Country-by-Country Report
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Status |
Regulated. Local licensing. Land-based casinos are regulated and local licences are available. |
Games Permitted |
Section 1(2) of the Gambling Act explicitly lists games of “roulette, observation roulette, poker, black-jack, Two Aces, bingo, Keno, Baccarat and Baccarat chemin de fer” and their play variants as particularly within the scope of act. The same section states that this, however, is not an exhaustive list, and the Ministry of Finance can authorise other games. Casino licensees can also operate gaming machines in its casinos, as stipulated in Section 21(10) of the act. |
Regulatory Authority |
Austrian Tax Office - Department for Special Responsibilities |
Authorised Operators |
|
Licensing and Costs |
General According to Section 21(5) of the Gambling Act, the Ministry of Finance can grant up to 15 land-based casino licences. However, only 12 licences have been allocated. The remaining three licences were cancelled and remain unallocated after the Supreme Administrative Court ruled in 2016 that the tender processes were not transparent.
Costs
|
Taxation |
The casino tax is 30 percent of annual gross gaming revenues (Section 28(3), Gambling Act). According to Section 28(2) of the act: “[t]he basis of assessment for the casino tax shall be the annual gross gaming revenue of each casino, in the case … gaming machines the annual gross gaming revenue from gaming machines of each casino operation reduced by the statutory turnover tax. Annual gross gaming revenues are the gaming stakes received by the casino in the calendar year and the payments made to it by the players for the provision of gaming facilities, less the winnings paid out by the casino operation and either those stakes paid in the form of specially marked gaming chips (special chips) which cannot be redeemed in money and which are only issued by the casino with the approval of the Austrian Tax Office, or an amount determined by the Austrian Tax Office for each registered casino visitor.” |
Taxation of Players’ Winnings |
Players’ winnings are not taxable under Austrian law. |
Player Credit |
Restrictions on player credit are not specified in the Gambling Act. |
Cardrooms
Currently, land-based card games are only allowed in Casinos Austria’s casinos.
According to Section 4(6) of the Gambling Act, from January 1, 2011, non-profit card games tournaments must be reported to the finance administration in electronic form.
Gambling
Federal level
State betting laws
- Burgenland - Betting Act
- Carinthia - Betting Act
- Lower Austria - Betting Act
- Salzburg - Betting Act
- Styria - Betting Act
- Tyrol - Betting Act
- Upper Austria - Betting Act
- Vienna - Betting Act
- Vorarlberg - Betting Act
State gaming machine halls laws
- Burgenland - Events Act
- Carinthia - Gaming Machine Act
- Lower Austria - Gaming Machine Act
- Styria - Gaming Machine and Slot Machine Act
- Upper Austria - Gaming Machines Act
Anti-Money Laundering
Additional AML requirements are contained in states’ betting acts.
Data Protection
Advertising
Gambling Regulator
Ministry of Finance
Austrian Tax Office - Department for Special Responsibilities
Marxergasse 4
1030 Vienna
Tel: +43 50 233 233 / +43 50 233 790
Email: Contact via a form to be found here.
Website: www.bmf.gv.at
www.bmf.gv.at/ministerium/aufgaben-und-organisation/dienststelle-sonderzust%C3%A4ndigkeiten.html
AML Regulator
Federal Criminal Bureau
Josef-Holaubek-Platz 1
1090 Vienna
Tel: + 43 (0) 1-24836 ext: 985025, -985026 or -985027
Email:
Website: www.bundeskriminalamt.at
Data Protection Authority
Austrian Data Protection Authority
Barichgasse 40-42
1030 Vienna
Tel: +43 152 1520
Email:
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
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 Walloon region, the tax applicable to casino games is divided as follows:
In the Brussels-Capital region, the tax applicable to casino games is divided as follows:
|
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).
Gambling
- Gambling Law of May 7, 1999. An English version of the law can be found on the Gambling Commission’s website.
- National Lottery Law of April 19, 2002.
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)
- Anti-Money Laundering Law of September 18, 2017. An unofficial English version is available on the National Bank of Belgium’s website.
Data Protection
- Data Protection Law of July 30, 2018. An unofficial English version is available on the Data Protection Authority’s website.
- General Data Protection Regulation (EU) 2016/679 of the European Parliament and of the Council (April 27, 2016).
Advertising
- Code of Economic Law of February 28, 2013.
- Gambling Law of May 7, 1999. An English version of the law can be found on the Gambling Commission’s website.
- Royal Decree of October 25, 2018.
Gambling Regulator
Belgian Gaming Commission (BGC)
Kantersteen 47, 1000 Brussels, Belgium
Tel: (+32) 02 504 00 40
Email:
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:
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:
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:
Website: www.jep.be/fr
Status |
Regulated. Private monopoly. According to Article 15 of the Casino Law, casino operations are to be operated by a single operator as part of a 30-year concession contract. As part of this contract, the operator has a 15-year exclusivity period, during which time no other casino operators can be authorised to operate in Cyprus. Under the exclusivity period, the licensee will also have the opportunity to operate up to four satellite casinos, which should be located in different districts to the casino-resort. The licensee can also operate a temporary casino that will close once the main venue is finalised (Article 15, Casino Law). |
Games Permitted |
Under Article 2 of the Casino Law, casino games include games with cards, dice, equipment or any mechanical, electromechanical or electronic device or machine. |
Regulatory Authority |
|
Authorised Operators |
The only casino licence available in Cyprus was awarded to a consortium, largely controlled by Melco International, after the company acquired Hard Rock’s interest in the project in mid-2017. According to the regulator’s website, an integrated casino resort (ICR) is currently under construction, following an international competition and licensing process. For more information on the ICR see here. |
Licensing and Costs |
The only casino licence in the country has been granted to a consortium controlled by Melco International. No casino licences are currently available. According to Article 26 of the Casino Law, once the casino licence has been granted, the administrator will pay the commission an initial licence fee and an annual licence fee. The amount of the initial licence fee will be the amount that the applicant has agreed to pay in response to the invitation to submit a complete proposal for the operation of the casino-resort. The amount of the annual licence fee that is due in the first four years of the operation of the casino-resort will be €2.5m, and for the following four years the amount will be €5m. During the first eight years, the annual licence fee cannot be increased. From the ninth year, the licence fee can increase up to €6m; whereas from the 13th year the licence fee can increase up to €7.2m. According to Article 39(4) of the casino regulations, “The operator shall pay the Commission an annual licence fee for each casino gaming machines premises licence in the amount of to five hundred thousand euros (€500,000) per satellite casino premises. For the one satellite casino premises where [the] operator has exercise[d] the option to include up to five tables, the annual fee shall be one million euros (€1,000,000).” |
Taxation |
The monthly casino tax will be at a rate of 15 percent of gross gaming revenues (GGR) and this rate may not be raised during the exclusivity period (Article 80, Casino Law). |
Taxation of Players’ Winnings |
To the best of VIXIO's knowledge, information on taxation of players' winnings is not available. |
Player Credit |
Casino operators are allowed to offer complementary items, gifts, cash or other items to players under specific conditions (Article 42, Casino Law). The provision of the credit agreement is subject to approval by the commission. |
Cardrooms
The Law on Betting Houses, Gambling Houses and the Restriction of Gambling prohibits land-based poker games, while Article 2 of the Betting Law prohibits online casino games, which include online poker.
However, under the scope of casino legislation, the only authorised casino operator in the country is authorised to offer poker games within the casino only, provided authorisation from the Cyprus Gaming and Casino Supervision Commission has been granted.
Gambling
Law on Betting Houses, Gambling Houses and the Restriction of Gambling (Chapter 151 of the Statute of Laws of Cyprus, i.e., the Basic Law) prohibits playing or engaging in any game of chance or mixed game of chance or skill for money or money exchange in streets and premises including houses, rooms and offices.
Law 37(I)/2019 (Betting Law) establishes the regulatory framework for betting operations in the country when offered through land-based and remote platforms. This law also ratifies the prohibition of online casino games in the country, adding betting exchanges and spread betting to the general prohibition. An English translation can be found here.
Law 124(I)/2015 (Casino Law) regulates land-based casino games and gaming machines. This law also created the Cyprus Gaming and Casino Supervision Commission. An English translation can be found here.
Lottery Law establishes the regulatory framework for lottery operations in the country. An English translation can be found here; however, it only includes amendments up to June 1983.
Law 48/1973 regulates horse race betting.
Law 52/2018, and a decision of the Council of Ministers from November 6, 2019, allows the Greek conglomerate OPAP, through its subsidiary OPAP Cyprus, to offer several lottery games and sports betting in Cyprus.
Law 191(I)/2012 regulates the tax regime applicable to winnings of players of the government lotteries and games offered by OPAP.
Relevant secondary legislation as found on the website of the National Betting Authority can be accessed here and here. The translation of these acts in English can be found here and here.
Relevant secondary legislation as found on the website of the Cyprus Gaming and Casino Supervision Commission can be accessed here.
Anti-Money Laundering
Law 188(I)/2007 (Prevention and Suppression of Money Laundering Activities Law, the AML Law)
Directive 15.2021 (Directive on the Prevention and Suppression of Money Laundering)
Betting Law and its betting regulations are also applicable.
Data Protection
Law 125/2018 (Processing of Personal Data Law). An English translation can be found here.
