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Country-by-Country Report

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Austria: Casino Regulations

Status

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

Games Permitted

Section 1(2) of the Gambling Act explicitly lists games of “roulette, observation roulette, poker, black-jack, Two Aces, bingo, Keno, Baccarat and Baccarat chemin de fer” and their play variants as particularly within the scope of act. The same section states that this, however, is not an exhaustive list, and the Ministry of Finance can authorise other games. 

Casino licensees can also operate gaming machines in its casinos, as stipulated in Section 21(10) of the act.

Regulatory Authority

Austrian Tax Office - Department for Special Responsibilities

Authorised Operators

Casinos Austria

Licensing and Costs

General

According to Section 21(5) of the Gambling Act, the Ministry of Finance can grant up to 15 land-based casino licences.  However, only 12 licences have been allocated. The remaining three licences were cancelled and remain unallocated after the Supreme Administrative Court ruled in 2016 that the tender processes were not transparent.

  • The licence is awarded through a tender process (Section 21(1) of the act).
  • The licence is granted for a maximum of 15 years (Section 21(7)(1) of the act).
  • Applicants must be a legal entity with a seat in a EU/EEA member state with a minimum share capital of €22m (Section 21(2)(3), Gambling Act). I In case the applicant’s seat is outside the EU/EEA, granting the licence  is subject to a condition of the company committing to set up a registered office in Austria (Section 21(3), Gambling Act).
  • The amount and type of security to be provided shall be contained in the call for tenders and is to be at least 10 percent of the licensee’s share capital (Section 21(7)(2), Gambling Act).
  • Section 24 of the act states that a licensee cannot establish branches outside Austria and any acquisitions require the consent of the minister of finance.

Costs

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

Taxation

The casino tax is 30 percent of annual gross gaming revenues (Section 28(3), Gambling Act).

According to Section 28(2) of the act: “[t]he basis of assessment for the casino tax shall be the annual gross gaming revenue of each casino, in the case … gaming machines the annual gross gaming revenue from gaming machines of each casino operation reduced by the statutory turnover tax. Annual gross gaming revenues are the gaming stakes received by the casino in the calendar year and the payments made to it by the players for the provision of gaming facilities, less the winnings paid out by the casino operation and either those stakes paid in the form of specially marked gaming chips (special chips) which cannot be redeemed in money and which are only issued by the casino with the approval of the Austrian Tax Office, or an amount determined by the Austrian Tax Office for each registered casino visitor.”

Taxation of Players’ Winnings

Players’ winnings are not taxable under Austrian law.

Player Credit

Restrictions on player credit are not specified in the Gambling Act.

Cardrooms

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

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

Austria: Regulatory Framework

Gambling

Federal level

State betting laws

State gaming machine halls laws

Anti-Money Laundering

Additional AML requirements are contained in states’ betting acts.

Data Protection

Advertising

Austria: Relevant Contacts

Gambling Regulator


Ministry of Finance
Austrian Tax Office - Department for Special Responsibilities
Marxergasse 4
1030 Vienna
Tel: +43 50 233 233 / +43 50 233 790
Email: Contact via a form to be found here.
Website: www.bmf.gv.at 
www.bmf.gv.at/ministerium/aufgaben-und-organisation/dienststelle-sonderzust%C3%A4ndigkeiten.html 


AML Regulator


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


Data Protection Authority


Austrian Data Protection Authority
Barichgasse 40-42  
1030 Vienna
Tel: +43 152 1520
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.dsb.gv.at 


Advertising Regulator


Ministry of Finance
Austrian Tax Office - Department for Special Responsibilities
Marxergasse 4
1030 Vienna
Tel: +43 50 233 233 / +43 50 233 790
Email: Contact via a form to be found here.
Website: www.bmf.gv.at 
www.bmf.gv.at/ministerium/aufgaben-und-organisation/dienststelle-sonderzust%C3%A4ndigkeiten.html 

Belgium: Casino Regulations

Status

Regulated. Local licensing under Class A licences.

Games Permitted

Permitted casino games are categorised as table games and automatic (slot machine) games. Table games include baccarat, big wheel, blackjack, poker, chemin de fer, craps, punto banco, roulette and bingo (Article 1, Royal Decree of July 19, 2001).

Article 3(3) of the Gambling Law also mentions card games “only requiring a very limited stake and which can only provide the player or gambler with a material gain of low value”. 

Regulatory Authority

The Belgian Gaming Commission (BGC) is the independent advisory, decision-making and control body, which oversees licensing and enforcement (Articles 9 and 10(§6), Gambling Law).

Authorised Operators

The list of Class A licensees is available on the BGC's website. 

Licensing and Costs

According to the BGC, all nine Class A casino licences have been granted and new applications are not currently being accepted. An updated list of casinos granted Class A licences are available here.

Licensing 

Casinos are classified as “Class I” gaming establishments (Article 6, Gambling Law), which are establishments that require a Class A licence (Article 25(1), Gambling Law).

The number of Class A licences is limited to nine (Article 29, Gambling Law). The licence is granted by the BGC for a renewable period of 15 years (Article 25(1), Gambling Law), subject to the conditions prescribed under Articles 31 and 32 of the Gambling Law (Article 21(§1), Gambling Law). 

Further details on the licensing procedure to obtain a Class A licence are listed in the Royal Decree of July 19, 2001, and are available on the BGC's website. 

Costs 

An applicant must pay a “guarantee” (deposit fee) of €250,000 before they can obtain a Class A licence (Article 71, Gambling Law). 

Operators must also pay an annual licensing fee for the operational costs of the BGC (Article 19(§1), Gambling Law). The Royal Decree of January 28, 2021 states that the current contribution for a Class A licence is €22,085. In addition, under the terms of a Class A licence, casino licensees that operate gaming machines must pay €714 per machine, with a minimum total of €21,475 (Article 1(§1), Royal Decree of January 28, 2021).

Taxation

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


In the Flemish region, the tax applicable to casino games is divided as follows: 

  • 33 percent of daily income. 
  • 44 percent of gross gaming revenue (GGR) exceeding €865,000.

 

In the Walloon region, the tax applicable to casino games is divided as follows:

  • Baccarat chemin de fer: 4.8 percent of bankers’ winnings.
  • Roulette without zero: 2.75 percent of professional players’ winnings.
  • Slot machines: the tax ranges between 20 and 50 percent depending on the amount of GGR. 
  • Other casino games: 33 percent of GGR up to €1.36m, and 44 percent of GGR above €1.36m.
 

In the Brussels-Capital region, the tax applicable to casino games is divided as follows:

  • 15 percent of the gross amount of the wagered sums.
  • Card games (excluding black-jack and Texas hold’em poker) and games using dice or domino: 11 percent of actual gross margin. 
  • Roulette without zero: 2.75 percent of professional players’ winnings. 
  • Other casino games (including blackjack and Texas hold-em poker): 33 percent of GGR up to €1.36m, and 44 percent of GGR above €1.36m.


(See the declaration form under How to Pay the Tax section on the FPS website.)

Taxation of Players’ Winnings

The FAQ section of the BGC's website states that players’ winnings are exempt from taxation in Belgium, unless participation in games is in a professional capacity (e.g., a professional poker player), in which case the tax rate is determined by the region in which the game is played. 

Player Credit

“Apart from the use of credit cards and debit cards in Class I gaming establishments, it is prohibited for any person to allow players or gamblers any form of loan or credit or to enter with them into any material or financial transaction for the purpose of paying for a stake or a loss.” (Article 58, Gambling Law).


Cardrooms 

Poker is only permitted in licensed land-based and online casinos. Electronic poker games can also be played in slot machine arcades. However, an exception is provided for card games that have limited stakes and limited material advantages, which can be played outside casinos and slot machine arcades (Article 3(3), Gambling Law).

Belgium: Regulatory Framework

Gambling 


All relevant royal decrees complementing the Gambling Act are available on the Belgian Official Gazette website. English versions can be found on the Gambling Commission’s website. 

