifissias 1-3
115 23, Athens, Greece
Tel: +30 210 647 5600
Εmail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.dpa.gr/en

Advertising Regulator

Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)
17 Acharnon & Mavrokordatou Square
104 38, Athens, Greece
Tel: +30 211 107 5000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.

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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.naih.hu/

Advertising Authority

Authority of Regulated Activities
Address: 1123 Budapest, Alkotás utca 50.
Postal address: 1538 Budapest, Postafiók 547
Tel: +36 1 550 2500
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Hungary: Regulatory Framework

Gambling

Data Protection

Anti-Money Laundering

Advertising

Act XLVIII of 2008 on the Basic Requirements and Certain Restrictions of relating to Commercial Advertising Activities

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. 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 (Section 3(1b), Act XXXIV of 1991 on Gambling Operations). 

Until 2023, online betting was subject to the state monopoly of Szerencsejáték Zrt. However, amendments to Act XXXIV of 1991 on Gambling Operations, which entered into force on January 1, 2023, aim to open Hungary’s online betting market to companies that wish to obtain a local licence. European Economic Area (EEA) based operators are able to submit licence applications via their registered representatives (Section 29E, Act XXXIV of 1991 on Gambling Operations). 

In the case of remote gambling (online gambling), 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 has been found guilty by an EEA authority of organising unlicensed gambling within five years of submitting the application (Section 2(4)(c), Act XXXIV of 1991 on Gambling Operations).

Casinos

Regulated. Local licensing. The total number of casinos is limited to 12 in Hungary (Section 27(13), Act XXXIV of 1991 on Gambling Operations). As of November 2023, 11 casino licences had been granted.

The list of casino licensees can be found here under the játékkaszinók (casinos) tab. 

Cardrooms

Regulated. Cardrooms can only be organised in casinos (Section 29/B(2), Act XXXIV of 1991 on Gambling Operations).

In cardrooms, only totalisator, cash-based and/or tournament-style poker card games are permitted (Section 29/B(1-2), Act XXXIV of 1991 on Gambling Operations).

The list of licensed poker clubs can be found here under the kártyatermek (cardrooms) tab.

Gaming Machines

Regulated. There is a general ban on slot machines, except for those located in casinos (Section 26(3), Act XXXIV of 1991 on Gambling Operations). 

Betting

Regulated. Monopoly. Land-based sports betting can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt) (Article 28/A(2), Act XXXIV of 1991 on Gambling Operations). 

Supplier Licensing

Unregulated. Supplier licensing is not required in Hungary. 

The testing of gaming devices can be done by testing laboratories registered in the EEA. The communication devices and systems for the authorisation of bets must be certified. (Articles 27/B(d) and 28/B(f), Act XXXIV of 1991 on Gambling Operations)

Racing 

Regulated. State duopoly (Article 29, Act XXXIV of 1991 on Gambling Operations). 

Currently, only Magyar Lóversenyfogadást-szervező Kft (Hungarian Horse Racing Association Kft.) offers horse race betting.

Lottery Games

Regulated. Monopoly. 

Lottery games consist of lottery; number; and other lottery games.

Lottery games can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt) (Section 24, Act XXXIV of 1991 on Gambling Operations); however, they can also be organised on the basis of a concession contract.
Latvia: Casino Regulations

Status

Regulated. Local licensing of cylindrical games, including roulette, card games, dice games and games on gaming machines in land-based casinos.

  • Section 20 and Section 26(1) of the Law on Gambling and Lotteries states that a gambling premises licence is issued to a capital company that has the relevant gambling organisation licence to operate a casino.
  • As stated in Section 21(1) of the Law on Gambling and Lotteries: “A casino is 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.
  • Five installed gaming tables, if the casino is located outside Riga.”

Games Permitted

According to Section 21(2) and 24(1) of the Law on Gambling and Lotteries, 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 (IAUI)

Authorised Operators

Licensing and Costs

The following two licences are required to organise gambling in land-based casinos in Latvia:

Licensing information

Licensing costs

Detailed information about organising gambling in land-based casinos is available in Chapter IV of the Law on Gambling and Lotteries and on the Lotteries and Gambling Supervisory Inspection’s website.

Taxation
  • €28,080 for each gambling table attached to the rotating device of roulette (cylindrical games).
  • €28,080 for each table organising card and dice games.
  • €5,172 for each gaming machine.

Detailed information regarding gambling tax is available on the Latvian State Revenue Service's website.

Taxation of Players’ Winnings
  • According to Section 9(1)(5) of the Law on Income Tax, income tax is not applicable to  annual gambling winnings amounting to less than €3,000.
  • According to Section 15(24) of the Law on Income Tax, where 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 that 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 that 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 Law on Gambling and Lotteries prohibits gambling operators from providing any type of loans or credits to the players.

Cardrooms

Section 21(2) of the Law on Gambling and Lotteries restricts the organising of card games to casino premises.

According to Section 44(1) of the Law on Gambling and Lotteries, an interactive gambling licence holder is permitted to organise online card games. More information is available in the Online Gambling section of this report.

Latvia: Regulatory Framework

Gambling

A complete list of gambling-related legislation and regulations is available on the Lotteries and Gambling Supervisory Inspection’s website. The English translations of the main laws and regulations, although not always updated, are available on the Legal Acts of the Republic of Latvia portal.

Anti-Money Laundering (AML)

The Lotteries and Gambling Supervisory Inspection’s website contains information on prevention of money laundering and financing of terrorism, for gambling operators.

Data Protection

A list of legislation and regulations on data protection is available on the Data Protection Inspectorate’s website.

Advertising 

Latvia: Relevant Contacts

Gambling and AML Regulator

Lotteries and Gambling Supervisory Inspection
Smilšu Street 1
Riga, LV-1050
Tel: (+371) 67 504 955
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.iaui.gov.lv/lv

According to Section 45(1)(7) of the AML Law, the supervision and control of compliance with money laundering legislation by gambling operators shall be carried out by the Lotteries and Gambling Supervisory Inspection.
 

Financial Intelligence Unit

Financial Intelligence Unit of Latvia (IAUI)
Vaļnu street 28
Riga, LV-1050
Tel: (+371) 67 044 430
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://fid.gov.lv/lv
 

Data Protection Authority

Data Protection Inspectorate
Elijas Street 17
Riga, LV-1050
Tel: (+371) 67 223 131
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.dvi.gov.lv/lv
 

Advertising Regulator

According 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 and the National Electronic Mass Media Council. 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.

National Electronic Mass Media Council
Doma Square 8A
Riga, LV-1939
Tel: (+371) 65 221 848
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.neplp.lv/lv

Consumer Rights Protection Centre
55 Brīvības street
Riga, LV-1010
Tel: (+371) 65 452 554
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.ptac.gov.lv/lv

Competition Council
55 Brīvības street
2nd building, Riga, LV-1010
Tel: (+371) 67 282 865
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.kp.gov.lv/lv

Liechtenstein: Regulatory Framework

Gambling 


Anti-Money Laundering (AML)


Data Protection


Advertising 

Liechtenstein: Relevant Contacts

Gambling Regulator

Office of Economic Affairs (operating within the Ministry of Home Affairs, Economy and Environment)
House of Economy
Poststrasse 1 9494
Schaan
Tel: +423 236 68 71
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.llv.li/inhalt/114642/amtsstellen/hausierbewilligungen


AML Regulator

Financial Market Authority Liechtenstein
Landstrasse 109
P.O. Box 279 
9490 Vaduz 
Liechtenstein
Tel: +423 236 73 73
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.fma-li.li/en/


Data Protection Authority

Data Protection Office
Städtle 38
FL-9490 Vaduz
Liechtenstein 
Tel: +423 236 60 90
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.: 
Website: https://www.datenschutzstelle.li/


Advertising Regulator

Office of Economic Affairs (operating within the Ministry of Home Affairs, Economy and Environment)
House of Economy 
Poststrasse 1 9494 
Schaan
Tel: +423 236 68 71
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.llv.li/inhalt/114642/amtsstellen/hausierbewilligungen

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.

Article 12(1)(3) of the Gaming Law designates a casino as the gambling venue where table games and Category A slot machines can be organised.

Games Permitted

According to Article 12(1)(3) of the Gaming Law, table games andCategory A machines are permitted in casinos.

Table games include:

  • “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)
 

Gambling on Category A slot machines is defined as “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 Information

The Gaming Control Authority (Supervisory Service) issues the permit to open a casino, with the consent of the municipal council for the area in which it seeks to open and operate for a period of five years (Article 9, Gaming Law), to companies that have been issued with the relevant gambling licence (Article 21, Gaming Law).

The licence to organise gambling is issued for an indefinite period of time (Article 6(9), Gaming Law). Applications for a licence to organise table games and Category A slot machines in casinos are currently being accepted.

 

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.

The minimum paid-up capital for a company operating games in a casino is €1.158m (Article 13(2), Gaming Law).

 

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 permit to open a casino is issued upon payment of a state fee (toll) of a fixed amount (Article 21(9), Gaming Law).

 

The Resolution on the Approval of the Specific List of State Toll Amounts and the Rules for the Payment and Refund of the state toll sets out that:

  • For the approval of gambling regulations, the state toll is set at €966 (4.501).
  • For the approval of amendments and/or additions to gambling regulations €615 (4.502).
 

According to Sections 4.499 and 4.505 of the Resolution on State Toll, respectively:

  • The state duty for the permit to open a casino is €1,504.
  • The state duty for amendment or addition of a permit to open a casino is €369.