National Betting Authority (NBA)
Digeni Akrita 83
1070, Nicosia
Tel.: +357 2288 1800
Email:
Website: nba.gov.cy/en/
Cyprus Gaming and Casino Supervision Commission
3 Thalias Street, 1st floor
3011, Limassol
Tel.: +357 2557 3800
Email:
Website: www.cgc.org.cy/en/home
Unit for Combating Money Laundering (MOKAS)
P.O. Box 23768
1686, Nicosia
Tel.: +357 2244 6018
Email:
Website: www.law.gov.cy
Office of the Commissioner for Personal Data Protection
Iasonos 1
1082, Nicosia
Tel.: +357 2281 8456
Email:
Website: www.dataprotection.gov.cy
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:
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 |
|
Authorised Operators |
The full official list of licensed casino providers can be found here. |
Licensing and Costs |
General
game is operated as a core activity.” (Section 68(1), Gambling Act)
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:
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)
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
- Act on Selected Measures Against Legitimisation of Proceeds of Crime and Financing of Terrorism (the AML Act)
Data Protection
- Act on the Processing of Personal Data (the data protection act)
Advertising
Gambling Regulator
Ministry of Finance
Letenská 525/15
118 10 Prague
Tel: + 420 257 041 111
Email:
Website: www.mfcr.cz
AML Regulator
Financial Analytical Unit
Washingtonova 1621/11
110 00 Prague
Tel: +420 257 044 501
Email:
Website: www.financnianalytickyurad.cz
Data Protection Authority
Office for Personal Data Protection
Email:
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:
Website: www.rrtv.cz
Czech Telecommunication Office
Poštovní přihrádka 02,
225 02, Prague 025
Tel: +420 224 004 111
Email:
Website: www.ctu.eu
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 |
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). |
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:
|
Regulatory Authority |
Danish Gambling Authority (Spillemyndigheden) |
Authorised Operators |
The list of licensees can be found on the regulator’s website. |
Licensing and Costs |
Licensing According to the regulator’s website, applications are currently not being accepted and the number of licences is limited to nine. Licences for land-based casinos can be granted for up to ten years (Section 14(2) of the Gambling Act). An applicant must be established in Denmark or in any other EU or EEA country, or be approved by the regulator, or have a representative resident in Denmark (Section 27 of the Gambling Act). Detailed licensing requirements can be found in Chapter 4 of the Gambling Act and on the regulator’s website. Costs A fee dependent on a casino’s gross gaming revenue (GGR) must be paid by licensees. According to the regulator’s website (in 2022):
|
Taxation |
According to Section 10(1) and (3) of the Act on Duty on Gambling, the tax amounts to 45 percent of gross gaming revenue (GGR) less the value of the gaming tokens in the trunk* and an additional fee of 30 percent of the part of the GGR less the value of gaming tokens in the trunk that exceeds DKK4,325,500 (in 2022, according to the Tax Administration’s Legal Guide on Gambling Fees). *A “trunk” is “a special container at the gaming tables where players can put chips as gifts for the staff” (as explained in the Tax Administration’s Legal Guide on Gambling Fees). Section 10(2) of the Act on Duty on Gambling also provides that “[w]hen holding tournaments, the taxable amount may not be less than 4 percent of the total deposits in the tournaments”. |
Taxation of Players’ Winnings |
According to Section 1(3) of the Act on Duty on Gambling, “[w]innings from games covered by this Act are not included in the calculation of taxable income. The same applies to winnings won in games that correspond to the games covered by this Act and that are offered or arranged in another EU or EEA country and are permitted in that country.” |
Player Credit |
According to Section 35 of the Gambling Act, licensees may not extend credit to players for participation in gambling activities. |
Cardrooms
Land-based poker tournaments can be organised subject to a licence granted by the Danish Gambling Authority. The application fee is DKK1,000 and the licence is valid for a maximum of two years. More information is available on the Danish Gambling Authority’s website and in the Poker Act.
Poker can also be offered online under a casino licence. For more information please refer to the Online Gambling section of this report.
Gambling
- Gambling Act (LBK no. 1303 of 04/09/2020, as amended). (An English translation is available here as published by the Danish Gambling Authority. However, the translation does not contain the latest amendments.)
- Act on Duty on Gambling (as amended).
- Act on Danske Spil A/S.
- Guide on Betting and Online Casinos (July 2022).
- Executive Order on Online Betting (BEK no. 1276 of 29/11/2019, as amended).
- Executive Order on Online Casinos (BEK no. 1274 of 29/11/2019, as amended).
- Executive Order on Land-Based Casinos (BEK no 1290 of 29/11/2019, as amended)
- Executive Order on Winning Slot Machines in Gaming Halls and Restaurants (BEK no. 1289 of 29/11/2019).
- Tax Administration’s Legal Guide on Gambling.
- Tax Administration’s Legal Guide on Gambling Fees.
Other relevant gambling legislation can be found on the Danish Gambling Authority’s website.
Anti-Money Laundering (AML)
- Money Laundering Act (LBK no. 1062 of 19/05/2021, as amended).
- Guidance on anti-money laundering and counter-terrorist financing.
Data Protection
- General Data Protection Regulation (GDPR).
- Act on Processing of Personal Data (LBK no. 502 of 23/05/2018).
Advertising
- Gambling Act (LBK no. 1303 of 04/09/2020, as amended).
- Marketing Act (LBK no. 426 of 03/05/2017, as amended).
- Guide on sales promotions (2020).
- Guide on duty of disclosure when marketing and advertising gambling (2022).
- Newsletter No. 40 on the use of the term “free” in bonus advertising.
- Voluntary code of conduct (published by the Danish Online Gambling Association (DOGA) on March 15, 2019).
Gambling Regulator
Danish Gambling Authority (Spillemyndigheden), which also manages the supervision of money laundering and advertising in the gambling sector in Denmark.
Englandsgade 25, 6. sal,
5000 Odense, Denmark
Tel: (+45) 72 38 79 13
Email:
Website: www.spillemyndigheden.dk
AML Regulator
Money Laundering Secretariat (National enhed for Særlig Kriminalitet (NSK)) is a unit within the Public Prosecutor for Special Economic and International Crime (Statsadvokaten for Særlig Kriminalitet (SSK)).
Kampmannsgade 1
1604 Copenhagen V., Denmark
Tel: (+45)72 68 90 00
Email:
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:
Website: www.datatilsynet.dk
Advertising Authority
Danish Gambling Authority (Spillemyndigheden), which also manages the supervision of money laundering and advertising in the gambling sector in Denmark.
Englandsgade 25, 6. sal,
5000 Odense, Denmark
Tel: (+45) 72 38 79 13
Email:
Website: www.spillemyndigheden.dk
Status |
Regulated.
|
Games Permitted |
The Gambling Act does not specify a list of games permitted at a gaming location. However, Section 4(1) of the act defines sub-types of games of chance (games, the outcome of which depends on chance and which are played by means of a mechanical or electronic device or by meditation of the organiser of the games, Section 3(1) of the act) as:
|
Regulatory Authority |
|
Authorised Operators |
A list of authorised operators is available on the Tax and Customs Board’s website. |
Licensing and Costs |
General Licensing Information
Licensing Costs
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 |
|
Taxation of Players’ Winnings |
Pursuant to Sections 19(2) and 4(1) of the Income Tax Act, gambling winnings are, in general, taxed at 21 percent. However, according to Section 19(3)(7) of the Income Tax Act, winnings received from gambling with licensed operators are not subject to income tax. |
Player Credit |
Section 34(1) of the Gambling Act prohibits an operator from entering into a credit agreement with a player for enabling him or her to make a bet, and prohibits the player from entering into a credit agreement with another person at the gaming location. |
Cardrooms
Poker is not separately regulated and can be organised in gaming locations. Poker tournaments can be organised at gaming locations and according to Section 7(1) of the Gambling Act: “A tournament of game of chance is a competition where the participants compete with one another in a game of chance. A tournament of game of chance may take place as:
1) a tournament;
2) a ring game.”
Pursuant to Section 40(1) of the Gambling Act, the right to organise a tournament of games of chance on a gaming table, a gaming machine or as remote gambling is given to a person who possesses the activity licence for organising games of chance.
For information on online poker, please refer to the Online Gambling section of this report.
Gambling
- Gambling Act 2008 (English translation as made available by the Estonian parliament).
- Gambling Tax Act 2009 (English translation as made available by the Estonian parliament).
- State Fees Act, 2014
A list of implementing acts is available on the parliament’s website.
Anti-Money Laundering (AML)
- Money Laundering and Terrorist Financing Prevention Act 2017 (English translation as made available by the Estonian parliament).
Data Protection
- Personal Data Protection Act 2018 (English translation as made available by the Estonian parliament).
Advertising
- Advertising Act 2008 (English translation as made available by the Estonian parliament).
Tax and Customs Board (Gambling authority)
Lõõtsa 8a
15176 Tallinn
Tel: (+372) 880 0812
Email:
Website: https://www.emta.ee/en/business-client/registration-business/gambling-operators
Ministry of Finance (AML authority)
Suur-Amerika 1
10122 Tallinn
Tel: (+372) 611 3558
Email:
Website: https://www.fin.ee/
Police and Border Guard - Financial Intelligence Unit (FIU)
Pronksi 12
10117 Tallinn, Estonia
Tel:(+372) 696 0500
Email:
Website: https://fiu.ee/en
Data Protection Inspectorate (Data protection authority)
39 Tatari St.
10134 Tallinn
Tel: (+372) 627 4135
Email:
Website: https://www.aki.ee/et
Consumer Protection and Technical Regulatory Authority (Advertising authority)
Endla 10a
10122 Tallinn
Tel: (+372) 667 2000
Email:
Website: https://www.ttja.ee/
Gambling
- Lottery Act (1047/2001, as amended by Law amending the Lottery Act (1284/2021)), which came into force on January 1, 2022.