Anti-Money Laundering (AML)


Data Protection


Advertising 

Belgium: Relevant Contacts

Gambling Regulator

Belgian Gaming Commission (BGC)
Kantersteen 47, 1000 Brussels, Belgium
Tel: (+32) 02 504 00 40
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. (link to contact form)
Website: www.gamingcommission.be

AML Regulator

Financial Intelligence Processing Unit (CTIF-CFI)
Avenue de la Toison d’Or 55 PO Box 1,
1060 Brussels, Belgium
Tel: (+32) 02 533 72 11
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.ctif-cfi.be

Data Protection Authority

Data Protection Authority (DPA)
Rue de la Presse 35,
1000 Brussels, Belgium
Tel: (+32) 02 274 48 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.dataprotectionauthority.be

Advertising Authority

Jury for Ethical Advertising Practices (JEP)
Rue Bara 175,
1070 Brussels, Belgium
Tel: (+32) 02 502 70 70
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.jep.be/fr

 

Cyprus: Casino Regulations

Status

Regulated. Private monopoly.

According to Article 15 of the Casino Law, casino operations are to be operated by a single operator as part of a 30-year concession contract. As part of this contract, the operator has a 15-year exclusivity period, during which time no other casino operators can be authorised to operate in Cyprus.

Under the exclusivity period, the licensee will also have the opportunity to operate up to four satellite casinos, which should be located in different districts to the casino-resort. The licensee can also operate a temporary casino that will close once the main venue is finalised (Article 15, Casino Law).

Games Permitted

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

Regulatory Authority

Cyprus Gaming and Casino Supervision Commission 

Authorised Operators

The only casino licence available in Cyprus was awarded to a consortium, largely controlled by Melco International, after the company acquired Hard Rock’s interest in the project in mid-2017.

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

Licensing and Costs

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

According to Article 26 of the Casino Law, once the casino licence has been granted, the administrator will pay the commission an initial licence fee and an annual licence fee. The amount of the initial licence fee will be the amount that the applicant has agreed to pay in response to the invitation to submit a complete proposal for the operation of the casino-resort.

The amount of the annual licence fee that is due in the first four years of the operation of the casino-resort will be €2.5m, and for the following four years the amount will be €5m. During the first eight years, the annual licence fee cannot be increased. From the ninth year, the licence fee can increase up to €6m; whereas from the 13th year the licence fee can increase up to €7.2m.

According to Article 39(4) of the casino regulations, “The operator shall pay the Commission an annual licence fee for each casino gaming machines premises licence in the amount of to five hundred thousand euros (€500,000) per satellite casino premises. For the one satellite casino premises where [the] operator has exercise[d] the option to include up to five tables, the annual fee shall be one million euros (€1,000,000).”

Taxation

The monthly casino tax will be at a rate of 15 percent of gross gaming revenues (GGR) and this rate may not be raised during the exclusivity period (Article 80, Casino Law).

Taxation of Players’ Winnings

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

Player Credit

Casino operators are allowed to offer complementary items, gifts, cash or other items to players under specific conditions (Article 42, Casino Law). The provision of the credit agreement is subject to approval by the commission.

Cardrooms 

The Law on Betting Houses, Gambling Houses and the Restriction of Gambling prohibits land-based poker games, while Article 2 of the Betting Law prohibits online casino games, which include online poker.

However, under the scope of casino legislation, the only authorised casino operator in the country is authorised to offer poker games within the casino only, provided authorisation from the Cyprus Gaming and Casino Supervision Commission has been granted.

Cyprus: Regulatory Framework

Gambling 

Law on Betting Houses, Gambling Houses and the Restriction of Gambling (Chapter 151 of the Statute of Laws of Cyprus, i.e., the Basic Law) prohibits playing or engaging in any game of chance or mixed game of chance or skill for money or money exchange in streets and premises including houses, rooms and offices.

Law 37(I)/2019 (Betting Law) establishes the regulatory framework for betting operations in the country when offered through land-based and remote platforms. This law also ratifies the prohibition of online casino games in the country, adding betting exchanges and spread betting to the general prohibition. An English translation can be found here.

Law 124(I)/2015 (Casino Law) regulates land-based casino games and gaming machines. This law also created the Cyprus Gaming and Casino Supervision Commission. An English translation can be found here.

Lottery Law establishes the regulatory framework for lottery operations in the country. An English translation can be found here; however, it only includes amendments up to June 1983.

Law 48/1973 regulates horse race betting.

Law 52/2018, and a decision of the Council of Ministers from November 6, 2019, allows the Greek conglomerate OPAP, through its subsidiary OPAP Cyprus, to offer several lottery games and sports betting in Cyprus.

Law 191(I)/2012 regulates the tax regime applicable to winnings of players of the government lotteries and games offered by OPAP. 

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

Relevant secondary legislation as found on the website of the Cyprus Gaming and Casino Supervision Commission can be accessed here. 

Anti-Money Laundering

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

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

Betting Law and its betting regulations are also applicable.

Data Protection

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

Cyprus: Relevant Contacts

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

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

Unit for Combating Money Laundering (MOKAS)
P.O. Box 23768
1686, Nicosia
Tel.: +357 2244 6018
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Website: www.law.gov.cy

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

Czech Republic: Casino Regulations

Status

Regulated. Local licensing.

Section 12 of the Gambling Act states that a municipality may issue a decree requiring that casino games can only be operated at the places and times specified by the decree or banned from certain locations or from the entire municipality.

Games Permitted

According to the Section 68(3) of the Gambling Act, the following games are permitted to be operated in a casino:

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

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

Requirements regarding minimum number of tables and gaming machines are prescribed in Section 68(4), (5) and (6) of the Gambling Act.

Regulatory Authority

Ministry of Finance

Authorised Operators

The full official list of licensed casino providers can be found here.

Licensing and Costs

General

  • Casinos are defined in the Gambling Act as: “a standalone, constructionally separated premises on which a live

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

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

Costs

 

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

Taxation

The gambling tax rates are:

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

Sections 3 and 4, Gambling Tax Act.

Taxation of Players’ Winnings

Section 10(3)(b), of the Income Tax Act stipulates that profits from gambling that do not exceed CZK1m in the tax period are exempt from income tax. 

Player Credit

Not expressly regulated.

Cardrooms 

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

Czech Republic: Regulatory Framework

Gambling

  • Gambling Act. The non-official English translation of the act can be found here.
  • Gambling Tax Act.
  • Decree 439/2016 on the minimum requirements for output documents of expert assessment and certification and their provision to bodies performing state administration in the field of gambling.
  • Decree 208/2017 laying down the range of technical parameters for gambling establishments, the requirements for the protection and storage of game and financial data and their technical parameters.
  • Decree 10/2019  on the method of notification and sending of information and data transmission by the gambling operator, extent of transmitted data and other technical parameters of data transmission

All applicable laws and regulations can be found on the regulator’s website here.

Anti-Money Laundering

Data Protection

Advertising

Czech Republic: Relevant Contacts

Gambling Regulator

Ministry of Finance
Letenská 525/15
118 10 Prague
Tel: + 420 257 041 111
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.mfcr.cz

AML Regulator

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

Data Protection Authority

Office for Personal Data Protection

Pplk. Sochora 27

170 00 Prague

Tel: +420 234 665 111

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

 

Advertising Regulator

Council for Radio and Television Broadcasting
Skretova 44/6
Prague 2
Tel: +420 274 813 830, +420 226 236 000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.rrtv.cz

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

Czech Republic: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

Casinos

Regulated. Local licensing.

Gaming Machines

Regulated. Local licensing.

Betting

Regulated. Local licensing.

Racing

Regulated. Local licensing.

Lottery Games

Regulated. Local licensing.

Supplier Licensing


Suppliers do not need to be licensed. However, gambling equipment and software must meet the requirements set out in Section 109(1) of the Gambling Act.