The one-time fee for operating table games and Category A slot machines in casinos is €300,000 (Article 51(1), Lotteries and Gambling Tax Law).

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.

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 (Articles 4(2) and 5(2), Lotteries and Gambling Tax Law). 

Taxation of Players’ Winnings

Gambling winnings (with the exception for lottery winnings) are considered income for tax purposes (Article 17(1)(38) of the Law on Personal Income Tax).

The income tax rate is 15 percent (Article 6(1), Law on Personal Income Tax). Income from gambling and lottery winnings is considered to be Class B income(Article 22(3)(1), Law on Personal Income Tax) and is declared, calculated and paid in accordance with the procedure established in Article 27 of the Law on Personal Income Tax.

Player Credit

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

  • Gaming companies are prohibited from granting “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 (Article 3(3)(2) Gaming Law) that can be organised in casinos (Article 12(1)(3), Gaming Law).


Online card games are also regulated. For more information, please 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

Gambling Regulator

Gaming Control Authority (Supervisory Service)
Ukmerges str. 222
07157 Vilnius
Tel: +370(8 5) 233 6246
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.lpt.lt

AML Regulator

Financial Crime Investigation Service, under the Ministry of Interior
Šermukšnių st. 3
01106 Vilnius
Tel: +370(5) 271 7594
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.fntt.lt

Data Protection Authority

State Data Protection Inspectorate
L. Sapiegos str. 17
Vilnius
Tel: +370(8 5) 271 2804
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.ada.lt

Advertising Authority

State Consumer Rights Protection Authority
Vilniaus st. 25
01402 Vilnius
Tel: +370 5 262 6751
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.vvtat.lt

Luxembourg: Regulatory Framework

Gambling 


Anti-Money Laundering (AML)


Data Protection


Advertising 

Luxembourg: Relevant Contacts

Gambling Regulator

Ministry of Justice
13, rue Erasme – Centre administratif Pierre Werner
L-1468 Luxembourg
Tel: (+352) 247-84537
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
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. 

Land-based casinos and cruise casinos located on cruise ships are regulated. 

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


 

Land-based casino licensing

  • Before applying for a business-to-consumer land-based casino licence, the applicant must receive a government concession. 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. 2)).
  • 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 II, 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 limited duration licences are issued in any one calendar year (Part II, Section 6(4), Gaming Authorisations Regulations (p. 3)).

 

Cruise casino licensing

  • Any cruise line wishing to operate a cruise casino requires prior approval from the MGA (Part VIII, Section 30(1), Gaming Authorisations Regulations). 
  • Applications for permits are currently being accepted. No limit is provided on the number of licences available. 
  • A cruise casino permit is valid only for a term not exceeding the time during which the cruise ship is moored at or within Maltese territory and is valid only in regard to registered passengers of the cruise ship (Part VIII, Section 30(3)(a-b), Gaming Authorisations Regulations (p. 11)). 
  • A cruise casino permit must be limited to cruise ships with a minimum of three ports of call in three different jurisdictions (Part VIII, Section 30(3)(d), Gaming Authorisations Regulations (p. 11)). 
 

Recognition notices

  • 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 that 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(1) Gaming Authorisations Regulations (p. 9).
  • 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. 9)).
 

Types of Gaming Services 

Gaming service licences are a business-to-consumer (B2C) licence that offer or carry out a gaming service. The types of licences available are as follows: 

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

 

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.

 

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.

   

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 defined as: “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. 5)).

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 assessed on the basis of whether the player is established and has their permanent address in Malta, and/or usually resides in Malta. (Part II, Section 3, Gaming Tax Regulations 2018 (p. 2))
 

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. 3)).
  • 12.5 percent of 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. 3)).
  • 15 percent of 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. 3)).

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 V, Section 15, Gaming Act 2018 (p. 15)).
  • 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, Player Protection Directive (p. 19)).
  • 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)).
Malta: Regulatory Framework

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

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 


Directives - 2021

Directives - 2022

 

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.

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: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

AML Regulator

Financial Intelligence Analysis Unit (FIAU)

65C, Tower Road, 

Birkirkara, BKR 4012,

Tel: (+356) 2123 1333

Email: Contact form via the FIAU website

 

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: This email address is being protected from spambots. You need JavaScript enabled to view it.

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: This email address is being protected from spambots. You need JavaScript enabled to view it.

Netherlands: Casino Regulations

Status

Land-based casinos are regulated and under a state monopoly held by Holland Casino (Article 2(1), Casino Games Decision 1996)

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. 

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 1974 and maintains it for an indefinite period (Article 2.1, Casino Games Decision 1996).

Taxation

Annual gambling levy

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

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

Gambling tax

29.5 percent (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 29.5 percent. 

Player Credit

Article 4.2(1) of the Remote Gambling Decree stipulates that the licensee is not allowed to offer credit to players nor to mediate lending to players.

 

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 Gambling Authority)
Postbus 298 

Anna van Buerenplein 45A

2595 DA The Hague
Tel: +31 70 302 13 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: kansspelautoriteit.nl

AML Regulator

Financial Intelligence Unit (FIU-Nederland)
Postbus 10638
2501 HP The Hague 

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel: +31 088 662 95 00
Website: fiu-nederland.nl

Data Protection Authority

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

Website: autoriteitpersoonsgegevens.nl

Advertising Regulator

Kansspelautoriteit (KSA) (Netherlands Gambling Authority)
Postbus 298 

CG, Anna van Buerenplein 45A

2595 DA The Hague
Tel: +31 70 302 13 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: kansspelautoriteit.nl

 
Netherlands: Regulatory Framework

Gambling 

General

 

Online Gambling Secondary Legislation 

 

Gaming Machines

 

Tax

 

Anti-Money Laundering

 

Data Protection

 

Advertising 

Poland: Casino Regulations

Status

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 cylindrical games and card games organised is four, and the number of gaming machines installed ranges from five to 70 machines.”
  • According to Article 6(1) of the Gambling Act, organising cylindrical games, card games, dice games and slot machine games in casinos is subject to a casino operating licence.

Games Permitted

According to Article 6(1) of the Gambling Act, games permitted in the casinos include:

  • Cylindrical games.
  • Card games.
  • Dice games.
  • Slot machine games.

Regulatory Authority

Tax Administration (under the Ministry of Finance).

Authorised Operators

A list of authorised casino operating licence holders is available on the Tax Administration’s website.

Licensing and Costs

General Licensing Information

  • Applications for a casino operating licence are currently being accepted.
  • According to Article 6(5) of the Gambling Act, only a joint-stock company or a limited liability company registered in the Republic of Poland is permitted to organise games in casinos in Poland. However, an exception in Article 7a(1) of the Gambling Act does allow an operator to be established in another EU member state, or in a member state of the European Free Trade Association (EFTA), but only if they have set up a representative or operate in the form of a branch.
  • The number of licences is limited. Casinos can only be located in areas that meet certain population thresholds, as set out in Article 15(1) of the Gambling Act:
  • Towns/cities that have 250,000 inhabitants or fewer can only accommodate one casino.
  • Towns/cities with a population of more than 250,000 people are permitted an additional casino for each new group of 250,000 inhabitants.
  • For each province, the total number of casinos shall not exceed the number of one casino per each complete group of 650,000 inhabitants of the province. 
  • According to Article 15(4) of the Gambling Act, “Casinos can be also located on-board Polish seagoing passenger ships and Polish passenger ferries, provided that the game is carried out during the cruise and it is commenced not earlier than 30 minutes after departure from the harbour and finished not later than 30 minutes before arriving at the destination harbour.”
  • A casino operating licence is valid for a period of six years (Article 49(1), Gambling Act).
  • One licence is granted for operating one casino (Article 41(1), Gambling Act).
  • The minimum share capital of a joint-stock company or a limited liability company seeking the casino operating licence is PLN4m (€848,419 approx.), according to Article 10(1)(1) of the Gambling Act.
  • The casino operating licence holder is mandated to maintain a financial security of PLN1.2m (€254,562 approx.), according to Article 63(1)(1) of the Gambling Act.

Licensing Costs

  • According to Article 69(1)(1) of the Gambling Act, the one-time fee for a casino operating licence is 32,000 percent of the base amount.
  • According to Article 70 of the Gambling Act, the base amount for a given calendar year shall be “equal to the average monthly remuneration in the enterprise sector, excluding profit-sharing earnings, in the second quarter of the preceding year, announced by the President of the Central Statistical Office in the Official Journal of the Central Statistical Office”. As stated on the Ministry of Finance’s website, the base amount for 2023 is PLN5,737.79 (€1,217.46. approx.).

Detailed information regarding casino operating licences is available in Article 15, as well as Chapters 2 and 5 of the Gambling Act. For further information about casino operating licences, please consult the Regulation of the minister of finance of August 27, 2010 on the detailed terms and conditions of the tender for entities applying for a licence to operate a casino, or a permit to operate a cash bingo hall.

Taxation
  • According to Articles 73(1)(7), 73(1)(9), 74(5) and 75(1)(2) of the Gambling Act, the monthly tax payable by a casino operator for organising cylindrical, dice and card games, as well as games on slot machines (with the exception of poker tournaments), is 50 percent of the difference between the sum of stakes paid and the sum of winnings paid out.
  • According to Articles 73(1)(8) and 74(4) of the Gambling Act, a 25 percent tax is paid on the amount of the prize, minus the tournament entry fee for organising a poker tournament.