- Lottery Tax Act (552/1992)
- Åland’s Provincial Law on Lotteries (10/1966, as amended)
- Ordinance relating to the application of law for games of chance (1345/2001)
The list of relevant applicable legislation can be accessed here.
Anti-Money Laundering (AML)
- Act on the Prevention of Money Laundering and Terrorist Financing (444/2-17, as amended) (AML Act)
Data Protection
- Data Protection Act (1050/2018)
Advertising
- Lottery Act (1047/2001, as amended by Law amending the Lottery Act (1284/2021)
Gambling Regulator
Ministry of the Interior
Kirkkokatu 12, Helsinki
Tel: (+358) 0295 480 171
Email:
Website: www.intermin.fi
Gambling Administration of the National Police Board (NPB)
PO Box 50, 11101 Rihimäki
Tel: (+358) 0295 480 181
Email:
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:
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:
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:
Website: www.poliisi.fi/en/gambling-administration-the-national-police-board
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 |
|
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); it can range from 6 to 83.5 percent of GGR, and is as follows:
|
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:
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.
Gambling
- Homeland Security Code of May 1, 2012 (Homeland Security Code)
- Law No. 2019-486 of May 22, 2019 on business growth and transformation (Pacte Law)
- Law No. 2010-476 of May 12, 2010 on the regulation of the online gambling sector (Online Gambling Law)
- Penal Code of September 1, 1990 (Penal Code)
- Decree No. 2019-1060 of October 17, 2019 relating to the methods of application of close State control over the company La Française des jeux
- Decree No. 2019-1061 of October 17, 2019 on the supervision of the offer of games by Française de Jeux and Pari Mutuel Urbain
- Ordinance No. 2019-1015 of October 2, 2019 on reforming the regulation of gambling
- Order of May 14, 2007 on the regulation of games in casinos (Casino Order)
- Law of June 2, 1891 on the regulation of horseracing
- Decree No. 97-456 of May 5, 1997 on horseracing companies and pari-mutuel betting
- Decree No. 2010-518 of May 19, 2010 relating to the gaming and betting offer of gaming operators and the provision of gaming data to the National Gambling Authority
- Order of April 29, 2021 relating to the content and methods of displaying the information message relating to the voluntary gambling ban procedure
- Order of March 27, 2015 approving the specifications applicable to online gaming operators(Cahier des Charges)
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)
- Monetary and Financial Code (Book V, Title VI) (AML Law)
- Reference framework for the fight against fraud and against money laundering and terrorist financing (LCF-LBC/FT) (ANJ’s AML Guidelines)
Data Protection
-
Order of January 6, 2021 authorising the processing of personal data called "File of persons prohibited from gambling" (Data Processing Order)
Advertising
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
Regulatory Overview of Casinos |
|
Status |
Regulated. Local licensing. Land-based casinos are regulated and licensed by the state in which they are situated. There are two types of land-based casinos in Germany: casinos owned by private companies; and casinos directly or indirectly owned by states. The states also set a limit on the number of casinos in their territory; these quotas vary from region to region. Online casino games are regulated. For more details please refer to the Online Gambling section of this report. |
Games Permitted |
Casinos are licensed by the state in which they are situated. Each state passes its own legislation regarding the types of games it permits in the casinos within its borders. |
Regulatory Authority |
The regulatory authorities are the competent gambling regulatory authorities of the states. |
Authorised Operators |
There are two industry associations for casinos in Germany. The first is the Deutscher Spielbankenverband, which is the trade body for publicly-owned casinos. The second is the Bundesverband Privater Spielbanken, which represents the interests of the private casino operators in Germany. A list and contact details of state-owned casinos represented by the Deutscher Spielbankenverband can be found here. A list of privately-owned casinos that are members of the Bundesverband Privater Spielbanken can be found here. |
Licensing and Costs |
Casinos are licensed at a state level depending on the legislation of the state. |
Taxation |
Taxes on casino profits vary from state to state. |
Taxation of Players’ Winnings |
Although not specifically mentioned in the law, it is widely regarded that winnings in Germany are not subject to taxation. |
Player Credit |
To the best of VIXIO’s knowledge, player credit is not regulated in state casino legislation. |
Part Nine of the Interstate Treaty on Gambling provides for the establishment of the Joint Gambling Authority of the Federal States and transitional rules that will be in place until the authority assumes all its responsibilities by the end of 2022 (Section 27p, treaty). The authority will have its seat in Halle (Saale), Saxony-Anhalt and ultimately, among other duties, will be responsible for issuing all permits/licences under the treaty (Section 27f, treaty). The authority, which will be called the Joint Gambling Authority of the States, already launched its website.
In the interim, until December 31, 2022, the gambling authorities in respective states are responsible for the following:
- Licences and permits for operation and brokerage of online sports betting and horse race betting
Hesse
Regierungspräsidium Darmstadt
Postfach Regierungspräsidium Darmstadt
64278 Darmstadt
Tel: +49 (615) 1128568
Email:
- Licences and permits for operation of virtual slots and online poker
Saxony-Anhalt
Ministry of Interior and Sports
Postfach 3563
39010 Magdeburg
Tel: +49 (0391) 56701
Email:
According to Section 27p(6) of the treaty, the Federal States’ Gaming Council (Glücksspielkollegium) shall exist until December 31, 2022, to fulfil the tasks performed uniformly in accordance with Section 27p(1-4) of hte treaty (transitional provisions regulating responsibilities of states’ gambling authority until the Joint Gambling Authority of the Federal States assumes all its responsibilities). In this context, the Glücksspielkollegium serves the states to implement joint supervision of the respective gambling authorities.
Glücksspielkollegium
Hessisches Ministerium des Innern und für Sport
Friedrich-Ebert-Allee 12
65185 Wiesbaden
Email:
Germany’s gambling regulation consists of federal laws and states’ laws.
Federal Laws
The three most important federal acts regarding gambling in Germany are:
- The Trade, Commerce and Industry Regulation Act (Gewerbeordnung) and the federal Gaming Ordinance (Spielverordnung), which regulate slot machines outside casinos; however, most states also have their own complementing regulations for slot halls.
- The Horse Race Betting and Lottery Act (Rennwett- und Lotteriegesetz), which contains provisions regarding horse race betting, lotteries and the taxation of sports betting.
At state level, the most significant piece of gambling legislation in Germany is the Interstate Treaty on Gambling. Although its title suggests federal legislation, it is decided by the heads of the states and, after their approval, must be approved and converted into state laws by state parliaments. Each state has its own gambling act incorporating the provisions of the Interstate Treaty.
In addition to their gambling acts based on the Interstate Treaty, the states have their own laws on casinos and slot halls containing the detailed rules of these sectors. The following lists contain links to the relevant state laws:
State casino laws
- Baden-Württemberg - State Gambling Act
- Bavaria - Act on Casinos
- Berlin - Act on the Admission of Public Casinos
- Brandenburg - Act on the Admission of Public Casinos
- Bremen - Act on the Admission of Public Casinos
- Hamburg - Act on the Admission of Public Casinos
- Hesse - Casino Act
- Lower Saxony- Casino Act
- Mecklenburg-Western Pomerania - Casino Act
- North Rhine-Westphalia - Act on the Admission of Public Casinos
- Rhineland-Palatinate - Casino Act
- Saarland - Casino Act
- Saxony-Anhalt - Casino Act
- Saxony - Act on Casinos
- Schleswig-Holstein - Casino Act
- Thuringia - Casino Act
State gaming machine halls laws
- Baden-Württemberg - State Gambling Act
- Bavaria - N/A
- Berlin - Act on Slot Halls
- Brandenburg - Act on Slot Machine Halls
- Bremen - Act on Slot Halls
- Hamburg - Act on the Regulation of Slot Machine Halls
- Hesse - Act on Slot Halls
- Lower Saxony- Ordinance on the Closing Times of Slot Halls
- Mecklenburg-Western Pomerania - N/A
- North Rhine-Westphalia - N/A
- Rhineland-Palatinate - N/A
- Saarland - Act on Slot Halls
- Saxony-Anhalt - Act on Slot Halls
- Saxony - N/A
- Schleswig-Holstein - Act on the Construction and Operation of Slot Halls
- Thuringia - Act on the Regulation of Commercial Slot Halls
State online casino laws
North Rhine-Westphalia - Law on the Authorisation of Online Casino Games in North Rhine-Westphalia Schleswig-Holstein - Act of the State of Schleswig-Holstein on the Implementation of the State Treaty on the re-regulation of gaming in Germany (GlüStV 2021 AG SH)
Anti-Money Laundering (federal level)
An unofficial English translation can be found here.
Data Protection (federal level)
An English translation is available here.