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

 

Status

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

Games Permitted

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

  • Roulette.
  • Baccarat.
  • Punto banco.
  • Blackjack.
  • Poker.
  • Games on slot machines offering cash winnings. 

Regulatory Authority

Danish Gambling Authority (Spillemyndigheden)

Authorised Operators

The list of licensees can be found on the regulator’s website.

Licensing and Costs

Licensing

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

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

An applicant must be established in Denmark or in any other EU or EEA country, or be approved by the regulator, or have a representative resident in Denmark (Section 27 of the Gambling Act).

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

Costs

A fee dependent on a casino’s gross gaming revenue (GGR) must be paid by licensees. According to the regulator’s website (in 2022): 

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

Taxation

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

*A “trunk” is “a special container at the gaming tables where players can put chips as gifts for the staff” (as explained in the Tax Administration’s Legal Guide on Gambling Fees).

Section 10(2) of the Act on Duty on Gambling also provides that “[w]hen holding tournaments, the taxable amount may not be less than 4 percent of the total deposits in the tournaments”.

Taxation of Players’ Winnings

According to Section 1(3) of the Act on Duty on Gambling, “[w]innings from games covered by this Act are not included in the calculation of taxable income. The same applies to winnings won in games that correspond to the games covered by this Act and that are offered or arranged in another EU or EEA country and are permitted in that country.”

Player Credit

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

Cardrooms 

Land-based poker tournaments can be organised subject to a licence granted by the Danish Gambling Authority. The application fee is DKK1,000 and the licence is valid for a maximum of two years. More information is available on the Danish Gambling Authority’s website and in the Poker Act.  

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

Denmark: Regulatory Framework

Gambling 

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


Anti-Money Laundering (AML)


Data Protection


Advertising 

Denmark: Relevant Contacts

Gambling Regulator

Danish Gambling Authority (Spillemyndigheden), which also manages the supervision of money laundering and advertising in the gambling sector in Denmark.
Englandsgade 25, 6. sal, 
5000 Odense, Denmark
Tel:  (+45) 72 38 79 13
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.spillemyndigheden.dk

AML Regulator

Money Laundering Secretariat (National enhed for Særlig Kriminalitet (NSK)) is a unit within 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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.anklagemyndigheden.dk/da/statsadvokaten-for-saerlig-kriminalitet 

Data Protection Authority

Data Protection Agency (Datatilsynet)
Carl Jacobsens Vej 35, 
2500 Valby, Denmark
Tel: (+45) 33 19 32 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.datatilsynet.dk 

Advertising 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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.spillemyndigheden.dk

Estonia: Casino Regulations

Status

Regulated.

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

Games Permitted

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

  • “Games organised on gaming tables and gaming machines: games, the outcome of which is determined by means of an electronic, mechanical or electro-mechanical device prepared or adapted for the organisation of gambling, or with the help of the organiser of the game;
  • Additional games of chance: games which upon fulfilment of the conditions set by the rules of game grant an opportunity to the player playing on a gaming machine or gaming table to win a prize collected out of the bets of the gaming machines or gaming tables or another predetermined prize.”

Regulatory Authority

Tax and Customs Board

Authorised Operators

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

Licensing and Costs

General Licensing Information

  • Applications for both the activity licence and operating permit are currently being accepted.
  • Pursuant to Section 16(1) of the Gambling Act, an activity licence is issued for an unspecified period of time and expires in cases specified in Section 211 of the act.
  • According to Section 22(3) of the Gambling Act, the operating permit for a gaming location is issued for a period of up to 20 years. However, unless the gaming location for games of chance or skill is located on a ship registered in Estonia, the operating permit is issued for a period of time indicated in the written consent for opening the gaming location, which is granted by the local rural municipality government or city government of the gaming location. According to Section 27(1) of the act, the consent for opening a gaming location for games of chance is valid for five to 20 years, while the same for games of skill at a gaming location is valid for up to 20 years.
  • A gambling operator shall be a public or a private limited company with the following minimum share capital specified for different games:
  • €1m for games of chance (Section 9(4), Gambling Act).
  • €25,000 for games of skill (Section 9(6) of the act).
  • According to Section 10(1) of the Gambling Act, an operator, except for non-profit associations organising toto, is mandated to maintain an additional reserve from annual net profit transfers or other transfers which can be entered in a reserve pursuant to law or the articles of association. The amount of additional reserve shall not be less than ⅓ of the share capital (Section 10(2) of the act). At least 1/7 of the net profit shall be added to the additional reserve every financial year (Section 10(3) of the act).
  • According to Section 37(6) of the Gambling Act, the gaming location is mandated to possess at least 40 gaming machines or at least five gaming tables, on which the gambling tax is paid (i.e., there can be: a gaming location with at least five tables and fewer than 40 machines; a gaming location with at least 40 machines and fewer than five tables; and a gaming location with both five (or more) tables and 40 (or more) machines).
  • According to Section 8(7) of the Gambling Act: “A gambling operator has the right to intermediate prizes and bets received from gambling organised by a foreign gambling operator with no activity licence or operating permit in Estonia, as well as payments to the account of the foreign gambling operator for making a bet in such gambling. In that case the intermediary of prizes, bets or payments transferred to the account of the foreign gambling operator for making bets is considered a gambling operator within the meaning of this Act, and the foreign gambling operator is considered a person to whom the activities aimed at organising gambling are transferred within the meaning of this Act.”

Licensing Costs

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

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

Taxation
  • Gambling tax is paid monthly (Section 3(1), Gambling Tax Act).
  • The tax rates for organising gambling at gaming locations are as follows:
  • €1,278.23 per gambling table (Section 6(1), Gambling Tax Act).
  • €300 per gaming machine used for organising games of chance and 10 percent of the total bets made on the gaming machines, less the winnings (Section 6(2), Gambling Tax Act).
  • €31.95 per gaming machine for games of skill (Section 6(3), Gambling Tax Act).
  • Pursuant to Section 3(3) of the Gambling Tax Act: “In the event of organising a tournament of a game of chance, the period of taxation is the period during which one tournament of a game of chance is organised, starting on the first day of accepting the participation fees set out in the rules of tournament of the game of chance and ending on the day when the acceptance of participation fees set out in the rules of tournament of the game of chance is terminated.”
  • According to Sections 1(1)(6) and 6(8) of the Gambling Tax Act, a 5 percent tax is imposed on the total amount of participation fees, less the portion accruing to the prize pool, for organising a tournament of a game of chance.
  • According to Sections 1(1)(8) and 6)8) of the Gambling Tax Act, a 5 percent tax is imposed on the total amount of the participation fees, for organising a ring game tournament.

Taxation of Players’ Winnings

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

Player Credit

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

 

Cardrooms 

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

 1) a tournament;

 2) a ring game.”

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

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

Estonia: Regulatory Framework

Gambling

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

Anti-Money Laundering (AML)

Data Protection

Advertising

Estonia: Relevant Contacts

Tax and Customs Board (Gambling authority)
Lõõtsa 8a
15176 Tallinn
Tel: (+372) 880 0812
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.emta.ee/en/business-client/registration-business/gambling-operators

 

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


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

 

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

 

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

Finland: Regulatory Framework

Gambling 

The list of relevant applicable legislation can be accessed here.

Anti-Money Laundering (AML)


Data Protection


Advertising 

Finland: Relevant Contacts

Gambling Regulator

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

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

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


AML Regulator

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


Data Protection Authority

Data Protection Ombudsman
Lintulahdenkuja 4, 00531 Helsinki
Tel: (+358) 0295 666 700
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.tietosuoja.fi


Advertising Regulator

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

France: Casino Regulations

Status

Regulated. Local licensing.

Games Permitted

Games permitted are slot machines and "table games" (card games or roulette-based games). For a full list of games that can be authorised in casinos, see Article D321-13 of the Homeland Security Code.