Taxation of Players’ Winnings

According to Article 21(6a)(b) of the Act on Personal Income Tax, winnings from cylindrical, dice and card games, as well as games on slot machines that are organised and conducted by an authorised entity pursuant to the provisions on gambling games in force in a member state of the European Union (EU) or in another country belonging to the European Economic Area (EEA), are exempt from income tax.

Player Credit

Credit for gambling is currently not regulated.


Cardrooms

  • Poker games can be organised in casinos, both as games played against the casino and as poker tournaments (Articles 2(5a) and 6a(1)(1), Gambling Act). Poker games and poker tournaments can be organised outside casinos by operators that have been granted a casino licence (Article 6a(1)(2), Gambling Act), as well as by entities that are not casino licensees (Article 6a(2), Gambling Act).
  • According to Article 6a(2) of the Gambling Act, a poker tournament can be organised outside the casinos by an entity who does not hold a casino operating licence, if they abide by the following conditions:
  • “the prize is awarded in material form and the value of material prizes does not exceed 50% of the base amount referred to in Article 70;
  • the organisation of such a tournament has been notified to the director of the revenue administration regional office competent (for the venue of arranging a poker tournament;
  • the regulations of a poker tournament outside a casino have been formerly accepted by the minister competent for public finance;
  • a poker game takes place in a separated place accessible only for adults invited by the organiser."
  • Poker as a card game, not organised in the form of a poker tournament but operated by the casino licensee in a casino, is taxed at a rate of 50 percent of gross gaming revenue (Articles 74(5) and 73(1)(7), Gambling Act). Winnings from card games are exempt from personal income tax, if they are operated by an entity licensed in a member state of the EU or the EEA (Article 21(1)(6a)(b), Act on Personal Income Tax).
 
Poland: Regulatory Framework

Gambling 

An unofficial English translation can be found here.

An unofficial English translation can be found here.

An unofficial English translation can be found here.

An unofficial English translation can be found here.

Anti-Money Laundering (AML)

A complete list of anti-money laundering-related legislation is available on the Ministry of Finance’s website.


Data Protection

An unofficial English translation can be found here.

A list of all data protection-related legislation is available on the Office for Personal Data Protection’s website.


Advertising

An unofficial English translation can be found here.

Poland: Relevant Contacts

Gambling Regulator

Tax Administration (under the Ministry of Finance)
ul. Świętokrzyska 12
00-916 Warsaw
Tel: (+48) 22 330 03 30
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.podatki.gov.pl/pozostale-podatki/gry-hazardowe/

AML Authority

General Inspector of Financial Information (GIIF)
Department of Financial Information, Ministry of Finance
ul. Świętokrzyska 12 
00-916 Warsaw
Tel: (+48) 22 694 30 60
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.gov.pl/web/finanse/generalny-inspektor-informacji-finansowej

Data Protection

Office for Personal Data Protection
ul. Stawki 2
00-193 Warsaw
Tel: (+48) 22 531 03 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.uodo.gov.pl/pl

Advertising

Advertising Council (Rada Reklamy) (Self-regulatory body)
ul. Grottgera 9/3
00-785 Warsaw
Tel: (+48) 22 621 31 94
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://radareklamy.pl/en/home-en/

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), 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, Decree-Law No. 66/2015).

Regulatory Authority

The Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ)) oversees the provision of gambling services in Portugal.

Authorised Operators

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

Licensing and Costs

Exploration of games of chance is reserved to the state, which 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 mention in the legislation of there being a limit to the number of concessionaires available. (Article 9, 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, Decree-Law No. 422/89).

Bingo can be conducted within casinos or within private game rooms (Article 3(4), 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 or as per the regulator’s website through a contest limited by prior qualification. 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; however, to the best of Vixio’s knowledge, no length of term is provided. 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), Decree-Law No. 422/89) 

The concession contract and its extension are published in the Diario da Republica, Portugal’s official gazette (Article 12, Decree-Law No. 422/89).

Costs

Article 11 of Decree-Law No. 422/89 states that procedural documents for a concessions contract will be approved by a member of the government responsible for the tourism area and the procedural documents must define: “The minimum financial and/or non-pecuniary compensation due as consideration for the concession of the operation of games of chance, as well as the method of payment thereof.” 

Taxation

Casino taxes are based on concession agreements with the government (Article 90, 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 gambling 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%.”

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 single 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%.”

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 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

To the best of Vixio’s knowledge, this is 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. 

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 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). 
  • Decree Law No. 282/2003: establishes that Santa Casa da Misericórdia de Lisboa’s (SCML) 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 (CNPD) Decision No. 494/2019 (unofficial english translation), 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 (unofficial english translation).

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, Lot 6
1050-124 Lisbon
Portugal
Tel: (+351) 211 140 200
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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 Lisbon
Portugal
Tel: (+351) 211 967 000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.uif.policiajudiciaria.pt

Data Protection Authority

Portuguese Data Protection Authority(Comissão Nacional de Protecção de Dados (CNPD))
Av. D. Carlos I, 134, 1st
1200-651 Lisbon
Portugal
Tel: (+351) 213 928 400
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.cnpd.pt

Advertising Regulator

Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Rua Ivone Silva, Lot 6
1050-124 Lisbon
Portugal
Tel: (+351) 211 140 200
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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-owned Santa 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 (Articles 10(1C) and 16(4), the Gambling Act).

Regulatory Authority

National Gambling Office (ONJN)

Authorised Operators

The list of authorised operators can be found here. 

Licensing and Costs

Licences are currently available. The legislation does not set a limit on the number of casino licences available.

A casino operator must hold both a licence to organise gambling and an authorisation to operate casino-style games, with a separate authorisation required for each casino premises (Article 1(2), Gambling Act).

Gambling operator licences can only be granted to locally established entities or entities within the EU, EEA or Swiss Confederation that have registered a permanent establishment for tax purposes in Romania (Article 1(2), Gambling Act). On October 6, 2023, an emergency ordinance came into effect, requiring gambling operators not based in Romania to either transfer their licence to a Romanian entity, establish a permanent presence in Romania, or apply for a new licence through a Romanian entity within six months of the regulation taking effect (Article III, Emergency Ordinance no. 82 of October 5, 2023).

Licences are valid for a period of ten years (Article 12(1), Gambling Act).

Licences are subject to an annual fee of €150,000 (Annex (1)(I)(E), Gambling Act). 

Casinos require a financial guarantee of €3m for each operator (Article 29(8)(b), Gambling Act).

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

The minimum required value of the subscribed and paid-up share capital is RON1m (€202,967) (Annex (2)(E), Gambling Act).

A licence will not be issued if the economic operator was convicted by a final judgement of a conviction for which rehabilitation did not take place (Article 15(1)(b)(i), Gambling Act).

Detailed licensing requirements can be found in Article 15 of the Gambling 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:

  • €70,000 per table within Bucharest.
  • €40,000 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 Title IV, Chapter VIII, Article 110(2.2) of the Tax Code, the tax rates for land-based casino gaming are: 

  • Tax is exempt on winnings up to RON66,750 (€13,548).
  • A tax of 40 percent shall be applied for the amount that exceeds RON66,750.

Player Credit

According to Article 130(6) of the Gambling Regulation, a gambling operator is prohibited from providing credit to a player’s payment of gambling account and cannot offer free entry to a gambling game unless under the authorised rules for granting bonuses to players.

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(1) and 12(3), Gambling Act).

According to Annex (1)(I)(F) of the Gambling Act, poker clubs are subject to an annual licence fee of €25,000. Additionally, according to Annex (1)(II)(F) of the Gambling Act, an annual authorisation fee for the operation of poker clubs is applicable. The value of the authorisation fee depends on the location of the venue:

 

Under Article 16(7) of the Gambling Act, the minimum number of tables operated by an organiser of a poker club is set at ten for locations in Bucharest and five for locations in the rest of Romania.

Romania: Regulatory Framework

Gambling

Emergency Ordinance No. 77/2009, regarding the organisation and exploitation of games of chance (hereinafter referred to as “the Gambling Act”). 

Emergency Ordinance no. 82 of October 5, 2023

Government’s Decision No. 111/2016, implementing the Government's Emergency Ordinance no. 77/2009 on the organisation and operation of gambling (hereinafter referred to as “the Gambling Regulation”).  

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

Anti-Money Laundering

Law No. 129/2019 on the prevention and combating of money laundering and terrorism financing (hereinafter referred to as “the AML law”).

Data Protection

Law No. 190/2018 on the implementation of the General Data Protection Regulations

EU Law 2016/679 - General Data Protection Regulation (GDPR)

Advertising

Emergency Ordinance No. 77/2009, regarding the organisation and exploitation of games of chance (hereinafter referred to as “the Gambling Act”). 

Government’s Decision No. 111/2016, implementing the Government's Emergency Ordinance no. 77/2009 on the organisation and operation of gambling (hereinafter referred to as “the Gambling Regulation”).  

Audiovisual Code

 

Romania: Relevant Contacts

Gambling Regulator

National Gambling Office of Romania
Victoriei Avenue No. 9 
3rd District, Bucharest
Post code: 030022
Tel: (+40) 031 225 6200 
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
 

Anti-Money Laundering Regulator 

National Office for the Prevention and Control of Money Laundering (ONPCSB).
Tudor Vladimirescu Boulevard No. 22
7th floor Green Gate building
Sector 5, Bucharest
Tel: (+40) 021 315 5207
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Data Protection Authority

National Supervisory Authority for Personal Data Processing
Gheorghe Magheru Boulevard No. 28-30 
1st District, Bucharest
Post code: 010336
Tel: (+40) 031 805 9211
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Advertising Authorities

National Audiovisual Council of Romania
Libertatii boulevard No. 14,
Sector 5, Bucharest
Post code: 050706
Tel: (+40) 021 305 5350
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Romanian Advertising Council
Buzesti Street No. 61,
Block A6, Floor 8, Apartment 55
Sector 1, Bucharest
Tel: (+40) 021 312 2583
Email: Via contact form on website.