Sector |
Status |
Online Gambling |
Regulated. Local licensing for sports betting, horse race betting, online slots and poker at the federal level. Online casino games other than online slots and poker may be available at a state/multistate level. |
Casinos |
Regulated. Local licensing. |
Cardrooms |
Not regulated. Card games can only be organised in casinos. |
Gaming Machines |
Regulated. Local licensing. Licences at state level. |
Betting |
Regulated. Local licensing. Licences at state level. |
Supplier Licensing |
Supplier licensing is not currently regulated. |
Racing |
Regulated. Local licensing. Licences at state level. |
Lottery Games |
Regulated. State monopoly. |
Status |
|
Games Permitted |
|
Regulatory Authority |
|
Authorised Operators |
|
Licensing and Costs |
Licensing procedures can be found in Article 1, Law 2206/1994 and Article 2, Law 2206/1994. Casinos licences are issued through public tenders that are not continuously available in Greece. Casinos can only be located in specific locations as established by legislation. Law 3139/2003 provides regulations for the casinos of Parnitha and Corfu and other provisions. Casinos operating in Greece under the above two laws remain regulated by these laws. Law 4512/2018 provides for arrangements for the implementation of the Structural Reforms of the Economic Adjustment Program and other provisions. Any casino that does not have a licence under either Law 2206/1994 or 3139/2003 will need to be granted a licence under Law 4512/2018 to operate a casino. If a casino is granted a licence under Law 4512/2018, then it will be regulated by this law. Under Article 359, Law 4512/2018, casino licences are categorised into:
What category applies will depend on the available infrastructure and facilities of the casino.
|
Taxation |
Article 2(8), Law 2206/1994 states that a yearly 20 or 30 percent rate on all casino gross gaming profits will apply, depending on the location of the casino. 30 percent on GGR for the casino businesses of Attica, Thessaloniki, the islands of Crete, Corfu, Rhodes and Achaia and 20 percent on GGR elsewhere. The tax is paid monthly and collected according to the provisions on value added tax. Under Article 2(7), Law 2206/1994, a special advanceannual fee for the granting of the licence of up to GRD 1.5trn also needs to be paid to the Greek state by each casino depending on the location of the casino. |
Taxation of Players’ Winnings |
Under Law 2961/2001, player winnings are defined and separated into two categories in relation to taxation of players. Tax paid on earnings per ticket (Article 60) “Ticket” means one or more bets placed by the player at the same point in time. Earnings per ticket tax is paid at the following rates:
Tax paid on gaming session (Article 60) A gaming session is the period from the moment a player enters an individual player card into a gaming machine or from the moment he or she connects to the Central Information System (CSF) of an online gambling provider. The gaming session ends the moment the player extracts their playing card or disconnects from the gaming provider’s CSF. The session ends after 24 hours regardless of the above factors. Gaming session tax is paid at the following rates:
|
Player Credit |
|
Cardrooms
Land-based poker is regulated in Greece under Ministerial Decision 9501/2010.
Poker games and tournaments can only take place in the premises of licensed casino operators. Additional information on poker games can be found on the Hellenic Gaming Commission’s website.
Online poker is regulated. Additional information can be found on the Hellenic Gaming Commission’s website.
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:
- Articles 25 to 54, Law 4002/2011 (pp.31-45) – on the regulation of the gambling market covering gaming machines and online gambling,. as has been amended by Article 56(1) of Law 4389/2016 relating to increase in tax to 35%.
- Chapter Z, Article 189, Law 4635/2019 – Amendment of Article 25, Law 4002/2011 (p.31) pertaining to online gambling.
- Law 2206/1994 – The establishment, organisation and supervision of casinos.
- Article 357, Law 4512/2018 – Granting of casino licences, as amended by Article 80, Law 4582/2018 – Amending provisions on casino licensing.
- Article 27, Law 2843/2000 – on OPAP’s exclusive rights to provide certain games of chance and arrangements for the implementation of the Structural Reforms of the Economic Adjustment Program and other provisions on betting.
- Ministerial Decision 79835/2020 – Establishment of a Games Regulation for the Organisation of and Conducting Gambling through a network.
- HGC Decision 5091/1/11.09.2020 – Issuance of a Partnership Suitability Licence of Gambling Promotions via the Internet and registration in the Register of Affiliates.
- HGC Decision 5/2021 - Calculation of gross gaming revenue (GGR) from the Conduct of Gambling.
The Hellenic Gaming Commission, known as the HGC, EEEP and Ε.Ε.Ε.Π, has published a Document Library for additional relevant regulatory framework documentation.
A list of laws and regulations on gambling in Greece can be found on the Hellenic Gaming Commission’s website within the Law Library section.
Anti-Money Laundering (AML)
- Law 4557/2018 – Anti-Money Laundering Authority.
- HGC Decision 554/5/15.04.2021 – Regulation on the implementation of AML measures for combating the laundering of money from criminal activities and countering terrorist financing activities by the persons liable in the gambling services market.
Data Protection
- General Data Protection Regulation (EU) 2016/679
- Law 4624/2019 – Hellenic Data Protection Authority (HDPA) measures for implementing Regulation (EU) 2016/679 of the European Parliament.
- Law 3471/2006 – Protection of personal data and privacy in the electronic communications sector and amendment of Law 2472/1997.
- Law 2472/1997 – Protection of individuals with regard to the processing of personal data.
Advertising
- Article 35, Law 4002/2011 (p.37) – Commercial Communication.
- Ministerial Decision 79292 – Establishment of a Commercial Games Regulation Gambling Communication.
Gambling Regulator
Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)
Acharnon 17 & Mavrokordatou Square
104 38, Athens, Greece
Tel: +30 211 1075000
Email:
Website: https://www.gamingcommission.gov.gr
AML Regulator
Hellenic FIU (Anti-Money Laundering Authority)
PO Box 20001, ATH.18 - Thisio, PO Box 11 801
Tel: +30 210 340922
Email:
Data Protection Authority
Hellenic Data Protection Authority
Kifissias 1-3,
115 23, Athens, Greece
Tel: +30 210 6475600
Ε-mail:
Website: https://www.dpa.gr/en
Advertising Regulator
Hellenic Gaming Commission (HGC or EEEP or Ε.Ε.Ε.Π)
Acharnon 17 & Mavrokordatou Square
104 38, Athens, Greece
Tel: +30 211 1075000
Email:
Website: https://www.gamingcommission.gov.gr
Finance Office
Nikis 5-7
105 63 Athens
Greece
Tel: +30 210 3332644
Email:
Website: https://www.minfin.gr/
Gambling Regulator
Authority of Regulated Activities
Address: 1123 Budapest, Alkotás utca 50.
Postal address: 1538 Budapest, Postafiók 547
Tel: +36 1 550 2500
Email:
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:
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:
Website: https://www.naih.hu/
The principal gambling act in Hungary is Act XXXIV of 1991 on Gambling Operations (gambling act). This act has been modified several times since its enactment.
Other significant pieces of legislation with regard to gambling are Act XVI of 1991 on Concessions (in Hungarian), the Decree on the implementation of tasks related to the licensing, operation and control of games of chance,the Decree on the Regulation of Horse Race Betting (in Hungarian) and the Decree on detailed rules of responsible gambling.
Data Protection
- Act CXII of 2011 on information self-determination and freedom of information
- Act LXVI of 1992 on the registration of citizens’ personal data and address
- Act XXXIV of 1991 on Gambling Operations
Anti-Money Laundering
Advertising
Sector |
Status |
Online Gambling |
Regulated. Local licensing and state monopoly. Online casino games can only be offered by land-based casino concessionaires. As of the writing of this report, three online casino licences have been issued. The list of licensees can be found here under the online casino tab. Companies holding a concession to conduct land-based casino gambling in Hungary are able to receive authorisation to offer online casino games (Article 3(1b), Act XXXIV of 1991 on Gambling Operations). Casino concessions are issued to so-called trustworthy operators (Article 4(6), Act XXXIV of 1991 on Gambling Operations). The act defines trustworthy operators as operators that, among other requirements, have never received a fine exceeding HUF5m (approximately £10,000) (Article 37(30)(c), Act XXXIV of 1991 on Gambling Operations). Until 2023 online betting was subject to the state monopoly of Szerencsejáték Zrt. Szerencsejáték’s dedicated sports-betting website is tippmixpro.hu. 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 will be able to submit licence applications via their registered representatives (Article 29E, Act XXXIV of 1991 on Gambling Operations). In the case of remote gambling, which is the term used in Hungarian law for online betting, applicants will be denied a licence if the applicant company, another company represented by the managing director of the applicant company, or another company owned by the direct or indirect owner of the applicant company was found guilty by an EEA authority of organising unlicensed gambling within five years of submitting the application (Article 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 (Article 27(13), Act XXXIV of 1991 on Gambling Operations). As of the writing of this report, 11 licences have been allocated. The list of casino licensees can be found here under the játékkaszinók (casinos) tab. |
Cardrooms |
Regulated. Can only be organised in casinos or cardrooms. The list of licensed poker clubs can be found here under the kártyatermek (card rooms) tab. |
Gaming Machines |
Regulated. There is a general ban on slot machines, except for those located in casinos. |
Betting |
Regulated. Monopoly. Land-based sports betting can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt). |
Supplier Licensing |
Supplier licensing is not required in Hungary. As for testing laboratories, the testing of gaming devices can be done by testing testing laboratories registered in the EEA (Articles 27/B(d), and 28/B(f), Act XXXIV of 1991 on Gambling Operations). |
Racing |
Regulated. State duopoly (Article 29, Act XXXIV of 1991 on Gambling Operations). Currently, only Magyar Lóversenyfogadást-szervező Kft offers horse race betting. |
Lottery Games |
Regulated. Monopoly. Lottery games can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt). |
Status |
Regulated.
|
Games Permitted |
According to Sections 21(2) and 24(1) of the Gambling Law, the following games are permitted in casinos:
|
Regulatory Authority |
Lotteries and Gambling Supervisory Inspection of Latvia (IAUI) |
Authorised Operators |
A list of authorised operators is available on the Lotteries and Gambling Supervisory Inspection’s website. |
Licensing and Costs |
General Licensing Information
Licensing Costs
Detailed information regarding the casino licence is available in Chapter IV of the Gambling Law. |
Taxation |
|
Taxation of Players’ Winnings |
|
Player Credit |
Section 41(3) of the Gambling Law prohibits gambling operators from providing any type of loans or credits to players. |
Cardrooms
Section 21(2) of the Gambling Law restricts the organising of card games to casinos.