Regulatory Authority

Ministry of Interior (Ministère de l'Intérieur).

Authorised Operators

A list of all authorised casino operators, as of July 2021, can be found on data.gouv.fr.

Licensing and Costs

Licensing

Articles L321-1 and L321-3 of the Homeland Security Code regulate the location of casinos in sea or thermal resorts, as well as other locations that are classified as tourist resorts. Casinos can also be organised on commercial vessels flying the French flag.

Licences are granted by the minister of the interior, following a complex procedure involving the prior approval of the casino by a local government advisory panel (Articles R321-2 to R321-5, Homeland Security Code).

The duration of the concession will be established by the decision of the minister of the interior (Article R321-5, Homeland Security Code). The licence issued for a casino on commercial vessels cannot exceed five years (Article R321-5-4, Homeland Security Code).

The Homeland Security Code does not mention any limit on the number of licences that can be issued. 

Detailed licensing requirements can be found in the Decree of May 14, 2007.

Costs 

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

Taxation

According to Article L2333-56 of the General Local Authorities Code, taxation is progressive and based on gross gaming revenue (GGR); it can range from 6 to 83.5 percent of GGR, and is as follows: 

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

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

Taxation of Players’ Winnings

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

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

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

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

Player Credit

Player credit is prohibited (Article L320-17, Homeland Security Code).

Cardrooms 

Land-based poker is allowed in casinos. For more information please refer to the Casinos section of this report.

Online poker is also regulated and subject to local licensing. For further information, please refer to the Online Gambling section of this report.

France: Regulatory Framework

Gambling 

The National Gambling Authority (Autorité Nationale des Jeux - ANJ) lists all other acts relevant to the online gambling sector on its website. 


Anti-Money Laundering (AML)



Data Protection


Advertising 

France: Relevant Contacts

Gambling Regulator

National Gambling Authority (Autorité Nationale des Jeux - ANJ)
99-101 Rue Leblanc 
75015 Paris
France
Tel: (+33) (0)1 57 13 13 00
Email: www.anj.fr/contact
Website: www.anj.fr

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


AML Regulator

Ministry of Economy, Finance and Recovery (Autorité des Marchés Financiers - AMF)
17 Place de la Bourse
75082 Paris Cedex 02
France
Tel: (+33) (0)1 53 45 60 00
Email: www.amf-france.org/fr/nous-contacter
Website: www.amf-france.org


Data Protection Authority

National Commission for Computing and Liberties (Commission Nationale de l'Informatique et des Libertés - CNIL)
3 Place de Fontenoy, TSA 80715 
75334 Paris Cedex 07
France
Tel: (+33) (0)1 53 73 22 22
Website: www.cnil.fr


Advertising Regulator

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

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

Germany: Casino Regulations

Regulatory Overview of Casinos

Status

Regulated. Local licensing. Land-based casinos are regulated and licensed by the state in which they are situated. There are two types of land-based casinos in Germany: casinos owned by private companies; and casinos directly or indirectly owned by states.

 

The states also set a limit on the number of casinos in their territory; these quotas vary from region to region. 

 

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

Games Permitted

Casinos are licensed by the state in which they are situated. Each state passes its own legislation regarding the types of games it permits in the casinos within its borders.

Regulatory Authority

The regulatory authorities are the competent gambling regulatory authorities of the states.

Authorised Operators

There are two industry associations for casinos in Germany. The first is the Deutscher Spielbankenverband, which is the trade body for publicly-owned casinos. The second is the Bundesverband Privater Spielbanken, which represents the interests of the private casino operators in Germany.

 

A list and contact details of state-owned casinos represented by the Deutscher Spielbankenverband can be found here.

 

A list of privately-owned casinos that are members of the Bundesverband Privater Spielbanken can be found here.

Licensing and Costs

Casinos are licensed at a state level depending on the legislation of the state.

Taxation

Taxes on casino profits vary from state to state.

Taxation of Players’ Winnings

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

Player Credit

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

Part Nine of the Interstate Treaty on Gambling provides for the establishment of the Joint Gambling Authority of the Federal States and transitional rules that will be in place until the authority assumes all its responsibilities by the end of 2022 (Section 27p, treaty). The authority will have its seat in Halle (Saale), Saxony-Anhalt and ultimately, among other duties, will be responsible for issuing all permits/licences under the treaty (Section 27f, treaty). The authority, which will be called the Joint Gambling Authority of the States, already launched its website.

In the interim, until December 31, 2022, the gambling authorities in respective states are responsible for the following:

  • Licences and permits for operation and brokerage of online sports betting and horse race betting

Hesse
Regierungspräsidium Darmstadt

Postfach Regierungspräsidium Darmstadt
64278 Darmstadt
Tel: +49 (615) 1128568
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

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

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

Germany: Regulatory Framework

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

Federal Laws

The three most important federal acts regarding gambling in Germany are:

  • The Horse Race Betting and Lottery Act (Rennwett- und Lotteriegesetz), which contains provisions regarding horse race betting, lotteries and the taxation of sports betting.

At state level, the most significant piece of gambling legislation in Germany is the Interstate Treaty on Gambling. Although its title suggests federal legislation, it is decided by the heads of the states and, after their approval, must be approved and converted into state laws by state parliaments. Each state has its own gambling act incorporating the provisions of the Interstate Treaty.

In addition to their gambling acts based on the Interstate Treaty, the states have their own laws on casinos and slot halls containing the detailed rules of these sectors. The following lists contain links to the relevant state laws:

State casino laws

State gaming machine halls laws

 

State online casino laws

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

Anti-Money Laundering (federal level)

An unofficial English translation can be found here.  

Data Protection (federal level)

An English translation is available here.

Germany: Sector-by-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing for sports betting, horse race betting, online slots and poker at the federal level. Online casino games other than online slots and poker may be available at a state/multistate level.

Casinos

Regulated. Local licensing.

Cardrooms

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

Gaming Machines

Regulated. Local licensing. Licences at state level.

Betting

Regulated. Local licensing. Licences at state level.

Supplier Licensing 

Supplier licensing is not currently regulated.

Racing 

Regulated. Local licensing. Licences at state level.

Lottery Games

Regulated. State monopoly.

 

Greece: Casino Regulations

Status


Regulated. Local licensing.

Games Permitted


According to Article 3(7), Law 2206/1994, the games that are allowed to be played in casinos are:

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

Regulatory Authority

Hellenic Gaming Commission (HGC)

Authorised Operators


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

Licensing and Costs

 

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

Casinos licences are issued through public tenders that are not continuously available in Greece. Casinos can only be located in specific locations as established by legislation.

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

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

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

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

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

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

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

 

Taxation

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

  • Profits up to €100 = 0 percent tax
  • Profits from €100.01 to €500 = 2.5 percent
  • Profits from €200.01 to €500 = 5.0 percent
  • Profits from €500.01 and more = 7.5 percent

Tax paid on gaming session (Article 60)

A gaming session is the period from the moment a player enters an individual player card into a gaming machine or from the moment he or she connects to the Central Information System (CSF) of an online gambling provider. The gaming session ends the moment the player extracts their playing card or disconnects from the gaming provider’s CSF. The session ends after 24 hours regardless of the above factors.

Gaming session tax is paid at the following rates:

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

Player Credit


According to Article 378(26), Law 4512/2018, casinos licensed under this law can provide credit for those playing with amounts of more than €50,000.

 

Cardrooms

Land-based poker is regulated in Greece under Ministerial Decision 9501/2010.

Poker games and tournaments can only take place in the premises of licensed casino operators. Additional information on poker games can be found on the Hellenic Gaming Commission’s website.

Online poker is regulated. Additional information can be found on the Hellenic Gaming Commission’s website.

Greece: Regulatory Framework

 

Gambling 

The official government gazette search engine can be found here.

An unofficial search engine for consolidated Greek legislation with translated English versions can be found at kodiko.gr.