Romania: Sector-By-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

Casinos

Regulated. Local licensing (including for cardrooms).

Gaming Machines

Regulated. Local licensing.

Betting 

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

Racing 

Regulated. Local licensing.

Lottery Games

Regulated. State monopoly.

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 Regulation on the types of games of chance (Catalogue of the types of games of chance), special games of chance organised in casinos include:

 
  • Blackjack.
  • Roulette (American, French).
  • 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.
  • "Serbian-Russian Roulette" (Сербско-Руская Рулетка).

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, 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 special games of chance 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.

 

To the best of Vixio's knowledge, the imposed limit of ten casinos has not yet been reached; however, there has also not been any indication from the gambling regulator when or if a new public invitation will take place.

 

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 a renewal no later than six months 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 the Serbian dinar (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. 

 

According to Article 39(8) of the Law on Games of Chance, an applicant for a casino licence must obtain from the competent state body confirmation that they have not been sentenced to a fine (if a legal entity) or imprisonment (natural person) for a criminal offence in the Republic of Serbia or a foreign country. If for valid reasons such confirmation is not possible, the person may make a declaration under oath that they have not been convicted of a criminal offence and are not a member of a criminal group (Article 39(9) of the Law on Games of Chance).

 

Licensing Costs

 

According to Article 39 of the Law on Games of Chance, the licence fee offered during the public invitation 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 (Special Games of Chance in Casinos) 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 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 but for classic games of chance (lotteries, keno, bingo) income tax needs to be paid on winnings of more than 100,000 Serbian dinars.

Player Credit

Not specified in legislation.

 

Cardrooms 

Poker is a special game of chance that can be organised in casinos (Article 4(1), Regulation on the types of games of chance (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: Regulatory Framework

Gambling

A complete list of gambling-related regulations is available on the Games of Chance Administration’s website.

 

Anti-Money Laundering (AML)

The rulebook on the methodology for complying with the anti-money laundering/counter-terrorism financing (AML/CTF) law is available on the Administration for the Prevention of Money Laundering’s website.

 

Data Protection

A list of related bylaws is available on the Commissioner for Information of Public Importance and Personal Data Protection’s website.

 

Advertising

Serbia: Relevant Contacts

Gambling Regulator

Games of Chance Administration

Omladinskih brigada 1

11070 Novi Beograd

Tel: (+381) 11 311 7639

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Website: https://uis.gov.rs/rs

 

AML Regulator

Administration for the Prevention of Money Laundering

24 Resavska

11000 Belgrade

Tel: (+381) 11 7359070

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Website: http://www.apml.gov.rs/english


Data Protection Authority

Commissioner for Information of Public Importance and Personal Data Protection

15 Bulevar kralja Aleksandra str.

11120 Belgrade

Tel: (+381) 11 3408 900

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Website: https://www.poverenik.rs/en/home.html

 

Advertising Regulator

Regulatory Authority for Electronic Media

5 Trg Nikole Pašića

11103 Belgrade

Tel: (+381) 11 202 8700

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Website: http://www.rem.rs/sr

 

Games of Chance Administration

Omladinskih brigada 1

11070 Novi Beograd

Tel: (+381) 11 311 7639

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Website: https://uis.gov.rs/rs

Slovakia: Casino Regulations

Status

Regulated. Local licensing.

Games Permitted

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

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

(Section 4(2), Gambling Law)

Regulatory Authority

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

Authorised Operators

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

Licensing and Costs

Applications are currently being accepted. To the best of VIXIO’s knowledge, the Gambling Law does not make reference to a limit on the number of licences.

Licensing

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

A licence is granted for a maximum of five years (Section 39(5)(h), Gambling Law).

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

Costs

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

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

Taxation

The taxation rates for each type of casino game are as follows:

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

Taxation of Players’ Winnings

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

Player Credit

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


Cardrooms

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

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

To the best of VIXIO’s knowledge, the Gambling Law does not make reference to a limit on the number of licences. Licences are awarded for an indefinite time period (Section 37(2) of the Gambling Law).

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

Slovakia: Regulatory Framework

Gambling 

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


Anti-Money Laundering (AML)

 

Data Protection

 

Advertising 

 

Slovakia: Relevant Contacts

Gambling Regulator

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier (URHH))
Križkova 949/9
811 04 Bratislava
Slovak Republic
Tel: (+421) 2482 11823
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.urhh.sk 

AML Regulator

Financial Intelligence Unit (Finančná spravodajská jednotka (FSJ)), which falls under the Ministry of Interior
Pribinova 2
812 72 Bratislava
Slovak Republic
Tel: 025094 1111
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.minv.sk/?financna-policia

Data Protection Authority

Office for Personal Data Protection of the Slovak Republic (Úrad na ochranu osobných údajov Slovenskej republiky (UOOU))
Hraničná 12
820 07 Bratislava 27
Slovak Republic
Tel: (+421) 2 32313 214, (+421) 2 32313 249
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.dataprotection.gov.sk


Advertising Regulator

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier (URHH))
Križkova 949/9
811 04 Bratislava
Slovak Republic
Tel: +421 2482 11823
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.urhh.sk 

Advertising Standards Council (Rada pre reklamu (RPR))
Šustekova 51
851 04 Bratislava
Slovak Republic 
Tel: (+421) 2 59324 249
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Website: www.rpr.sk

Slovakia: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing for online casino games, betting and racing. State-owned TIPOS holds a monopoly over numerical lotteries.

Casinos

Regulated. Local licensing. 

Gaming Machines

Regulated. Local licensing. 

Betting

Regulated. Local licensing. 

Racing 

Regulated. Local licensing. 

Lottery Games

Regulated. State-owned TIPOS holds a monopoly over numerical lotteries. General or individual licences are available for other types of lotteries.

Supplier Licensing 

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

Status

Regulated. Local licensing of special games of chance in casinos.

Games Permitted
  • Article 53 of the Gaming Act defines special games of chance as: “games played by players against a casino or against each other on special gaming tables with balls, dice, cards, boards or slot machines, as well as bets and other similar games.”
  • According to Article 53 of the Gaming Act, special games of chance permitted in casinos include:
  • Games that players play against each other (Chemin de Fer, Poker)
  • Ball games (French Roulette, American Roulette, Boulle)
  • Card games played against the casino (Blackjack, Punto Banco, Mini Punto, Caribbean Poker, 30/40, Red Dog)
  • Dice games (Craps, Tai Sai)
  • Board games (Bingo, Keno, Big Wheel, Toto)
  • Slot machine games
  • Betting

Regulatory Authority

Financial Administration

Authorised Operators

A list of authorised land-based casino licence holders is available on the website of Slovenia's state administration.

Licensing and Costs

General licensing information:

  • According to Article 55 of the Gaming Act, a licence to organise special games of chance in casinos is granted to a joint stock company registered in the Republic of Slovenia.
  • Article 3 of the Gaming Act restricts the maximum number of licences to organise special games of chance in casinos to 15.
  • For each licence, the minimum share capital of the applicant should be €416,000. Further share capital of €416,000 is required for each additional licence (Article 58, Gaming Act).
  • Article 59 of the Gaming Act mandates the applicant to maintain minimum security reserves amounting to 50 percent of the value of the share capital referred to in Article 58 of the Gaming Act.
  • The licence is valid for a maximum period of ten years, and it can be extended several times, each time for a period of five years with the request for extension being made six months prior to the expiry of the current licence (Article 65, Gaming Act).

Licensing costs:

  • According to Article 75 of the Gaming Act, organisers of special games of chance in casinos are mandated to pay a monthly licence fee.
  • The basis for calculating the monthly licence fee for organising games where players play against each other (Chemin de Fer and poker) is the revenue generated from such games, and the basis for all other special games of chance, specified in Article 53 of the Gaming Act, is the value of the payments received by the operator from a particular game less the winnings paid out for that game (Article 75, Gaming Act).
  • As specified in Article 75 of the Gaming Act, the monthly licence fee for special games of chance depends on the basis, and is as follows:
  • 5 percent of the monthly base up to €105,000.
  • €5,250 plus 10 percent of the monthly base between €105,000 and €230,000.
  • €17,750 plus 15 percent of the monthly base between €230,000 and €420,000
  • €46,250 plus 20 percent of the monthly base above €420,000.

Detailed information regarding the licensing of special games of chance is available in Chapter 3 of the Gaming Act and in the Regulations on licences to work in the activity of organising special games of chance.

Taxation
  • According to Articles 5, 6 and 7 of the Gaming Tax Act, the monthly tax paid for organising special games of chance in casinos is 18 percent of the value of the payments received by the operator for participation in the special game of chance, reduced by the value of the winnings paid out.
  • According to Articles 5, 6 and 7 of the Gaming Tax Act, the monthly tax paid for organising special games in which players play against each other (such as Chemin de Fer and poker) is 18 percent of the revenue generated from organising those games.

Detailed information regarding gambling taxation is available on the Financial Administration’s website.