Section 44 of the Gambling Law permits online card games. For more information, refer to the Online Gambling section of this report.
Gambling
- Law on Gambling and Lotteries 2005 (the Gambling Law)
- Law on Lotteries and Gambling Tax and Fee 1994
A complete list of the primary and secondary legislation is available on the Lotteries and Gambling Supervisory Inspection’s website.
The English translations of the main laws and regulations, however not always updated, are available on the Legal Acts of the Republic of Latvia portal.
Anti-Money Laundering (AML)
- Law on the Prevention of Money Laundering and Terrorism and Proliferation Financing 2008
- The Lotteries and Gambling Supervisory Inspection’s recommendations on the Risks of money laundering, terrorist financing and proliferation financing and guidelines for their management in the field of gambling and lotteries
Data Protection
Advertising
Lotteries and Gambling Supervisory Inspection (Gambling and AML regulator)
Smilšu Street 1
Riga, LV-1050
Tel: (+371) 67 504 955
Email:
Website: https://www.iaui.gov.lv/lv
Financial Intelligence Unit of Latvia
Vaļnu street 28
Riga, LV-1050
Tel: (+371) 67 044 430
Email:
Website: https://www.fid.gov.lv/en
Data Protection Inspectorate
Elijas Street 17
Riga, LV-1050
Tel: (+371) 67 223 131
Email:
Website: https://www.dvi.gov.lv/lv/
National Electronic Mass Media Council (Advertising Regulator)
Tel: +371 67 221 848
Email:
Website: https://www.neplp.lv/en
Pursuant to Sections 13(1) and 13(2) of the Advertising Law, conformity with the law shall be supervised by the Consumer Rights Protection Centre, the Competition Council, the National Electronic Mass Media Council and, if necessary, the supervisory authority shall have the right to request that the state regulatory authorities responsible for state control and supervision of certain goods or services verify the conformity of the specific goods or services with the information mentioned in the advertisement.
Gambling
- Gambling Act of June 30, 2010(Geldspielgesetz – GSG)(the English translation of the act can be found here)
- Online Gambling Ordinance of May 31, 2011 (Online-Geldspiele - OGV) (the English translation of the ordinance can be found here)
- Casino Ordinance of December 21, 2010 (Spielbankenverordnung - SPBV) (the English translation of the ordinance can be found here)
Anti-Money Laundering (AML)
- Due Diligence Act of December 11, 2008 (Sorgfaltspflichtgesetz - SPG) (the English translation of the ordinance can be found here)
Data Protection
- Data Protection Act of October 4, 2018 (Datenschutzgesetz - DSG) (the English translation of the ordinance can be found here)
Advertising
- Gambling Act of June 30, 2010(Geldspielgesetz – GSG)(the English translation of the act can be found here)
- Online Gambling Ordinance of May 31, 2011 (Online-Geldspiele - OGV) (the English translation of the ordinance can be found here)
- Casino Ordinance of December 21, 2010 (Spielbankenverordnung - SPBV) (the English translation of the ordinance can be found here)
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:
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:
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:
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:
Website: https://www.llv.li/inhalt/114642/amtsstellen/hausierbewilligungen
Status |
Regulated.
|
Games Permitted |
According to Article 12(1)(3) of the Gaming Law, the following games are permitted in casinos:
|
Regulatory Authority |
|
Authorised Operators |
A list of authorised operators of table games and category A slot machines in casinos is available on the Gaming Control Authority’s website. |
Licensing and Costs |
General Licensing Costs
Licensing Costs
|
Taxation |
|
Taxation of Players’ Winnings |
According to Article 17(38) of the Law on Personal Income Tax, lottery winnings are exempted from personal income tax provided that they are paid by entities of the member states of the European Economic Area which pay a tax on the turnover of the lottery in accordance with their legislation, and as confirmed by the State Tax Inspectorate, all other gambling winnings are considered income for tax purposes. |
Player Credit |
According to Articles 10(4) and 10(5) of the Gaming Law, respectively:
|
Cardrooms
The Gaming Law does not regulate cardrooms separately. Card games are regulated as table games that can be organised in casinos (Article 12(1)(3), Gaming Law).
Online card games are also regulated. For more information, refer to the Online Gambling section of this report.
Gambling
- Gaming Law 2001 (English translation, consolidated from July 1, 2020 to October 31, 2021, as made available by the Lithuanian Gaming Control Authority).
- Law on Lotteries 2003
- Law on Lottery and Gaming Tax 2001
- Gambling Licensing Rules 2001
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
Gaming Control Authority (Gambling and advertising supervision)
Ukmerges str. 222
07157 Vilnius
Tel: (+370) 233 6246
Email:
Website: www.lpt.lt
Financial Crimes Investigation Service, under the Ministry of Interior
Šermukšnių st. 3
01106 Vilnius
Tel: (+370) 271 7594
Email:
Website: www.fntt.lt
State Data Protection Inspectorate
L. Sapiegos str. 17
Vilnius
Tel: (+370) 271 2804
Email:
Website: www.ada.lt
State Consumer Rights Protection Authority
Vilniaus st. 25
01402 Vilnius
Tel: (+370) 262 6751
Email:
Website: www.vvtat.lt
Gambling
- Law of May 22, 2009 related to the National Foundation and the National Lottery (National Lottery Law)
- Law of April 20, 1977 on the operation of a business of “games of chance” (Gambling Law)
- Grand-Ducal Regulation of February 12, 1979 on sports betting and authorised games (1979 Regulation)
- Grand-Ducal Regulation of September 7, 1987 on betting and sports betting(1987 Regulation)
- Grand-Ducal Regulation of March 8, 2002 on the conditions to operate games of chance (2002 Regulation)
- Penal Code
Anti-Money Laundering (AML)
- Law of November 12, 2004 on combating money laundering and the financing of terrorism (AML Law)
- Grand-Ducal Regulation of October 29, 2010
Data Protection
- Law of August 2, 2002 on the protection of persons with regard to the processing of personal data (Data Protection Law)
- General Data Protection Regulation (EU) 2016/679 (GDPR)
Advertising
Gambling Regulator
Ministry of Justice
13, rue Erasme – Centre administratif Pierre Werner
L-1468 Luxembourg
Tel: (+352) 247-84537
Email:
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:
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:
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:
Website:www.cnpd.public.lu
Advertising Regulator
There is no specific regulator responsible for the oversight of advertising in Luxembourg.
Status |
Regulated. Local licensing. Cruise casinos located on cruise ships are regulated. Local permits are available. |
Games Permitted |
Games permitted include:
Section 1(b)(i), First Schedule - Licence Categories, Gaming Authorisations Regulations (p. 12). |
Regulatory Authority |
|
Authorised Operators |
Authorised operators can be found on the MGA’s website under the MGA Licensee Register section. |
Licensing and Costs
|
Licensing
Types of Gaming Services Gaming service licences are a business to consumer licence which offer or carry out a gaming service. The types of licences available are as follows: Type 1 - Section 1(i), First Schedule - Licence Categories, Gaming Authorisations Regulations Games of chance played against the house, the outcome of which is determined by a random generator, and shall include casino-type games, including roulette, blackjack, baccarat, poker played against the house, lotteries, secondary lotteries and virtual sports games. Type 2 - Section 1(ii), First Schedule - Licence Categories, Gaming Authorisations Regulations Games of chance played against the house, the outcome of which is not generated randomly, but is determined by the result of an event or competition extraneous to a game of chance, and whereby operators manage their own risk by managing the odds offered to the player. Type 3 - Section 1(iii), First Schedule - Licence Categories, Gaming Authorisations Regulations Games of chance not played against the house and wherein the operator is not exposed to gaming risk, but generates revenue by taking a commission or other charge based on the stakes or the prize, and shall include player versus player games such as poker, bingo, betting exchange, and other commission-based games. Type 4 - Section 1(iv), Gaming Authorisations Regulations. Costs The following annual licence fee and compliance contributions must be made to the MGA: Fixed annual licence fee
Additional information can also be found on the MGA’s website under the Fees and Taxation section. Compliance Contributions A compliance contribution is “the aggregate of the amounts, including where applicable the minimum amount or the maximum amount, as the case may be, resulting from the application of the computational method prescribed in each of sub-regulations (2), (3), (4) and (5) of regulation 3”. Part I, Section 2(2), Gaming Licence Fees Regulations 2018 (p. 2). B2C – Type 1 gaming services compliance contribution ranges from €15,000 to €375,000. Part II, Section 3(2), Gaming Licence Fees Regulations 2018 (p. 4). B2C – Type 2 gaming services compliance contribution ranges from €25,000 to €600,000. Part II, Section 3(3), Gaming Licence Fees Regulations 2018 (p. 4). B2C – Type 3 gaming services compliance contribution ranges from €25,000 to €500,000. Part II, Section 3(4), Gaming Licence Fees Regulations 2018 (p. 4). B2C – Type 4 gaming services compliance contribution ranges from €5,000 to €500,000. Part II, Section 3(5), Gaming Licence Fees Regulations 2018 (p. 5). For more information on the licensing process, please see the MGA’s website. |
Taxation |
Gaming operators must pay a gaming tax.