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

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

A list of laws and regulations on gambling in Greece can be found on the Hellenic Gaming Commission’s website within the Law Library section.

Anti-Money Laundering (AML)

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

Data Protection

Advertising 

Greece: Relevant Contacts

 

Gambling Regulator

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

Acharnon 17 & Mavrokordatou Square 

104 38, Athens, Greece

Tel: +30 211 1075000

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

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

AML Regulator

Hellenic FIU (Anti-Money Laundering Authority)

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

Tel: +30 210 340922

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

Data Protection Authority

Hellenic Data Protection Authority

Kifissias 1-3, 

115 23, Athens, Greece

Tel: +30 210 6475600

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

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

Advertising Regulator

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

Acharnon 17 & Mavrokordatou Square 

104 38, Athens, Greece

Tel: +30 211 1075000

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

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

Finance Office

Ministry of Finance

Nikis 5-7

105 63 Athens

Greece

Tel: +30 210 3332644

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

Website: https://www.minfin.gr/

Hungary: Contacts

Gambling Regulator


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


AML Regulator


Hungarian Financial Intelligence Unit
Address: 1033 Budapest, Huszti út 42.
Postal address: 1300 Budapest, Pf.: 307
Tel: +36 (1) 43 09 466; 
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://pei.nav.gov.hu

Data Protection Authority


Hungarian National Authority for Data Protection and Freedom of Information
Address: 1055 Budapest, Falk Miksa utca 9-11
Postal address: 1363 Budapest, Pf.: 9.
Tel: +36 (30) 683-5969
+36 (30) 549-6838
+36 (1) 391 1400 
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.naih.hu/

Hungary: Regulatory Framework

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

Anti-Money Laundering

 

Advertising

 

Hungary: Sector-By-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing and state monopoly. 

 

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

 

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

 

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).

 

Latvia: Casino Regulations

Status

Regulated.

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

Games Permitted

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

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

Regulatory Authority

Lotteries and Gambling Supervisory Inspection of Latvia (IAUI)

Authorised Operators

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

Licensing and Costs

General Licensing Information

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

Licensing Costs

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

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

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

Player Credit

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

 

Cardrooms 

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

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

 
Latvia: Regulatory Framework

Gambling

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

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

Anti-Money Laundering (AML)

Data Protection

Advertising 

Advertising Law 1999

Latvia: Relevant Contacts

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

 

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

 

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

 

National Electronic Mass Media Council (Advertising Regulator)
Tel: +371 67 221 848
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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.

Liechtenstein: Regulatory Framework

Gambling 


Anti-Money Laundering (AML)


Data Protection


Advertising 

Liechtenstein: Relevant Contacts

Gambling Regulator

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


AML Regulator

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


Data Protection Authority

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


Advertising Regulator

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

Lithuania: Casino Regulations

Status

Regulated.

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

Games Permitted

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

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

Regulatory Authority

Gaming Control Authority

Authorised Operators

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

Licensing and Costs

General Licensing Costs

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

Licensing Costs

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

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

Taxation of Players’ Winnings

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

Player Credit

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

  • Gaming companies are prohibited to grant “any loans to other persons”.
  • Using debit and credit cards for payment, as well as installing ATMs in the premises where land-based gaming is organised, is prohibited.

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

Lithuania: Regulatory Framework

Gambling 

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

Anti-Money Laundering (AML)

Data Protection

Advertising 

Lithuania: Relevant Contacts

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

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

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

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

Luxembourg: Regulatory Framework

Gambling 


Anti-Money Laundering (AML)


Data Protection


Advertising 

Luxembourg: Relevant Contacts

Gambling Regulator

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

National Foundation of Grand-Duchess Charlotte (Œuvre Nationale de Secours Grande-Duchesse Charlotte)
18, rue Léon Laval
L-3372 Leudelange
Tel:(+352) 22 56 67 – 1
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.oeuvre.lu


AML Regulator

Financial Intelligence Unit (Cellule de Renseignement Financier (CRF))
41B, bd. Franklin D. Roosevelt
L-2080 Luxembourg
Tel: (+352) 47 59 81-2447
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.justice.public.lu/fr/organisation-justice/crf.html 


Data Protection Authority

National Commission for Data Protection (Commission Nationale pour la Protection des Données (CNPD))
15 Boulevard du Jazz 
L-4370 Belvaux
Tel: (+352) 26 10 60-1
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:www.cnpd.public.lu


Advertising Regulator

There is no specific regulator responsible for the oversight of advertising in Luxembourg. 

Malta: Casino Regulations

Status

Regulated. Local licensing. 

Cruise casinos located on cruise ships are regulated. Local permits are available.

Games Permitted

Games permitted include:

  • Roulette
  • Blackjack
  • Baccarat
  • Poker played against the house
  • Lotteries
  • Secondary lotteries
  • Virtual sports games.

Section 1(b)(i), First Schedule - Licence Categories, Gaming Authorisations Regulations (p. 12).

Regulatory Authority

Malta Gaming Authority (MGA)

Authorised Operators

Authorised operators can be found on the MGA’s website under the MGA Licensee Register section.

Licensing and Costs

 

 

Licensing

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

Types of Gaming Services 

Gaming service licences are a business to consumer licence which offer or carry out a gaming service. The types of licences available are as follows:  

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

Costs

The following annual licence fee and compliance contributions must be made to the MGA: 

Fixed annual licence fee

 

Additional information can also be found on the MGA’s website under the Fees and Taxation section.  

Compliance Contributions 

A compliance contribution is “the aggregate of the amounts, including where applicable the minimum amount or the maximum amount, as the case may be, resulting from the application of the computational method prescribed in each of sub-regulations (2), (3), (4) and (5) of regulation 3”. Part I, Section 2(2), Gaming Licence Fees Regulations 2018 (p. 2).

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

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

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

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

For more information on the licensing process, please see the MGA’s website.

Taxation

Gaming operators must pay a gaming tax. 

  • 5 percent of gross gaming revenue (GGR) generated from Malta-based players. Determination of taxability is whether the player is established, has their permanent address in and/or usually resides in Malta. Part II, Section 3, Gaming Tax Regulations 2018 (p. 3).
 

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

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

Additional information has been provided by the MGA in the White Paper to Future Proof Malta’s Gaming Legal Framework (July 2017).

Taxation of Players’ Winnings

Winnings from gambling are not classified as taxable income.

Player Credit

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

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

Cardrooms

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

Poker tournaments can be classified as “junket events”, which are defined as “a Type 3 gaming service event, with specific start and end dates, organised within a gaming premises in possession of a concession issued by the government as a competition between players which, in view of its nature, profile and prestige is able to induce high quality players to such gaming premises to compete in said event”. Section 2, Gaming Definitions Regulation (p. 1).

Malta: Regulatory Framework

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

Gambling 

Malta gambling law is based on a three-tier framework, as follows:

Tier one: Main act

Tier two: Secondary legislation and regulations

Tier three:  Directives and other legally binding and non-binding instruments issued by the Malta Gaming Authority (MGA)

The advisory instruments, which contain detailed processes and requirements, are published by the MGA. The advisory instruments provided by the MGA include:

Directives - 2018

Directives - 2019

Directives - 2020

Guidance Notes 

A further list of all the gambling-related laws, regulations and guidance can be found on the MGA’s website. 

Anti-Money Laundering

The Financial Intelligence Analysis Unit (FIAU), in concurrence with the Malta Gaming Authority, has issued: 

A list of further Maltese AML legislation and regulation can be found on the FIAU’s website here.

Data Protection

Advertising 

 

Malta: Relevant Contacts

Gaming Regulator

Malta Gaming Authority (MGA)
Building SCM 02-03, Level 4, 
SmartCity Malta, 
Ricasoli, SCM 1001
Tel: +356 2546 9000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: http://idpc.gov.mt/en/Pages/Home.aspx

Advertising Regulator

Malta Gaming Authority (MGA)
Building SCM 02-03, Level 4, 
SmartCity Malta, 
Ricasoli, SCM 1001
Tel: +356 2546 9000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: http://www.mga.org.mt/support/contact-us/

Netherlands: Casino Regulations

Status

Land-based casinos are regulated and under a state monopoly held by Holland Casino. 