Taxation of Players’ Winnings

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

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

Cardrooms 

  • Poker is not separately regulated in Slovenia. It is regulated as a special game of chance that can be played in casinos (Article 53, Gaming Act).
  • The basis for calculating the monthly licence fee for organising games where players play against each other (such as Chemin de Fer and poker) is the revenue generated from such games (Article 75, Gaming Act).
  • As specified in Article 75 of the Gaming Act, the monthly licence fee for special games of chance depends on the basis, and is as follows:
  • 5 percent of the monthly base up to €105,000.
  • €5,250 plus 10 percent of the monthly base between €105,000 and €230,000.
  • €17,750 plus 15 percent of the monthly base between €230,000 and €420,000
  • €46,250 plus 20 percent of the monthly base above €420,000.

Online poker is also regulated. Please see the Online Gambling section of this report for more information.

Slovenia: Regulatory Framework

Gambling

A list of gambling-related laws, rules and regulations is available on the Financial Administration’s website.

Anti-Money Laundering

A list of anti-money laundering related legislation in Slovenia is available on the website of the Office for the Prevention of Money Laundering.

Data Protection

Advertising

Slovenia: Relevant Contacts

Gambling Regulator

Financial Administration of the Republic of Slovenia
Šmartinska 55
1000 Ljubljana
Tel: (+386) 01 478 3800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.fu.gov.si/nadzor/podrocja/nadzor_iger_na_sreco/#c411

Anti-Money Laundering Regulator

Office for the Prevention of Money Laundering
Cankarjeva cesta 5
1000 Ljubljana
Tel: (+386) 01 200 1800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.gov.si/drzavni-organi/organi-v-sestavi/urad-za-preprecevanje-pranja-denarja/


Data Protection Authority

Information Commissioner
Dunajska cesta 22
1000 Ljubljana
Tel: (+386) 01 230 9730
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.ip-rs.si/


Advertising Regulator

Slovenian Advertising Chamber (SOZ) (Self-regulatory body)
Letališka cesta 35
1000 Ljubljana
Tel: (+386) 01 439 6050
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.soz.si/

Spain: Casino Regulations

Regulatory Overview of Casinos

Status

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

 

Extremadura adopted Law 7/2018, which creates tax and regulatory incentives for the development of large-scale “leisure facilities” with casinos. The law was published in the official bulletin of Extremadura and entered into force on August 28, 2018. In December 2020, Cora Alpha was awarded the rights to build its proposed project, Elysium City. Cora Alpha has six months to present the remaining required documents for the project to Extremadura’s government. On December 30, 2022, the Castilblanco Elysium Corporation received final approval for the Elysium City project. 

 

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

 

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

Games Permitted

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

 

The games authorised in the autonomous communities are as follows:

Autonomous Community

Authorised Games

Andalusia

Decree 280/2009 establishes the gaming catalogue for Andalusia.

Aragon

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

Asturias

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

Basque Country

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

Balearic Islands

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

Canary Islands

The gaming catalogue for the Canary Islands is established by 

Decree 57/1986, modified by Decree 42/2009, which lists the games that can be operated within casinos.

Cantabria

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

Castilla-La Mancha

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

Castilla y Leon

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

Catalonia

Decree 386/2000 establishes Catalonia’s gaming catalogue.

Extremadura

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

Galicia

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

La Rioja

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

Murcia

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

Madrid

Decree 32/2004 establishes Madrid’s gaming catalogue.

Valencia Community

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

 

Regulatory Authority

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

Authorised Operators

The Dirección General de Ordenación del Juego (DGOJ) reported in 2021 that 47 casinos were in operation in the country, distributed among 17 regions. 

 

A list of licensed operators can also be found here.

 

Some of the venues in operation are:

Autonomous Community

Venue/Operator

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

Aragon
  • Casino de Zaragoza (Comar Group)

Asturias
  • Casino de Asturias (Grupo Díaz Carbajosa)

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

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

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

Cantabria
  • Gran Casino del Sardinero (Comar Group)

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

Castilla y Leon
  • Casino Roxy
  • Casino del Tormes (Comar Group)
  • Casino Conde Luna (Comar Group)

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

Extremadura
  • Gran Casino Extremadura (Orenes Group)

Galicia
  • Casino del Atlántico (Comar Group)
  • Casino de la Toja (Cirsa Group)

La Rioja
  • Electra Rioja Gran Casino (Orenes Group)

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

Murcia
  • Gran Casino de Murcia (Orenes Group)

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

City of Ceuta
  • Gran Casino de Ceuta (Luckia/Egasa)

City of Melilla
  • Gran Casino de Melilla (Comar Group)

 

Licensing and Costs

Casino licensing in Spain does not follow a single licensing procedure. The licensing requirements for casinos in Spain are also established by the autonomous communities. At the time of writing, VIXIO was unable to verify licensing and cost information for each region.

Taxation

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

The casino tax regime is applicable as follows:

Autonomous Community

Casino Tax Regime

Andalusia

Law Decree 1/2009, which establishes the taxation regime for gambling operations within the autonomous community of Andalusia, was modified by Article 25(b), Law 6/2014, which came into force on January 1, 2015.

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

Gross Gaming Revenue

Tax

Between €0 and €2,000,000

15 percent

Between €2,000,000.01 and €3,500,000

35 percent

Between €3,500,000,01 and €5,000,000

48 percent

More than €5,000,000.1

58 percent

Aragon

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

Gross Gaming Revenue

Tax

Between €0 and €2,000,000

18 percent

Between €2,000,000.01 and €3,000,000

30 percent

Between €3,000,000.01 and €5,000,000

40 percent

More than €5,000,000

50 percent

Asturias

Casino operations in the Asturias region are subject to two different tax regimes based on gross gaming revenues, subject to a reduction when the number of people employed is maintained at the same level as in the previous year, according to Article 40(2) of Legislative Decree 2/2014. The applicable tax rates are:

Gross Gaming Revenue

Tax

Up to €2,000,000

22 percent

Between €2,000,000.01 and €4,000,000

38 percent

Between €4,000,000.01 and €6,000,000

49 percent

More than €6,000,000

60 percent

Casinos that maintain the same number of employees during a full year at least equal to the average workforce of the first year of activity may benefit from the following reduced rates (Article 40(3), Decree 2/2014):

Gross Gaming Revenue

Tax

Up to €2,000,000

15 percent

Between €2,000,000.01 and €4,000,000

25 percent

Between €4,000,000.01 and €6,000,000

35 percent

More than €6,000,000

45 percent

Balearic Islands

The tax regime for the operation of casinos in the Balearic Islands is contained in Article 66 of Legislative Decree 1/2014. The tax rate is based on gross gaming revenues, which is considered to be gross collections less paid prizes. The applicable tax rates are:

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.1 and €4,000,000

39 percent

Between €4.000,000.1 and €6,500,000

49 percent

More than €6,500,000

59.5 percent

Basque Country

The tax regime applicable to casino operations in the Basque Country is contained in Article 9, Norma Foral 3/2005. The tax regime is based on gross gaming revenues as follows:

Gross Gaming Revenue

Tax

Up to €3,000,000

20 percent

Between €3,000,000 and €10,000,000

33 percent

More than €10,000,000

40 percent

Canary Islands

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

Gross Gaming Revenue

Tax

Up to €1,322,226.63

20 percent

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

35 percent

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

45 percent

More than €4,363,347.89

55 percent

Cantabria

The tax regime applicable to casino operations in the Cantabria region was amended under Article 11, Section 2.1(c), Law 10/2013. The applicable rates are as follows:

Gross Gaming Revenue

Tax

Between €0 and €1,450,000

20 percent

Between €1,450,000.01 and €2,300,000

38 percent

Between €2,300,000.01 and €4,500,000

49 percent

More than €4,500,000

60 percent

Castilla y Leon

The tax regime applicable to casino operations in the Castilla y Leon region is contained in the region’s casino tax regulations. The tax regime is based on gross gaming revenues:

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.01 and €3,000,000

35 percent

Between €3,000,000.01 and €5,000,000

45 percent

More than €5,000,000.01

55 percent

Castilla-La Mancha

The tax regime applicable to casinos in Castilla-La Mancha is established by Chapter II, Page 4, Law 8/2013. This regime is based on gross gaming revenues (GGR). The general applicable rate for casinos is 15 percent of GGR.

Catalonia

Casino operations are taxed based on gross revenues collected on a yearly basis as follows under Catalonia’s tax regime:

Gross Gaming Revenue

Tax

Between €0 and €1,200,000

20 percent

Between €1,200,000,01 and €2,200,000

35 percent

Between €2,200,000,01 and €4,500,000

45 percent

More than €4,500,000

55 percent

Extremadura

The tax regime for the operation of casinos in this region was established by Law 19/2010, which was reformed by Article 55, Section 1(d) of Decree 1/2018. The applicable tax rates for casino operations are:

Gross Gaming Revenue

Tax

Up to €2,000,000

15 percent

Between €2,000,000.01 and €4,000,000

30 percent

Between €4,000,000.01 and €6,000,000

40 percent

More than €6,000,000

50 percent

Galicia

The tax regime applicable to casino operations in the Galicia region is contained in Article 20(2) of Law 12/2011. The applicable tax is based on gross gaming revenues as follows:

Gross Gaming Revenue

Tax

Up to €1,677,207

22 percent

Between €1,677,207.01 and €2,775,016

38 percent

Between €2,775,016.01 and €5,534,788

49 percent

More than €5,534,788

60 percent

La Rioja

Casinos operating in the La Rioja region are subject to the tax regime established by Article 64(1)(b) of Law 10/2017. This regime is based on gross gaming revenues. The general applicable rates are:

Gross Gaming Revenue

Tax

Up to €1,350,000

10 percent

Between €1,350,000.01 and €2,000,000

15 percent

More than €2,000,000

20 percent

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

Madrid

Casinos operating in Madrid are subject to the tax regime established by Law 4/2014, which modifies Section 6, Law Decree 16/1977. This regime is based on gross gaming revenues and can be found on Madrid’s regulatory website. The general applicable rates are:

Gross Gaming Revenue

Tax

Up to €2,000,000

22 percent

Between €2,000,000 to €8,000,000

30 percent

Between €8,000,000 to €15,000,000

35 percent

More than €15,000,000

40 percent

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

Murcia

The tax regime for casino operations is established in Article 10(1)(a)(3) of Legislative Decree 1/2010. The applicable rates are:

Gross Gaming Revenue

Tax

Up to €1,606,800

25 percent

Between €1,606,801 and €2,570,880

42 percent

More than €2,570,881

55 percent

Casinos that maintain the same number of employees may benefit from a discounted tax rate (Seventh Additional Provision, Legislative Decree 1/2010):

Gross Gaming Revenue

Tax

Up to €2,000,000

18 percent

Between €2,000,000.01 and €4,000,000

38 percent

More than €4,000,000

52 percent

Valencia Community

The tax regime applicable to casino operations in the Valencia region is established by Article 95, Law 1/2020. The applicable rates are:

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.01 and €4,000,000

30 percent

Between €4,000,000.01 and €6,000,000

40 percent

More than €6,000,000

50 percent

 

Taxation of Players’ Winnings

Gambling legislation does not establish a taxation regime for players' winnings. However, players are required to pay income tax on gambling winnings as part of their annual income tax declaration. Specifically, Spanish tax law requires gambling winnings over €300 to be declared as part of the annual income tax (Title VII, Chapter I, Article 75(3)(f), Tax Legislation Code).

Player Credit

Spanish legislation has not imposed a prohibition on the offering of credit to players. However, in some cases the autonomous communities have imposed certain restrictions on these practices through their own regulatory regimes for the operation of casinos. At the time of writing, VIXIO was unable to verify player credit information for each region.
Spain: Contacts

National Gambling Regulator

Directorate General for the Regulation of Gambling (DGOJ)
C/Atocha, 3 Madrid, Spain
Telephone: +34 91 425 0811

AML Regulator

Commission for the Prevention of Money Laundering and Monetary Offences (SEPBLAC)  

Calle Alcalá, 48
28014 Madrid, Spain

Telephone: +34 91 338 8808

Data Protection Authority

Spanish Data Protection Authority (AEPD)

C/Jorge Juan, 6
28001 Madrid, Spain

Telephone: +34 901 100 099/ +34 900 293 621

Autonomous Community Gambling Regulators 

Autonomous Community 

Address

Telephone

Andalusia

C/Virgen de Begoña. 3, 5ª planta. 41011 SEVILLA

+34 954 276 038

Aragon

Edificio Pignatelli. Pº María Agustín

+34 976 714 111

Asturias

C/Antonio Suárez Gutiérrez 2, planta plaza (33005) Oviedo

+34 985 279 100

Basque Country

At the time of writing, VIXIO was unable to verify the contact information.

At the time of writing, VIXIO was unable to verify the contact information.

Balearic Islands

Plaça de Son Castelló, 1 (Polígon de Son Castelló) - 07009 Palma

+34 971 178 900

Canary Islands

C/ Tomás Miller, 38

35071, Las Palmas de Gran Canaria

+34 922 470 012

Cantabria

C/ Peña Herbosa nº 29 1ª Planta - Santander

+34 942 395 563

Castilla-La Mancha

Cuesta de Carlos V, 5 1º - 45071 Toledo

+34 925 248 851

Castilla y Leon

Pza. de Castilla y León,1. C.P.: 47008 Valladolid

+34 983 327 850

Catalonia

Enric Granados, 33 - 08007 Barcelona

+34 93 554 7440


 

Extremadura

Calle Reyes Huertas, 1 – 1º izq, 06800 Mérida

+34 924 009 330

Galicia

San Caetano, s/n

+34 981 545 400

La Rioja

Piqueras, 98 - 26071 - Logroño - La Rioja

+34 941 291 100

Murcia

Avda. Gran Vía Escultor Salzillo, 32. 30005 Murcia


 

+34 968 362 000

Madrid

At the time of writing, VIXIO was unable to verify the contact information.

+34 915 804 260

Valencia Community

At the time of writing, VIXIO was unable to verify the contact information.

At the time of writing, VIXIO was unable to verify the contact information.
Spain: Regulatory Framework

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

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

State and Autonomous Communities Competences

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

Gambling 

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

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

Autonomous Community

Main Gambling Law

Andalusia

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

Aragon

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

Asturias

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

Basque Country

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

Balearic Islands

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

Cantabria

Law 15/2006, Cantabria’s Gaming Law

Canary Islands

Law 8/2010 of Gambling and Betting.

Castilla-La Mancha

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

Castilla y Leon

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

Catalonia

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

Extremadura

Law 6/1998, Extremadura’s Gambling Law.

Galicia

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

La Rioja

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

Madrid

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

Murcia

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

Navarra

Law 16/2006,Gambling Law.

Valencia Community

Law 1/2020, Valencia Community Gambling Law.

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

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

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

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

Anti-money laundering

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

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

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

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

Data protection

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

Advertising 

Royal Decree 958/2020 is Spain’s primary law governing commercial communications of gambling activities. The royal decree officially entered into force on November 5, 2020, but several provisions took effect at later dates. Specifically, the royal decree’s prohibition of promotions intended to attract new customers, the prohibition of commercial communications from gambling operators in information society, commercial communications via email, restrictions of audiovisual and social network communications relating to gambling, and restrictions on commercial communications issued by betting forecasters took effect on May 1, 2021 (Third final provision, Royal Decree 958/2020).

Spain: Sector–by–Sector Analysis

Sector

Status

Online Gambling

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

 

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

 

To date, only the autonomous community of Madrid has licensed online casino games, online poker games and online gaming machines.

 

Online betting on racing is licensed at the national level by the Dirección General de Ordenación del Juego (DGOJ). Additionally, autonomous communities have jurisdiction to offer this activity within their regions. 

 

To date, the autonomous communities of Andalusia, Castilla La Mancha, Castilla y Leon, Madrid, Murcia, Navarra, Basque Country, La Rioja and Valencia have regulated online sports betting.                                

Casinos

Regulated. Local licensing. Casinos are permitted in most regions of Spain and are regulated by regional authorities. The operation of land-based casinos requires a licence from local gambling authorities.

 

The Dirección General de Ordenación del Juego (DGOJ) reported in 2021 that 47 casinos were in operation in the country, distributed among 17 regions.

 

Online casino games can be licensed by federal authorities under the scope of Law 13/2011. Additionally, autonomous communities have jurisdiction to regulate the operation of online casino services within their region. To date, only the autonomous community of Madrid has licensed online casino games. 

Cardrooms

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

Gaming Machines

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

(Sports) Betting

Regulated. Local licensing. Land-based sports wagering is regulated in some regions of the country, although its popularity has increased in recent times. Online sports-betting services are licensed at the national level by the Dirección General de Ordenación del Juego (DGOJ). Additionally, autonomous communities have jurisdiction to offer online betting within their regions. As of 2017, all of the autonomous regions have authorised sports betting. 

Supplier Licensing 

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

Racing 

Regulated. Local licensing. Licences for the offering of betting on the results of horseracing events are available through local authorities. Under the scope of Law 13/2011, online gambling operators are also allowed to take bets on the results of horseracing events.  

Fantasy Sports

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

Lottery Games

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

Status

Regulated. Svenska Spel’s state monopoly for casino games in land-based casinos and local licensing for casino games in amusement parks, hotels, restaurants and similar facilities, and in ships in international traffic.

  • According to Chapter 5, Section 1 of the Gambling Act, a state gambling licence to organise casino games in land-based casinos, is granted to a directly or indirectly wholly-owned state limited liability company.
  • According to Chapter 9, Section 2 of the Gambling Act, a land-based commercial gambling licence is granted to private operators to organise casinos games in conjunction with public entertainment events within an amusement park or similar facility, and in hotel and restaurant operations, if the business has a permit to serve alcohol under the Alcohol Act (2010:1622).
  • Chapter 10, Section 1 of the Gambling Act provides for a licence to organise casino games, that do not take place online or at a casino, on vessels in international traffic.

Games Permitted

Casino games under a state gambling licence

  • American and French Roulette.
  • Royal March 21.
  • Perfect Pair.
  • Super Sevens.
  • 21+3.
  • Poker games including games in tournament form.
  • Cosmopol Dice.
  • Craps.
  • European Seven Eleven.
  • Rocket 7.
  • Sic Bo.
  • Card games where the player plays against the bank.

Casino games under a land-based commercial gambling licence

  • Chapter 7, Section 2 of the Gambling Ordinance permits roulette, card games, dice games, additional games where the player plays against the licensee and blackjack as casino games that can be organised under a land-based commercial gambling licence.

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

  • Chapter 8, Section 2 of the Gambling Ordinance permits roulette, card games, dice games, additional games where the player plays against the licensee and blackjack as casino games that can be organised under a licence to organise gambling on vessels in international traffic. 

Regulatory Authority

Swedish Gambling Authority (Spelinspektionen - SGA)

Authorised Operators

Licensing and Costs

Casino games under a state gambling licence

General Licensing Information

Licensing Costs

Additional information on organising gambling at casinos is available in the Swedish Gambling Authority’s Regulations and general advice on gambling at casinos and slot machine games (LIFS 2018:9).