A gaming levy is imposed on gaming devices. The levy is dependent on the types of games offered and calculated as follows:
Additional information has been provided by the MGA in the White Paper to Future Proof Malta’s Gaming Legal Framework (July 2017). |
Taxation of Players’ Winnings |
Winnings from gambling are not classified as taxable income. |
Player Credit |
|
Cardrooms
Land-based poker tournaments are regulated, and licences are available.
Poker tournaments can be classified as “junket events”, which are defined as “a Type 3 gaming service event, with specific start and end dates, organised within a gaming premises in possession of a concession issued by the government as a competition between players which, in view of its nature, profile and prestige is able to induce high quality players to such gaming premises to compete in said event”. Section 2, Gaming Definitions Regulation (p. 1).
The Maltese government hosts an official website of consolidated laws and regulations, which can be found on legislation.mt here.
Gambling
Malta gambling law is based on a three-tier framework, as follows:
Tier one: Main act
Tier two: Secondary legislation and regulations
- Gaming Authorisations Regulations 2018
- Gaming Commercial Communications Regulations 2018
- Gaming Compliance and Enforcement Regulations 2018
- Gaming Definitions Regulations 2018
- Gaming Player Protection Regulations 2018
- Gaming Premises Regulations 2018
- Gaming Licence Fees Regulations 2018
- Gaming Tax Regulations 2018
- Retention of Data (Malta Gaming Authority) Regulations 2019
- Social Causes Fund Regulations 2018
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
- Directive on Start-Up Undertakings
- Player Protection Directive
- Gaming Authorisations and Compliance Directive
- Directive on the Calculation of Compliance Contribution
- Alternative Dispute Resolution (ADR) Directive
Directives - 2019
- Gaming Premises Directive (amended in April 2020)
- De Minimis Games Directive
- Gaming Devices Ruling
- Amusement Machines Directive
Directives - 2020
- VAT Fiscal Receipt Lottery Directive
- Low Risk Games in Care and Nursing Homes Ruling
- Directive on the Key Function of the Prevention of Money Laundering and the Financing of Terrorism
Guidance Notes
- Key Function Eligibility Criteria Policy
- Guidance Note on Gaming Devices and Amusement Machines
- Policy on Outsourcing by Authorised Persons
- Fit and Proper Guidelines
- Shared Conduct of Gaming Business Agreement Procedures
- Guiding Principles for the Application of Enforcement Measures (Nov 2019)
- Commercial Communications Committee Guidelines
- Guidelines on the Impact of the UK's Exit from the European Union
- Technical Infrastructure hosting Gaming and Control Systems Remote Gaming
- Industry Guidelines on the GDPR in consultation with the IDPC
- Treatment of Intermediaries under the new Gaming Act (Cap. 583 of the Laws of Malta)
A further list of all the gambling-related laws, regulations and guidance can be found on the MGA’s website.
Anti-Money Laundering
- Prevention of Money Laundering Act
- Prevention of Money Laundering and Funding of Terrorism Regulations
The Financial Intelligence Analysis Unit (FIAU), in concurrence with the Malta Gaming Authority, has issued:
- Implementing Procedures - Part I: applicable to all sectors, as of 2021
- Implementing Procedures - Part 2: Remote Gaming Sector, as of 2020
- Implementing Procedures - Part 2: Land-Based Casinos, as of 2015
A list of further Maltese AML legislation and regulation can be found on the FIAU’s website here.
Data Protection
- Data Protection Act 2018
- Electronic Communications (Regulation) Act
- General Data Protection Regulation (Regulation (EU) 2016/679)
Advertising
- Requirements as to Advertisement, Methods of Advertising and Directions Applicable to Gambling Advertising
- Gaming Commercial Communications Regulations 2018
- Broadcasting Act 1991
- Commercial Communications Committee Guidelines (first version from March 2019)
Gaming Regulator
Malta Gaming Authority (MGA)
Building SCM 02-03, Level 4,
SmartCity Malta,
Ricasoli, SCM 1001
Tel: +356 2546 9000
Email:
Website: http://www.mga.org.mt/support/contact-us/
AML Regulator
Financial Intelligence Analysis Unit (FIAU)
65C, Tower Road,
Birkirkara, BKR 4012,
Tel: +356 21 231 333
Email: Contact form via the FIAU website
Website: http://www.fiumalta.org/
Data Protection Regulator
Office of the Information and Data Protection Commissioner (IDPC)
Floor 2, Airways House,
Triq Il-Kbira, Tas-Sliema
SLM 1549
Tel: +356 2328 7100
Email:
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:
Website: http://www.mga.org.mt/support/contact-us/
Status |
Land-based casinos are regulated and under a state monopoly held by Holland Casino. |
Games Permitted |
According to Article 4 of the Casino Games Decision 1996, French and American roulette, blackjack, baccarat/chemin de fer, punto banco, sic bo, money wheel, red dog, keno/bingo, poker, casino war, diceball and casino barbut can be played in a casino. Slot machines can also be placed in casinos. |
Regulatory Authority |
Netherlands Gambling Authority (Kansspelautoriteit (KSA)) |
Authorised Operators |
|
Licensing and Costs |
Holland Casino holds the casino gambling state monopoly that was granted by the government in 1975. |
Taxation |
Annual gambling levy According to Article 33f of the Gambling Act, the levy amounts to:
Gambling tax 29 percent of gross gaming revenue (GGR) - gambling tax (Articles 1(a), 3(1)(a) and 5 of the Gambling Tax Act). |
Taxation of Players’ Winnings |
According to the tax regulator’s website:
|
Player Credit |
Not currently regulated. |
Cardrooms
In March 2016, the Court of Appeal of Amsterdam ruled that poker is a game of chance rather than a skill game, and confirmed that a licence is therefore required for the organisation of poker games. Holland Casino is authorised to organise land-based poker games and tournaments.
More information on poker in the Netherlands can be found here on the regulator’s website.
Gambling Regulator
Kansspelautoriteit (KSA) (Netherlands Gaming Authority)
Postbus 298
2501 CG Den Haag
Tel: +31 (0) 70 302 13 00
Email:
Website: kansspelautoriteit.nl
AML Regulator
Financial Intelligence Unit - Nederland
Postbus 10638
2501 HP Den Haag
Tel: +31 (0) 88 662 95 00
Website: fiu-nederland.nl
Data Protection Authority
Autoriteit Persoonsgegevens (Data Protection Authority)
Postbus 93374
2509 AJ Den Haag
Tel: +31 (0) 70 888 85 00
Email:
Website: autoriteitpersoonsgegevens.nl
Status |
Regulated. Local licensing.
|
Games Permitted |
According to Article 6(1) of the Gambling Act, games permitted in the casinos include:
|
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
Licensing Costs
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 |
|
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).
Gambling
- Act of November 19, 2009 on Gambling.
- 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.
- Regulation on the archiving method and the data associated with organised games on the internet.
- Regulation on the lottery, gaming devices and slot machines, safeguarding information regarding the lottery held and the collection, calculation and payment of winnings.
Anti-Money Laundering (AML)
A complete list of anti-money laundering-related legislation is available on the Ministry of Finance’s website.
Data Protection
A list of all data protection-related legislation is available on the Office for Personal Data Protection’s website.
Advertising
- Act of November 19, 2009 on Gambling.
- Code of Ethics in Advertising, enacted by The Advertising Council (Rada Reklamy).