Games Permitted

According to Article 4 of the Casino Games Decision 1996, French and American roulette, blackjack, baccarat/chemin de fer, punto banco, sic bo, money wheel, red dog, keno/bingo, poker, casino war, diceball and casino barbut can be played in a casino. Slot machines can also be placed in casinos.

Regulatory Authority

Netherlands Gambling Authority (Kansspelautoriteit (KSA))

Authorised Operators

Holland Casino

Licensing and Costs

Holland Casino holds the casino gambling state monopoly that was granted by the government in 1975.

Taxation

Annual gambling levy

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

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

Gambling tax

29 percent of gross gaming revenue (GGR) - gambling tax (Articles 1(a), 3(1)(a) and 5 of the Gambling Tax Act).

Taxation of Players’ Winnings

According to the tax regulator’s website:

  • Winnings under €449 are not taxed.
  • Winnings of more than €449 for games organised in the Netherlands are subject to tax of 29 percent. 

Player Credit

Not currently regulated.

Cardrooms

In March 2016, the Court of Appeal of Amsterdam ruled that poker is a game of chance rather than a skill game, and confirmed that a licence is therefore required for the organisation of poker games. Holland Casino is authorised to organise land-based poker games and tournaments.

More information on poker in the Netherlands can be found here on the regulator’s website. 

Netherlands: Contacts

Gambling Regulator

Kansspelautoriteit (KSA) (Netherlands Gaming Authority)
Postbus 298
2501 CG Den Haag
Tel: +31 (0) 70 302 13 00
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: autoriteitpersoonsgegevens.nl

 
Netherlands: Regulatory Framework

Gambling

General

Online Gambling Secondary Legislation

Gaming Machines

Tax

Anti-Money Laundering

Data Protection

Advertising

Poland: Casino Regulations

Status

Regulated. Local licensing.

  • According to Article 4(1)(1)(a) of the Gambling Act, “casino” is defined as “a separated place where cylindrical games, card games, dice games or games on gaming machines are organised under the approved regulations, where the minimum total number of cylindrical games and card games organised is four, and the number of gaming machines installed ranges from five to 70 machines.”
  • According to Article 6(1) of the Gambling Act, organising cylindrical games, card games, dice games and slot machine games in casinos is subject to a casino operating licence.

Games Permitted

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

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

Regulatory Authority

Tax Administration (under the Ministry of Finance).

Authorised Operators

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

Licensing and Costs

General Licensing Information

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

Licensing Costs

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

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

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

Taxation of Players’ Winnings

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

Player Credit

Credit for gambling is currently not regulated.


Cardrooms

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

Gambling 

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

Poland: Relevant Contacts

Gambling Regulator

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

AML Authority

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

Data Protection

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

Advertising

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

Portugal: Casino Regulations

Status

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

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

Games Permitted

A list of regulated games can be found under Article 4 of Decree-Law No. 422/89 and under the “Regulated Games” section on the regulator’s website; these include poker, baccarat and roulette.

The government may authorise other forms of games of chance if existing operators require it. In that case, the SRIJ must provide an opinion of the proposed activity (Article 12(2) in Annex I of Decree-Law No. 66/2015).

Regulatory Authority

The Gambling Regulation and Inspection Service (SRIJ).

Authorised Operators

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

Licensing and Costs

Licensing

Exploration of games of chance is reserved to the state, who may grant a right by way of a concession to a limited liability company or equivalent for these games to be conducted in casinos. There is no limit to the number of concessionaires available (Article 9 of Decree-Law No. 422/89).

Games of chance can only be operated in casinos in the designated gaming areas and, subject to ministerial authorisations, in ships, aircraft, bingo halls and in halls reserved for major tourist events (Article 3(1)-(3) and Article 6 of Decree-Law No. 422/89).

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

According to Article 10 of Decree-Law No. 422/89, licences (concessions) should be granted through a public tender process. However, in some cases, the government may award a concession without a public tender and lay down the concessionaire's obligations by law. A public tender process must be announced through a decree, and the decree must contain information such as indicated in Article 11.

According to Article 17 of Decree-Law No. 422/89, the public tender will generally require a minimum investment level for the gambling project and the obligation to share part of the gambling revenues with the state.

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

  • Operators' share capital value cannot be less than 30 percent of the total net assets of the company. This threshold will increase to 40 percent after the sixth year of having signed the concession agreement.
  • At least 60 percent of the company's share capital must be represented by nominative shares or bearer shares, in a registry regime. The acquisition of shares that represent 10 percent or more of the share capital that directly or indirectly alters the shareholder control of the licensed company will not be authorised.


The government can extend the licence term when such extension is in the public interest. In some circumstances, operators may be allowed to transfer their licence to third parties. In that case, operators must obtain authorisation from the government (Article 15(1) of Decree-Law No. 422/89).

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

Costs

Financial obligations will be specified in the concession contract.

Taxation

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

The special gambing tax will be paid and charged pursuant to the provisions set out in Articles 84-87 of Decree-Law No. 422/89.

Tax rate and base for table games

Article 85 of Decree-Law No. 422/89 states that the tax on table games will be paid in two instalments, calculated in two parts. The tax rate varies according to the geographical location of the casino:

  • The first part is calculated on the basis of the initial share capital of the company at the following rates:
    • Simple/single table games: “Estoril - 0.75%; Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo - 0.1% in the 1st quinquennium, 0.15% in the 2nd quinquennium, 0.2% in the 3rd quinquennium, 0.25% in the 4th and 5th five-year periods and 0.55% in the other five-year periods; Other areas - 0.55%.”
    • Double table games: “Estoril - 1.2%; Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo - 0.15% in the 1st quinquennium, 0.25% in the 2nd quinquennium, 0.3% in the 3rd quinquennium, 0.35% in the 4th and 5th five-year periods and 0.9% in the other five-year periods; Other areas - 0.9%.”
  • The second part is calculated on the basis of the gross profits of the tables (whatever the type of table) at the following fixed rates: “Funchal, Açores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo - 10% in the first five years, 12.5% in the second five years, 15% in the third five years and 20% in the other five years; Other areas - 20%.”


Tax rate and base for non-table games

According to Article 86 of Decree-Law No. 422/89, the special gambling tax for games that do not qualify as table games is calculated on the basis of the collected gambling revenues. The rates vary according to the geographical location of the casino and are set out in Article 86(1) as follows:

“Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo - 5%, 6% and 7.5% on the revenue collected from the points, respectively, for the 1st, 2nd and 3rd five-year periods , 10% in the 4th and 5th five-year periods and 20% in the other five-year periods; Other areas - 20%.”

Establishing tax base for table games

Article 87(1)A) of Decree-Law No. 422/89 explains how the taxable base for the special gambling tax should be established. This is set out for both table and non-table games as follows:

  • When the base is established on the initial share capital, this will mean the previous month’s share capital according to the company registers.
  • When the base is established on the gross profits of the tables, the base will be established by applying different percentages over the initial share capital, varying from simple to double tables and each designated gambling area, as explained in Article 87. These rates are set out as follows:
    • For single/simple tables: “Algarve - 10%; Espinho - 21%; Estoril - 21%; Figueira da Foz - 21%; Funchal - 3%; Trojan - 1%; Vidago-Pedras Salgadas - 1%; Porto Santo - 1%; Póvoa de Varzim - 21%; Azores - 3%.”
    • For double tables: “Algarve - 15%; Espinho - 35%; Estoril - 35%; Figueira da Foz - 35%; Funchal - 4.5%; Trojan - 2.5%; Vidago-Pedras Salgadas - 2.5%; Porto Santo - 2.5%; Póvoa de Varzim - 35%; Azores - 4.5%.”
       