Casino games under a land-based commercial gambling licence

General Licensing Information

  • A public entertainment event within an amusement park or similar facility.
  • Hotel and restaurant operations if the business has a licence to serve alcohol or if the gambling can presumably be provided without inconvenience with the operations.
  • The land-based commercial gambling licence is valid for a specified period of time, up to five years (Chapter 4, Section 8, Gambling Act). Chapter 4, Section 8 of the Gambling Act also specifies that if the application for licence renewal has been submitted four months before the current licence expires, the licence shall be valid until the Swedish Gambling Authority has decided on the result of the renewal application.

Licensing Costs

Additional information regarding organising casino games under a land-based commercial gambling licence is available in Chapter 7 of the Gambling Ordinance.

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

Taxation

According to Sections 7, 8 and 9 of the Gambling Tax Law, the monthly tax paid by a casino operator amounts to 18 percent of the difference between total receipts and winnings paid out (gross gaming revenue).

Taxation of Players’ Winnings

Player Credit

Chapter 14, Section 8 of the Gambling Act prohibits a licensee or a gambling operator from offering or giving credit to players for stakes in gambling.

Cardrooms

  • At least eight and at most 48 players participate in the tournament.
  • There is no other game covered by this law on the playing site.
  • No technical equipment is used by the players in connection with the game.
  • Only persons over the age of 18 stay at the game site.
  • Good order prevails at the game site.
  • Licensees or officials do not participate in the game.
Sweden: Regulatory Framework

Gambling


A list of all gambling-related regulations and guidelines is available on the Swedish Gambling Authority’s website.


Anti-Money Laundering


Additional guidelines and related documents on money laundering and terrorist financing are available on the Swedish Gambling Authority’s website.

 

Data Protection

 

Advertising

Sweden: Relevant Contacts

Gambling Regulator

Swedish Gambling Authority (Spelinspektionen)
PO Box 199
645 23 Strängnäs
Tel: (+46) (0) 152 650 100
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.spelinspektionen.se/

 

AML Authority

Swedish Financial Supervisory Authority (Finansinspektionen)
PO Box 7821, 103 97
Stockholm, Sweden
Tel: (+46) (0)8 408 980 00
Email: finansinspektionen@fi.s
Website: https://www.fi.se/en/

Financial Police (Finanspolisen) (within the Swedish Police)
Tel: (+46) (0) 105 636 800
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://polisen.se/om-polisen/polisens-arbete/finanspolisen/

 

Data Protection Authority

Swedish Authority for Privacy Protection (Integritetsskyddsmyndigheten)
PO Box 8114, 104 20
Stockholm, Sweden
Tel: (+46) (0)8 657 61 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.imy.se/

 

Advertising Regulator

Consumer Agency
PO Box 48, 651 02 Karlstad
Tel: (+46) (0)771 42 33 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.konsumentverket.se/

The Swedish Gambling Authority and the Consumer Agency jointly work on the supervision of gambling advertising in Sweden.

Switzerland: Casino Regulations

Status

Regulated. Federal licensing.

Games Permitted

The following games are permitted:

  • Table games
  • Automated gambling
  • Jackpots
  • Games of boules
  • Roulette
  • Wheel of Fortune or Big Wheel
  • Blackjack
  • Punto Banco
  • Baccarat or Chemin de Fer
  • Poker
  • Casino Stud Poker
  • Sic Bo
  • Craps 

(Article 4, Casino Ordinance.)

Regulatory Authority

The Swiss Federal Gaming Board (Eidgenössische Spielbankenkommission (ESBK)) is the government agency that has regulatory oversight over casinos and has a general mandate to enforce Switzerland’s gaming laws.

Legislation on casino gambling falls under the jurisdiction of the confederation (federal level).

Authorised Operators

As per the ESBK’s website, Switzerland has allocated 21 casino licences, eight of which are Class A licences. The remaining 13 are Class B licences.

A full list of land gambling houses (casinos) is available on the ESBK’s website. 

Note that in May 2022, a tender for two casino licences in two new regions Lausanne and Winterhur was launched taking the total number of licences to 23. According to the Swiss Federal Council’s announcement from back in April 2022, the new Class A licences will be granted subject to the applicant securing gross gaming revenue of CHF30m per year, bringing the number of Class A licences to 10. The concessions will be awarded in Autumn 2023 and cannot be contested.  

Licensing and Costs

Licensing

The Swiss Federal Council determines the number of casino licences granted (Article 5(3), Gambling Act).

The Swiss Federal Council grants two types of casino licences: 

  • Class A licence, which is not subject to any limits and allows its holder to use the term “Grand Casino”. 
  • Class B licence, which may be subject to limits on the number and type of games offered, and the amount of stakes and winnings, and specific conditions for jackpot systems. 

(Article 6, Gambling Act)

The canton and municipality must also approve the location of the casino, in addition to the applicant setting out the economic benefit of the casino in the given location (Article 8, Gambling Act).

An application for a casino licence must be submitted to the ESBK, which undertakes a vetting procedure and forwards it on to the Swiss Federal Council, which ultimately decides whether to grant a licence (Articles 10 and 11, Gambling Act).

The licence is valid for a period of 20 years, unless special circumstances justify a reduction or extension (Article 12(1), Gambling Act). The licence may also be extended or renewed (Article 12(2), Gambling Act).

Currently, there are 21 casino licences in Switzerland; eight Class A and 13 Class B. In May 2022, a tender for two casino licences in two new regions Lausanne and Winterhur was launched taking the total number of licences to 23. According to the Swiss Federal Council’s announcement from back in April 2022, the new Class A licences will be granted subject to the applicant being able to secure gross gaming revenue of CHF30m per year, bringing the number of Class A licences to 10. The concessions will be awarded in Autumn 2023 and cannot be contested.  

 

Costs

The costs ultimately depend on the time and effort applied by the regulator to assess the application. The fee for processing an application may be between CHF100 and CHF350 per hour (Article 102, Gambling Ordinance). 

Taxation

A progressive tax rate of between 40 and 80 percent on gross gaming revenues (GGR) must be established for casinos (Article 120(2)(a), Gambling Act).

A basic tax rate of 40 percent is applied on GGR of up to CHF10m (Article 114(1), Gambling Ordinance). From this value, the marginal tax rate increases by 0.5 percent for each additional CHF1m, up to a maximum tax rate of 80 percent (Article 114(2), Gambling Ordinance).

The tax rate can be reduced by up to half the amount during the first four years of operation (Article 120(3), Gambling Act).

 

Concessions for Class B licence holders

The tax rate can be reduced for Class B casinos in certain circumstances:

  • If profits are invested in projects of general interest, in particular to support cultural activities, or projects of public utility, then the tax rate may be reduced by up to a quarter (Article 121(1), Gambling Act).
  • If the casino is located in a region highly dependent on tourism, the tax rate may be reduced by up to a third (Article 121(2), Gambling Act).
  • If these two circumstances combine, then the tax rate may be reduced by a half (Article 121(3), Gambling Act).

However, for any such tax reduction to apply, the canton where the casino is based must also apply the same tax rate as that imposed by the Swiss Federal Council (Article 122(1), Gambling Act). The tax reduction must also correspond with that of the canton, but must not be more than 40 percent of the total tax due to the confederation (Article 122(2), Gambling Act). 

In addition to the gambling tax, there is the federal Swiss corporate (flat) tax rate of 8.5 percent, as well as the cantonal and municipal rates (Overview of Corporate Taxation (April 2022 edition), p.2). More information is available on the Swiss Federal Tax Administration’s website. 

Taxation of Players’ Winnings

Taxation of player winnings is regulated by the Gambling Act and the Withholding Tax Act. 

As explained on the Swiss Federal Tax Administration’s website, winnings from casinos are tax free.

Player Credit

Loan grants and advances to players are prohibited (Article 75(1)), Gambling Act).


Cardrooms 

Poker tournaments with small wagers and limited potential financial gains can be authorised outside casinos (Articles 32, Gambling Act). For further detail on licensing conditions for small-scale games, see Chapter 4 of the Gambling Act.

Switzerland: Regulatory Framework

Switzerland is separated into 26 cantons, with gambling laws and regulations separated into federal and cantonal laws. The federal laws apply throughout the country. The cantonal laws apply to local land-based gambling activities. 

The Swiss Gambling Supervisory Authority (Interkantonale Geldspielaufsicht (GESPA)) hosts an official website of consolidated laws and regulations.

Note that this section refers to laws applicable on a federal level.