Gambling Regulator
Tax Administration (under the Ministry of Finance)
ul. Świętokrzyska 12
00-916 Warsaw
Tel: (+48) 22 330 03 30
Email:
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:
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:
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:
Website: https://radareklamy.pl/en/home-en/
Status |
Regulated. Local licensing in designated gambling areas in the country. The designated gambling zones are: Açores; Algarve; Espinho; Estoril; Figueira da Foz; Funchal; Porto Santo; Póvoa de Varzim; Troia; and Vidago-Pedras Salgadas (Article 3(1) and (2) of Decree-Law No. 422/89). |
Games Permitted |
A list of regulated games can be found under Article 4 of Decree-Law No. 422/89 and under the “Regulated Games” section on the regulator’s website; these include poker, baccarat and roulette. The government may authorise other forms of games of chance if existing operators require it. In that case, the SRIJ must provide an opinion of the proposed activity (Article 12(2) in Annex I of Decree-Law No. 66/2015). |
Regulatory Authority |
The Gambling Regulation and Inspection Service (SRIJ). |
Authorised Operators |
The list of licensed gambling establishments can be found on the regulator’s website. |
Licensing and Costs |
Licensing Exploration of games of chance is reserved to the state, who may grant a right by way of a concession to a limited liability company or equivalent for these games to be conducted in casinos. There is no limit to the number of concessionaires available (Article 9 of Decree-Law No. 422/89). Games of chance can only be operated in casinos in the designated gaming areas and, subject to ministerial authorisations, in ships, aircraft, bingo halls and in halls reserved for major tourist events (Article 3(1)-(3) and Article 6 of Decree-Law No. 422/89). Bingo can be conducted within casinos or within private game rooms (Article 3(4) of Decree-Law No. 422/89). According to Article 10 of Decree-Law No. 422/89, licences (concessions) should be granted through a public tender process. However, in some cases, the government may award a concession without a public tender and lay down the concessionaire's obligations by law. A public tender process must be announced through a decree, and the decree must contain information such as indicated in Article 11. According to Article 17 of Decree-Law No. 422/89, the public tender will generally require a minimum investment level for the gambling project and the obligation to share part of the gambling revenues with the state. Under Article 17(1)-(3) of Decree-Law No. 422/89, the following requirements must be met:
Costs Financial obligations will be specified in the concession contract. |
Taxation |
Casino taxes are based on concession agreements with the government (Article 90 of Decree-Law No. 422/89) and are also subject to a special gambling tax, for the offering of casino games in terms of Article 84(1) of Decree-Law No. 422/89. The special gambing tax will be paid and charged pursuant to the provisions set out in Articles 84-87 of Decree-Law No. 422/89. Tax rate and base for table games Article 85 of Decree-Law No. 422/89 states that the tax on table games will be paid in two instalments, calculated in two parts. The tax rate varies according to the geographical location of the casino:
According to Article 86 of Decree-Law No. 422/89, the special gambling tax for games that do not qualify as table games is calculated on the basis of the collected gambling revenues. The rates vary according to the geographical location of the casino and are set out in Article 86(1) as follows: “Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo - 5%, 6% and 7.5% on the revenue collected from the points, respectively, for the 1st, 2nd and 3rd five-year periods , 10% in the 4th and 5th five-year periods and 20% in the other five-year periods; Other areas - 20%.” Establishing tax base for table games Article 87(1)A) of Decree-Law No. 422/89 explains how the taxable base for the special gambling tax should be established. This is set out for both table and non-table games as follows:
Establishing tax base for non-table games Article 87(1)B) of Decree-Law No. 422/89 states that for games that do not qualify as table games the taxable base of the special gambling tax is to be established on games receipts. Games receipts must be registered in a special book provided by the SRIJ. |
Taxation of Players’ Winnings |
Not specified in legislation. |
Player Credit |
Article 59 of Decree-Law No. 422/89 rules that only cash can be used to gamble, while Article 60 determines that granting credit is prohibited. |
Cardrooms
Land-based poker is regulated as a game of chance and is, therefore, restricted to casinos. For more information please see the Casinos section of this report.
Online poker is regulated under Decree-Law No. 66/2015; for more information please see the Online Gambling section of this report.
Gambling
The main Portuguese gambling legislation is Decree-Law No. 422/89 (the Portuguese Gambling Law).
In effect, this decree (under Chapter XI) establishes three forms of gambling activities: (1) games of chance or gambling, including casino games, bingo, poker, and slot machines; (2) lotteries and mutual bets; (3) “forms related to games of chance”, including raffles, tombolas, sweepstakes, advertising and hobby contests. The decree primarily regulates games of chance, which include the operation of casinos, slot machines and bingo games; it determines that slot machines can only be operated in casinos and in gambling venues.
Online Gambling
- Decree-Law No. 66/2015 (amended by Law No. 49/2018). English translation is available here.
- Decree Law No. 282/2003: establishes that SCML’s games can also be operated on the internet, telephone, mobile phones and television, among other interactive media.
Casinos
- Decree-Law No. 422/89
- Ordinance No. 217/2007: rules for casino games — American roulette, French roulette, Portuguese dice, craps, Cussec, blackjack, Caribbean stud poker, baccarat, Omaha poker, Hold’em poker, poquer sintetico, tournament poker and slot machines. Rules for tournament poker are provided in Ordinance No. 401/2015.
- Law No. 8/2006: conditions for hiring croupiers.
Bingo
- Decree-Law No. 31/2011 (amended by Decree-Law No. 65/2015): main legal framework for bingo in bingo halls.
- Ordinance No. 128/2011: regulations.
- Ordinance No. 136/2017: requirements for installation, operation and supervision of electronic bingo.
Betting
- Decree-Law No. 67/2015 (amended by Law No. 49/2018): rules for land-based fixed-odds sports betting; monopoly granted to SCML.
- Decree Law No. 68/2015: rules for mutual betting.
Racing
- Decree-Law No. 68/2015: rules for land-based mutual horseracing; monopoly granted to SCML.
- Decree-Law No. 310/2002: licensing requirements for machines and venues; per-venue limits; penalties for violation of requirements.
Lotteries
- Decree-Law No. 40397 (amended by Decree-Law No. 200/2009): set up the SCML monopoly on lottery games.
- Decree-Law No. 479/77: rules for SCML’s operation of the National Lottery.
- Decree-Law No. 412/93 (amended by Decree-Law No. 200/2009): SCML monopoly and rules for “JOKER”.
- Decree-Law No. 314/94: SCML monopoly and rules for “Instant Lottery”.
- Decree-Law No. 210/2004 (amended by Decree-Law No, 43/2016): SCML monopoly and rules for EuroMillions.
- Decree-Law No. 84/85 (amended by Decree-Law No. 114/2011): regulates Totobola and Totoloto.
- Decree-Law No. 225/98: regulates football pools called Totogolo.
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)
- Law No. 83/2017 (amended by Law 58/2020, transposing the EU 5th Anti-Money Laundering Directive (Directive 2018/843)).
Data Protection
However, according to the National Data Protection Authority’s Decision No. 494/2019, some rules of Law No. 58/2019 will not be implemented as they violate the GDPR. More information on Decision No. 494/2019 can be found here.
Advertising
- Decree-Law No. 330/90 (the Portuguese Publicity Code).
- Rules for advertising online social games, under SCML’s monopoly, and online games under a local licensing regime are given in Decree-Law No. 282/2003 and Decree-Law No. 66/2015, respectively.
- The Best Practices Manual for Gambling and Betting Advertising (2020) sets out further advertising requirements for gambling operators.
Gambling Regulator
Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Turismo de Portugal, I.P.
Rua Ivone Silva, Lote 6
1050-124 Lisboa
Portugal
Tel: (+351) 211 140 200
Email:
Website: www.srij.turismodeportugal.pt
The Ministry of Solidarity, Employment and Social Security supervises the Santa Casa da Misericórdia de Lisboa (SCML) monopoly. Its activities are further subject to review by the Inspectorate-General of Finance.
AML Regulator
Financial Information Unit (Unidade de Informação Financeira (UIF))
Novo edifício-sede da Polícia Judiciária, Rua Gomes Freire
1169-007 Lisboa
Portugal
Tel: (+351) 211 967 000
Email:
Website: www.uif.policiajudiciaria.pt
Data Protection Authority
Portuguese Data Protection Authority (Comissão Nacional de Protecção de Dados (CNPD))
Av. D. Carlos I, 134, 1º
1200-651 Lisboa
Portugal
Tel: (+351) 213 928 400
Email:
Website: www.cnpd.pt
Advertising Regulator
Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Rua Ivone Silva, Lote 6
1050-124 Lisboa
Portugal
Tel: (+351) 211 140 200
Email:
Website: www.srij.turismodeportugal.pt
Sector |
Status |
Online Gambling |
Regulated. Local licensing for online casino games (including online poker), online slot machine games, online fixed-odds sports betting and online horse race betting. State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on online pari-mutuel sports betting and online lotteries. |
Casinos |
Regulated. Local licensing in designated gambling areas in the country. |
Gaming Machines |
Regulated. Local licensing. Permitted inside casinos and in designated gambling venues. |
Betting |
Regulated.State-ownedSanta Casa da Misericórdia de Lisboa (SCML) has a monopoly on land-based sports betting. |
Racing |
Regulated.State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on pari-mutuel horse race betting. |
Lottery Games |
Regulated.State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on lottery games. |
Supplier Licensing |
Unregulated. |
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). Licences are valid for a period of ten years (Article 12(1), Gambling Act). Licences are subject to an annual fee of RON571,590 (€115,000) (Annex (1)(I)(E), Gambling Act). Casinos require a financial guarantee of RON49,704 (€10,000) per table, but not more than RON869,812 (€175,000) for each operator (Article 29(8)(b), Gambling Act). In addition to the licence and authorisation fees, traditional casino gambling operators must contribute RON4,970 (€1,000) per year 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:
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:
|
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 RON86,981 (€17,500). 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:
- For poker clubs in Bucharest, the annual authorisation fee is RON372,777 (€75,000) (Annex (1)(II)(F)(i), Gambling Act).
- For poker clubs located elsewhere, the annual authorisation fee is RON173,962 (€35,000) (Annex (1)(II)(F)(ii), Gambling Act).
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.
Gambling
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”).
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”).
Gambling Regulator
National Gambling Office of Romania
Victoriei Avenue No. 9
3rd District, Bucharest
Post code: 030022
Tel: (+40) 031 225 6200
Email:
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:
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:
Advertising Authorities
National Audiovisual Council of Romania
Libertatii boulevard No. 14,
Sector 5, Bucharest
Post code: 050706
Tel: (+40) 021 305 5350
Email:
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.