Establishing tax base for non-table games

Article 87(1)B) of Decree-Law No. 422/89 states that for games that do not qualify as table games the taxable base of the special gambling tax is to be established on games receipts. Games receipts must be registered in a special book provided by the SRIJ.

Taxation of Players’ Winnings

Not specified in legislation.

Player Credit

Article 59 of Decree-Law No. 422/89 rules that only cash can be used to gamble, while Article 60 determines that granting credit is prohibited.

Cardrooms

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

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

Portugal: Regulatory Framework

Gambling

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

In effect, this decree (under Chapter XI) establishes three forms of gambling activities: (1) games of chance or gambling, including casino games, bingo, poker, and slot machines; (2) lotteries and mutual bets; (3) “forms related to games of chance”, including raffles, tombolas, sweepstakes, advertising and hobby contests. The decree primarily regulates games of chance, which include the operation of casinos, slot machines and bingo games; it determines that slot machines can only be operated in casinos and in gambling venues.

Online Gambling

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

Casinos

Bingo

Betting

Racing

Lotteries

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

Anti-Money Laundering (AML)

Data Protection

However, according to the National Data Protection Authority’s Decision No. 494/2019, some rules of Law No. 58/2019 will not be implemented as they violate the GDPR. More information on Decision No. 494/2019 can be found here.

Advertising

Portugal: Relevant Contacts

Gambling Regulator

Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Turismo de Portugal, I.P.
Rua Ivone Silva, Lote 6
1050-124 Lisboa
Portugal
Tel: (+351) 211 140 200
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.srij.turismodeportugal.pt

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

AML Regulator

Financial Information Unit (Unidade de Informação Financeira (UIF))
Novo edifício-sede da Polícia Judiciária, Rua Gomes Freire
1169-007 Lisboa
Portugal
Tel: (+351) 211 967 000
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.uif.policiajudiciaria.pt

Data Protection Authority

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

Advertising Regulator

Gambling Regulation and Inspection Service (Serviço de Regulação e Inspeção de Jogos (SRIJ))
Rua Ivone Silva, Lote 6
1050-124 Lisboa
Portugal
Tel: (+351) 211 140 200
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.srij.turismodeportugal.pt

Portugal: Sector-by-Sector Analysis

Sector

Status

Online Gambling

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

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

Casinos

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

Gaming Machines

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

Betting

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

Racing

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

Lottery Games

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

Supplier Licensing

Unregulated.
Romania: Casino Regulations

Status

Regulated. Local licensing. Land-based casinos are regulated and subject to local licensing.

Games Permitted

Cards, dice, roulette balls, roulette and gambling tables, slot machines and poker tournaments (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:

  • RON323,073 (€65,000) per table within Bucharest.
  • RON173,962 (€35,000) per table outside Bucharest.

Gaming machines in operation in casinos are subject to additional fees. Please see the Gaming Machines section of this report for more information.

Taxation of Players’ Winnings

According to Title IV, Chapter VIII, Article 110(2.2) of the Tax Code, the tax rates for land-based casino gaming are: 

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

Player Credit

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

Cardrooms

Regulated. Romanian legislation does not limit the number of poker club licences that can be granted. To operate a poker club, a licence and an authorisation are required. Licences are issued by the National Gambling Office for a period of ten years, whereas authorisations have a validity of one year (Article 12(1) and 12(3), Gambling Act).

According to Annex (1)(I)(F) of the Gambling Act, poker clubs are subject to an annual licence fee of 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:

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

Romania: Regulatory Framework

Gambling

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

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

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

Anti-Money Laundering

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

Data Protection

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

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

Advertising

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

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

Audiovisual Code

 

Romania: Relevant Contacts

Gambling Regulator

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

Anti-Money Laundering Regulator 

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

Data Protection Authority

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

Advertising Authorities

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

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

Romania: Sector-By-Sector Analysis

Sector

Status

Online Gambling

Regulated. Local licensing.

Casinos

Regulated. Local licensing (including for cardrooms).

Gaming Machines

Regulated. Local licensing.

Betting 

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

Racing 

Regulated. Local licensing.

Lottery Games

Regulated. State monopoly.

Supplier Licensing

Regulated. Local licensing.
Serbia: Casino Regulations

Status

Regulated.

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

Games Permitted
  • “Games of chance in casinos are games that players play against the house or against one another on gaming tables with small balls, small dice, cards or other similar props, and which are organised exclusively in the area of the casino.” (Article 9(8), Law on Games of Chance)
  • According to Article 4(1) of the Catalogue of the Types of Games of Chance, special games of chance organised in casinos include:
  • Blackjack.
  • Roulette (American, French, Serbian-Russian).
  • Baccarat (chemin de fer).
  • Craps.
  • Poker (Draw, Caribbean Diamond, Caribbean 7 Stud, Casino Stud, Omaha, Three Card, Let It Ride).
  • Hold’em (Texas, Ultimate Texas).
  • Sic Bo.
  • Money Wheel.
  • Punto Banco.
  • According to Article 57 of the Law on Games of Chance, games of chance shall be organised on slot machines in casinos, subject to the provisions of Articles 56-78 of the Law on Games of Chance, and the obligation of owning or leasing at least 100 machines shall not apply.

Regulatory Authority

Games of Chance Administration

Authorised Operators

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

Licensing and Costs

General Licensing Information

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

Licensing Costs

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

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

Information on detailed conditions for conducting audio and video surveillance, the manner of storing documentation and physical protection in the casino, conducting video surveillance and storing documentation in the slot machine club is available here.

Taxation

According to Article 54 of the Law on Games of Chance: 

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

Taxation of Players’ Winnings

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

Player Credit
  • Article 52 of the Law on Games of Chance prohibits casino employees from providing financial assistance to players.
  • According to Article 132(26) of the Law on Games of Chance, the gambling operators shall be fined with a pecuniary fine ranging from RSD100,000 to RSD2m if they are found to allow their employees to financially assist players.

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

Serbia: Regulatory Framework

Gambling 

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

Anti-Money Laundering (AML)

The rulebook on the methodology for complying with the AML/CTF law is available on the Administration for the Prevention of Money Laundering’s website.

Data Protection

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

Advertising 

Serbia: Relevant Contacts

Games of Chance Administration (Gambling and gambling advertising regulator)
Omladinskih brigada 1
11070 Novi Beograd
Tel: (+381) 11 311 7639
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://uis.gov.rs/rs

Administration for the Prevention of Money Laundering
24 Resavska
11000 Belgrade
Tel: (+381) 11 7359070
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: http://www.apml.gov.rs/english

Commissioner for Information of Public Importance and Personal Data Protection
15 Bulevar kralja Aleksandra str.
11120 Belgrade
Tel: (+381) 11 3408 900
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: https://www.poverenik.rs/en/home.html

Regulatory Authority for Electronic Media (Advertising regulator)
5 Trg Nikole Pašića
11103 Belgrade
Tel: (+381) 11 202 8700
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: http://www.rem.rs/sr

 

Slovakia: Casino Regulations

Status

Regulated. Local licensing.