Gambling

Anti-Money Laundering


Data Protection


Advertising

Switzerland: Relevant Contacts

Gambling Regulator

Swiss Gambling Supervisory Authority (Interkantonale Geldspielaufsicht (GESPA))
Erlachstrasse 12, 3012 Bern
Tel: (+41) 031 313 13 03
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.gespa.ch/en

Swiss Federal Gaming Board (Eidgenössische Spielbankenkommission (ESBK))
Eigerplatz 1, 3003 Bern
Tel: (+41) 058 463 12 04
Queries can be submitted via a contact form available on ESBK’s website.
Website: https://www.esbk.admin.ch/esbk/de/home.html


AML Regulator

Federal Office of Police
Money Laundering Reporting Office (Bundesamt für Polizei Meldestelle für Geldwäscherei (MROS))
Guidanplatz 1A, 3003 Bern
Tel: (+41) 058 463 40 40
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.fedpol.admin.ch/fedpol/en/home/kriminalitaet/geldwaescherei.html
 

Data Protection Authority

Federal Data Protection and Information Commissioner (Eidgenössischer Datenschutz- und Öffentlichkeitsbeauftragter (EDÖB))
Feldeggweg 1, 3003 Bern
Tel: (+41) 058 462 43 95
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.edoeb.admin.ch/edoeb/en/home.html

 

Advertising Regulator

Federal Office of Communications (Bundesamt für Kommunikation (BAKOM))
Zukunftstrasse 44, 2503 Biel/Bienne
Tel: (+41) 058 460 55 11
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.bakom.admin.ch/bakom/en/homepage.html

Independent Complaints Body for Radio and Television (Unabhängige Beschwerdeinstanz für Radio und Fernsehen (UBI))
Christoffelgasse 5, 3003 Bern
Tel: (+41) 058 462 55 38/33
Email: info(at)ubi.admin.ch
Website: https://www.ubi.admin.ch/en/ica-homepage

Swiss Fairness Commission (Schweizerische Lauterkeitskommission (SLK))
Ernastrasse 22, 8004 Zürich
Tel: (+41) 044 211 79 22
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.faire-werbung.ch/de/

UK: Casino Regulations

Status

Regulated. Local licensing of land-based casinos; premises licences for casinos are issued by local authorities.

Games Permitted
  • There is no list of specific casino games permitted.
  • A casino is an arrangement whereby people are given an opportunity to participate in one or more casino games (Section 7(1), Gambling Act).
  • Pursuant to Section 7(2) of the Gambling Act, “casino games” means “a game of chance which is not equal chance gaming”.
  • Section 172 of the Gambling Act permits the use of certain categories and number of gaming machines on the casinos premises, depending on the number of gaming tables in the casino and the size of the casino.

Regulatory Authority

Gambling Commission

Authorised Operators

A list of authorised land-based casinos is available in the Gambling Commission’s business register.

Licensing and Costs

Licensing information

There are four types of licences that casino businesses may need to apply for: three are issued by the Gambling Commission and one is issued by local licensing authorities. In some cases a business may need all four licences.

Casino operating licence

Premises licence

  • A regional casino.
  • A large casino.
  • A small casino.
  • Below the minimum size for a licensed casino.
  • Regional casino.
  • Large casino.
  • Small casino.
  • A small casino can be run only in the following local licensing authority areas and each area can have only one casino: Bath and North East Somerset District Council; East Lindsey District Council; Luton Borough Council; Scarborough Borough Council; Swansea City and County Council; Torbay Borough Council; Wigtown Divisional Licensing Board in the area of Dumfries and Galloway Council; and Wolverhampton City Council.
  • The minimum table gaming area is 500 square metres, and the minimum non-gambling area is 250 square metres.
  • The maximum number of gaming machines from category B1 to D (excluding category B3A) is 80, subject to the 2:1 ratio of gaming machines to gaming tables.
  • A large casino can be run only in the following local licensing authority areas and each area can have only one casino: Great Yarmouth Borough Council; Kingston upon Hull City Council; Leeds City Council; Middlesbrough Borough Council; Milton Keynes Borough Council; Newham London Borough Council; Solihull Metropolitan Borough Council; and Southampton City Council.
  • The minimum table gaming area is 1,000 square metres and the minimum non-gambling area is 500 square metres.
  • The maximum number of gaming machines from category B1 to D (excluding category B3A) is 150, subject to the 5:1 ratio of gaming machines to gaming tables.

Personal management licence (PML) and personal functional licence (PFL)

  • Section 127 of the Gambling Act provides for a personal licence, which authorises an individual to perform the functions of a specified management office, or to perform a specified operational function, in connection with the provision of facilities for gambling or a person who provides facilities for gambling.
  • A personal licence shall continue to have effect unless and until it ceases to have effect in accordance with Sections 113, 114, 115 or 119 of the Gambling Act (Section 131, Gambling Act).
  • A PML is required for persons responsible for the following activities:
  • Overall strategy and delivery of gambling operations.
  • Financial planning, control and budgeting.
  • Marketing and commercial development.
  • Regulatory compliance.
  • Gambling-related IT provision and security.
  • Management of the licensed activity for a particular area in Great Britain where the operator has five or more sets of premises for which the operator holds a premises licence.
  • Management of a single set of bingo and/or casino licensed premises.
  • A PFL is required to start work as a:
  • Dealer or croupier.
  • Cashier.
  • Inspector.
  • Pit boss or gaming supervisor.
  • Security staff or monitoring surveillance related to gambling activities.

Licensing costs

Non-remote 2005 Act casino operating licence

  • The application fees vary according to the annual gross gambling yield, depending on the categories:
  • The fee is £41,243 for category A1 with annual gross gambling yield less than £5.5m, and for category B1 with annual gross gambling yield equalling £5.5m or greater, up to but excluding £27.5m.
  • The fee is £54,431 for C1, D1, E1, E2 and E3 categories.
  • The application fee for the ancillary remote licence, required for using remote communication on the casino premises, is £100. There is no annual fee for this ancillary licence. 
  • The annual fees vary according to annual gross gambling yield, depending on the categories, and range from £24,971 to £658,763 plus £120,000 for each additional £150m of annual gross gambling yield above £400m.

Non-remote 1968 Act casino operating licence

  • The application fees vary according to annual gross gambling yield, depending on the category of the gaming machines:
  • For category A1 with annual gross gambling yield less than £5.5m, the fee is £9,373.
  • For category B1 with annual gross gambling yield equalling £5.5m or greater, up to but excluding £27.5m, the fee is £13,930.
  • The fee is £28,120 for C1, D1, E1, E2 and E3 categories.
  • The application fee for the ancillary remote licence, required for using remote communication on the casino premises, is £100. There is no annual fee for this ancillary licence.
  • The annual fees vary according to annual gross gambling yield, depending on the categories, and range from £19,221 to £575,674 plus £100,000 for each additional £150m of annual gross gambling yield above £400m.

PML and PF L

  • The application fee for a PML is £370.
  • The application fee for a PFL is £185.

Licence conditions depend on the type of casino, the different rules applicable to the floor space, the number of machines and the number of tables that are permitted (Section 7(6), Gambling Act 2005).

More information about operating casinos is available in the Gambling Commission’s sector information for casino.

Taxation

HM Revenue & Customs’ Gaming Duty Guidance stipulates the following: “Gaming Duty is paid on casino gaming profits where gaming takes place in the UK. It is paid on the gross gaming yield of premises (gross gaming yield is stakes received less winnings paid out and charges paid for gaming, such as fees for taking part in poker).”

  • The accounting period for the gaming duty is six months.
  • According to Section 81 of the Finance Act 2022, the gaming duty depends on gross gaming yield and is as follows:
  • For the first £2.686m, the rate is 15 percent.
  • For the next £1.852m, the rate is 20 percent.
  • For the next £3.243m, the rate is 30 percent.
  • For the next £6.845m, the rate is 40 percent.
  • For the remainder, the rate is 50 percent.

Additional information regarding the gaming duty is available in the Gaming Duty (Excise Notice 453).

  • The Gambling Commission calculates gross gambling yield as: A + B - C, where:
  • A: The total of any amounts that will be paid to the licensee by way of stakes in the relevant period in connection with the activities authorised by the licence.
  • B: The total of any amounts (exclusive of value added tax) that will otherwise accrue to the licensee in the relevant period directly in connection with the activities authorised by the licence.
  • C: The total of any amounts that will be deducted by the licensee in respect of the provision of prizes or winnings in the relevant period in connection with the activities authorised by the licence.  

Taxation of Players’ Winnings

Gambling winnings are currently not taxed in the UK.

Player Credit

Casino premises licence holders are prohibited from giving credit,  in connection with gambling authorised by the licence, to the player (Section 177(2)(a), Gambling Act).

Cardrooms 

According to Part 29.4 of the Gambling Commission’s guidance to licensing authorities, poker can be legally provided under the following circumstances:

  • In casinos (including under temporary use notices).
  • As exempt gaming in clubs and alcohol licensed premises.
  • Under a club gaming permit.
  • As non-commercial gaming poker.
  • As private gaming.

Casinos can also run poker tournaments at temporary venues for a limited period of time under temporary use notices (TUNs) (Part 29.5, Guidance to licensing authorities). 

Online poker is also regulated and can be organised as a remote casino game under a remote casino operating licence. More information can be found in the Online Gambling section of this report.

UK: Regulatory Framework

Gambling


On April 27, 2023, the UK Gambling Commission published the High Stakes: Gambling Reform for the Digital Age white paper, setting out the UK government's plan for reform of gambling regulation following the review of the Gambling Act 2005.

Information regarding all gambling-related legislation is available on the Gambling Commission’s website.

Anti-Money Laundering (AML)

Data Protection

Legislation covered by the Information Commissioner’s Office is available on its website.

Advertising

UK: Relevant Contacts

Gambling Regulator

Gambling Commission (Gambling and anti-money laundering regulator)
4th Floor
Victoria Square House
Birmingham
B2 4BP
Tel: (+44 ) 121 230 6666
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
For operators: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.gamblingcommission.gov.uk/

AML Regulator

UK Financial Intelligence Unit, within the National Crime Agency
Units 1-6 Citadel Place
Tinworth Street
London
SE11 5EF
Tel: (+44) 370 496 7622
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.nationalcrimeagency.gov.uk/

Data Protection Authority

Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
Tel: (+44) 303 123 1113
Website: https://ico.org.uk/

Advertising Regulator

Advertising Standards Authority
Castle House
37-45 Paul Street
London
EC2A 4LS
Tel: (+44) 20 7492 2222
Website: https://www.asa.org.uk/