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. |
Status |
Regulated.
|
Games Permitted |
|
Regulatory Authority |
|
Authorised Operators |
A list of authorised operators is available on the Games of Chance Administration’s website. |
Licensing and Costs |
General Licensing Information
Licensing Costs
Detailed information about the casino licensing process and requirements, including location requirements, can be found in Part II, Chapter 3 of the Law on Games of Chance. |
Taxation |
According to Article 54 of the Law on Games of Chance:
|
Taxation of Players’ Winnings |
According to Article 83 of the Law on Personal Income Tax, winnings from special games of chance, i.e. casino, slot machines and betting games, are exempt from income tax. |
Player Credit |
|
Cardrooms
Poker is a special game of chance that can be organised in casinos (Article 4(1), Catalogue of the Types of Games of Chance). Casino operators can organise poker subject to a licence approved by the government (Article 34, Law on Games of Chance).
Online poker is also regulated. For more information, please refer to the Online Gambling section of this report.
Gambling
- Law on Games of Chance 2020 (No. 18/20) (English translation, as made available by the Games of Chance Administration)
- Regulation on the Types of Games of Chance (Catalogue of the Types of Games of Chance) (No. 152/20)
A complete list of gambling-related regulations is available on the Games of Chance Administration’s website.
Anti-Money Laundering (AML)
- Law on Prevention of Money Laundering and Terrorist Financing (No. 113/17, 91/19, and 153/20).
- Law on Restriction of Disposal of Property for the Prevention of Terrorism and Proliferation of Weapons of Mass Destruction (No. 29/15, 113/17 and 41/18)
The rulebook on the methodology for complying with the 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
Games of Chance Administration (Gambling and gambling advertising regulator)
Omladinskih brigada 1
11070 Novi Beograd
Tel: (+381) 11 311 7639
Email:
Website: https://uis.gov.rs/rs
Administration for the Prevention of Money Laundering
24 Resavska
11000 Belgrade
Tel: (+381) 11 7359070
Email:
Website: http://www.apml.gov.rs/english
Commissioner for Information of Public Importance and Personal Data Protection
15 Bulevar kralja Aleksandra str.
11120 Belgrade
Tel: (+381) 11 3408 900
Email:
Website: https://www.poverenik.rs/en/home.html
Regulatory Authority for Electronic Media (Advertising regulator)
5 Trg Nikole Pašića
11103 Belgrade
Tel: (+381) 11 202 8700
Email:
Website: http://www.rem.rs/sr
Status |
Regulated. Local licensing. |
Games Permitted |
The following games are permitted to be offered in land-based casinos:
(Section 4(2), Gambling Law) |
Regulatory Authority |
The Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier (URHH)) has primary oversight over the operation of gambling in the country (Section 1(e), Gambling Law). |
Authorised Operators |
The full list of authorised operators is available on the regulator’s website. |
Licensing and Costs |
Applications are currently being accepted. The number of licences is not limited. Licensing Licences are granted by the Office for the Regulation of Gambling (Section 39(1), Gambling Law), subject to the conditions prescribed under Section 39(2) of the Gambling Law being satisfied. Licence is granted for the maximum of five years (Section 39(5)(h), Gambling Law). Full licensing conditions and requirements can be found in Part 3, Chapter 3 and Parts 5 and 6 of the Gambling Law, respectively. Costs The licence application fee is €250,000 (Item 140(a)(12), Law of June 22, 1995 on administrative fees). The minimum capital required for casinos is €1.7m (Section 54(1)(i), Gambling Law). In addition, there is a requirement to provide financial surety, which is set at €500,000 for each casino (Section 69(1)(j), Gambling Law). |
Taxation |
The taxation rates for each type of casino game are as follows (Section 71, Gambling Law):
|
Taxation of Players’ Winnings |
Players’ winnings from lotteries or other games, including casino games, are expressly exempted from income tax (Section 8(1)(i) and Section 9(2)(l), Law of December 4, 2003 on income tax). |
Player Credit |
Gambling operators must not provide any form of loan or credit to players before or during the course of the game (Section 33(5), Gambling Law). |
Cardrooms
Poker is not regulated separately under the Gambling Law; it is regulated within the same framework as other table games. Table games, including poker, can exclusively be operated in casinos; except for (“poker-type”) card games in which players play against each other, which can also be operated outside of casinos (Section 2(x) and Section 7(1), Gambling Law). For information on the regulation of online poker and land-based poker, please see the Online Gambling section and the Casinos section above, respectively.
Unlike poker played in casinos (whether online or in bricks-and-mortar venues), card games played outside casinos can be operated on the basis of a general licence (Section 37(1), Gambling Law), which is awarded by the regulator and following the fulfilment of specific notification requirements prescribed under Section 38 of the Gambling Law, including the payment of a notification fee of €500 (Item 140(b), Law of June 22, 1995 on administrative fees). The regulator sets out the conditions for the operation of card games outside casinos in the general licence (Section 37(1), Gambling Law), with the main operating conditions specifically applicable to card games outside casinos set out in Section 37(4) of the Gambling Law.
The number of general licences is not limited and they are awarded for an indefinite time period (Section 37(2) of the Gambling Law).
The taxes applicable to card games operations outside casinos are €200 per table per calendar month or €1,500 per table per calendar year (Section 71(1)(m), Gambling Law). Players’ winnings from lotteries or other games, including casino games, are expressly exempted from income tax (Section 8(1)(i) and Section 9(2)(l), Law of December 4, 2003 on income tax).
Gambling
- Law of January 29, 2019 on gambling (Gambling Law)
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
- Law of November 29, 2017 on the protection of personal data (Data Protection Law)
Advertising
- Law of April 5, 2001 on advertising (Advertising Law)
- Code of Ethics of Advertising Practice (Advertising Code)
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:
Website: www.urhh.sk
AML Regulator
Financial Intelligence Unit (Finančná spravodajská jednotka (FSJ)), which falls under the regulation of the Ministry of Interior
Pribinova 2
812 72 Bratislava
Slovak Republic
Tel: (+421) 9 61051 402
Email:
Website: 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
Email:
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:
Website: www.urhh.sk
Advertising Standards Council (Rada pre reklamu (RPR))
Šustekova 51
851 04 Bratislava
Slovak Republic
Tel: (+421) 2 59324 249
Email:
Website: www.rpr.sk
Sector |
Status |
Online Gambling |
Regulated. Local licensing for online casino games, betting and racing. State-owned TIPOS holds a monopoly over numerical lotteries, special bingo and treasury 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, special bingo and treasury 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. |
Status |
Regulated. Local licensing of special games of chance in casinos. |
Games Permitted |
|
Regulatory Authority |
|
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:
Licensing costs:
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 |
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 |
|
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.
Gambling
- Gaming Act 1995
- Gaming Tax Act 1999
- Lottery Tax Act 2013
- Law on the Tax on Winnings from Classic Games of Chance 2008
- Rules on the organisation of games of chance via the internet or other telecommunication means
- Regulation on the detailed conditions to be met by the organiser in the permanent organisation of classic games of chance
A list of gambling-related laws, rules and regulations is available on the Financial Administration’s website.
Anti-Money Laundering
- Prevention of Money Laundering and Terrorist Financing Act (Official Gazette of the Republic of Slovenia No. 48/2022)
- Guidelines for the implementation of the Act on the Prevention of Money Laundering and the Financing of Terrorism for concessionaires and organisers of games of chance from 20 November 2017
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
- Gaming Act 1995
- Slovenian Advertising Code (SOK); a self-regulatory code enacted by the Slovenian Advertising Chamber (SOZ)
Gambling Regulator
Financial Administration of the Republic of Slovenia
Šmartinska 55
1000 Ljubljana
Tel: (+386) 01 478 3800
Email:
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:
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:
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:
Website: https://www.soz.si/
Regulatory Overview of Casinos |
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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. |
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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:
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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. |
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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:
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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. |
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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:
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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). |
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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. |
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 |
C/Virgen de Begoña. 3, 5ª planta. 41011 SEVILLA |
+34 954 276 038 |
|
Edificio Pignatelli. Pº María Agustín |
+34 976 714 111 |
|
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. |
Plaça de Son Castelló, 1 (Polígon de Son Castelló) - 07009 Palma |
+34 971 178 900 |
|
C/ Tomás Miller, 38 35071, Las Palmas de Gran Canaria |
+34 922 470 012 |
|
C/ Peña Herbosa nº 29 1ª Planta - Santander |
+34 942 395 563 |
|
Cuesta de Carlos V, 5 1º - 45071 Toledo |
+34 925 248 851 |
|
Pza. de Castilla y León,1. C.P.: 47008 Valladolid |
+34 983 327 850 |
|
Enric Granados, 33 - 08007 Barcelona |
+34 93 554 7440 |
|
Calle Reyes Huertas, 1 – 1º izq, 06800 Mérida |
+34 924 009 330 |
|
San Caetano, s/n |
+34 981 545 400 |
|
Piqueras, 98 - 26071 - Logroño - La Rioja |
+34 941 291 100 |
|
Avda. Gran Vía Escultor Salzillo, 32. 30005 Murcia |
+34 968 362 000 |
|
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 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).
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. |
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.
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Games Permitted |
Casino games under a state gambling licence
Casino games under a land-based commercial gambling licence
Casino games under a licence to organise gambling on vessels in international traffic
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Regulatory Authority |
Swedish Gambling Authority (Spelinspektionen - SGA) |
Authorised Operators |
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