Games Permitted

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

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

(Section 4(2), Gambling Law)

Regulatory Authority

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

Authorised Operators

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

Licensing and Costs

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

Licensing

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

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

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

Costs

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

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

Taxation

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

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

Taxation of Players’ Winnings

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

Player Credit

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

Cardrooms

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

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

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

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

Slovakia: Regulatory Framework

Gambling 


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

Anti-Money Laundering (AML)

Data Protection

Advertising 

 

Slovakia: Relevant Contacts

Gambling Regulator

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

AML Regulator

Financial Intelligence Unit (Finančná spravodajská jednotka (FSJ)), which falls under the regulation of the Ministry of Interior
Pribinova 2
812 72 Bratislava
Slovak Republic
Tel: (+421) 9 61051 402
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.dataprotection.gov.sk 

Advertising Regulator

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

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

Slovakia: Sector-by-Sector Analysis

 

Sector

Status

Online Gambling

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

Status

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

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

Regulatory Authority

Financial Administration

Authorised Operators

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

Licensing and Costs

General licensing information:

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

Licensing costs:

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

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

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

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

Taxation of Players’ Winnings

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

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

Cardrooms 

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

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

Slovenia: Regulatory Framework

Gambling

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

Anti-Money Laundering

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

Data Protection

Advertising

Slovenia: Relevant Contacts

Gambling Regulator

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

Anti-Money Laundering Regulator

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


Data Protection Authority

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


Advertising Regulator

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

Spain: Casino Regulations

Regulatory Overview of Casinos

Status

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

 

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

 

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

 

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

Games Permitted

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

 

The games authorised in the autonomous communities are as follows:

Autonomous Community

Authorised Games

Andalusia

Decree 280/2009 establishes the gaming catalogue for Andalusia.

Aragon

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

Asturias

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

Basque Country

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

Balearic Islands

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

Canary Islands

The gaming catalogue for the Canary Islands is established by Decree 57/1986, modified by Decree 42/2009, which lists the games that can be operated within casinos.

Cantabria

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

Castilla-La Mancha

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

Castilla y Leon

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

Catalonia

Decree 386/2000 establishes Catalonia’s gaming catalogue.

Extremadura

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

Galicia

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

La Rioja

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

Murcia

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

Madrid

Decree 32/2004 establishes Madrid’s gaming catalogue.

Valencia Community

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

 

Regulatory Authority

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

Authorised Operators

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

 

A list of licensed operators can also be found here.

 

Some of the venues in operation are:

Autonomous Community

Venue/Operator

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

Aragon
  • Casino de Zaragoza (Comar Group)

Asturias
  • Casino de Asturias (Grupo Díaz Carbajosa)

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

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

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

Cantabria
  • Gran Casino del Sardinero (Comar Group)

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

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

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

Extremadura
  • Gran Casino Extremadura (Orenes Group)

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

La Rioja
  • Electra Rioja Gran Casino (Orenes Group)

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

Murcia
  • Gran Casino de Murcia (Orenes Group)

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

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

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

 

Licensing and Costs

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

Taxation

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

The casino tax regime is applicable as follows:

Autonomous Community

Casino Tax Regime

Andalusia

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

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

Gross Gaming Revenue

Tax

Between €0 and €2,000,000

15 percent

Between €2,000,000.01 and €3,500,000

35 percent

Between €3,500,000,01 and €5,000,000

48 percent

More than €5,000,000.1

58 percent

Aragon

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

Gross Gaming Revenue

Tax

Between €0 and €2,000,000

18 percent

Between €2,000,000.01 and €3,000,000

30 percent

Between €3,000,000.01 and €5,000,000

40 percent

More than €5,000,000

50 percent

Asturias

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

Gross Gaming Revenue

Tax

Up to €2,000,000

22 percent

Between €2,000,000.01 and €4,000,000

38 percent

Between €4,000,000.01 and €6,000,000

49 percent

More than €6,000,000

60 percent

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

Gross Gaming Revenue

Tax

Up to €2,000,000

15 percent

Between €2,000,000.01 and €4,000,000

25 percent

Between €4,000,000.01 and €6,000,000

35 percent

More than €6,000,000

45 percent

Balearic Islands

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

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.1 and €4,000,000

39 percent

Between €4.000,000.1 and €6,500,000

49 percent

More than €6,500,000

59.5 percent

Basque Country

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

Gross Gaming Revenue

Tax

Up to €3,000,000

20 percent

Between €3,000,000 and €10,000,000

33 percent

More than €10,000,000

40 percent

Canary Islands

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

Gross Gaming Revenue

Tax

Up to €1,322,226.63

20 percent

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

35 percent

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

45 percent

More than €4,363,347.89

55 percent

Cantabria

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

Gross Gaming Revenue

Tax

Between €0 and €1,450,000

20 percent

Between €1,450,000.01 and €2,300,000

38 percent

Between €2,300,000.01 and €4,500,000

49 percent

More than €4,500,000

60 percent

Castilla y Leon

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

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.01 and €3,000,000

35 percent

Between €3,000,000.01 and €5,000,000

45 percent

More than €5,000,000.01

55 percent

Castilla-La Mancha

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

Catalonia

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

Gross Gaming Revenue

Tax

Between €0 and €1,200,000

20 percent

Between €1,200,000,01 and €2,200,000

35 percent

Between €2,200,000,01 and €4,500,000

45 percent

More than €4,500,000

55 percent

Extremadura

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

Gross Gaming Revenue

Tax

Up to €2,000,000

15 percent

Between €2,000,000.01 and €4,000,000

30 percent

Between €4,000,000.01 and €6,000,000

40 percent

More than €6,000,000

50 percent

Galicia

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

Gross Gaming Revenue

Tax

Up to €1,677,207

22 percent

Between €1,677,207.01 and €2,775,016

38 percent

Between €2,775,016.01 and €5,534,788

49 percent

More than €5,534,788

60 percent

La Rioja

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

Gross Gaming Revenue

Tax

Up to €1,350,000

10 percent

Between €1,350,000.01 and €2,000,000

15 percent

More than €2,000,000

20 percent

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

Madrid

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

Gross Gaming Revenue

Tax

Up to €2,000,000

22 percent

Between €2,000,000 to €8,000,000

30 percent

Between €8,000,000 to €15,000,000

35 percent

More than €15,000,000

40 percent

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

Murcia

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

Gross Gaming Revenue

Tax

Up to €1,606,800

25 percent

Between €1,606,801 and €2,570,880

42 percent

More than €2,570,881

55 percent

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

Gross Gaming Revenue

Tax

Up to €2,000,000

18 percent

Between €2,000,000.01 and €4,000,000

38 percent

More than €4,000,000

52 percent

Valencia Community

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

Gross Gaming Revenue

Tax

Up to €2,000,000

20 percent

Between €2,000,000.01 and €4,000,000

30 percent

Between €4,000,000.01 and €6,000,000

40 percent

More than €6,000,000

50 percent

 

Taxation of Players’ Winnings

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

Player Credit

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

National Gambling Regulator

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

AML Regulator

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

Calle Alcalá, 48
28014 Madrid, Spain

Telephone: +34 91 338 8808

Data Protection Authority

Spanish Data Protection Authority (AEPD)

C/Jorge Juan, 6
28001 Madrid, Spain

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

Autonomous Community Gambling Regulators 

Autonomous Community 

Address

Telephone

Andalusia

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

+34 954 276 038

Aragon

Edificio Pignatelli. Pº María Agustín

+34 976 714 111

Asturias

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

+34 985 279 100

Basque Country

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

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

Balearic Islands

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

+34 971 178 900

Canary Islands

C/ Tomás Miller, 38

35071, Las Palmas de Gran Canaria

+34 922 470 012

Cantabria

C/ Peña Herbosa nº 29 1ª Planta - Santander

+34 942 395 563

Castilla-La Mancha

Cuesta de Carlos V, 5 1º - 45071 Toledo

+34 925 248 851

Castilla y Leon

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

+34 983 327 850

Catalonia

Enric Granados, 33 - 08007 Barcelona

+34 93 554 7440


 

Extremadura

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

+34 924 009 330

Galicia

San Caetano, s/n

+34 981 545 400

La Rioja

Piqueras, 98 - 26071 - Logroño - La Rioja

+34 941 291 100

Murcia

Avda. Gran Vía Escultor Salzillo, 32. 30005 Murcia


 

+34 968 362 000

Madrid

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

+34 915 804 260

Valencia Community

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

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

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

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

State and Autonomous Communities Competences

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

Gambling 

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

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

Autonomous Community

Main Gambling Law

Andalusia

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

Aragon

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

Asturias

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

Basque Country

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

Balearic Islands

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

Cantabria

Law 15/2006, Cantabria’s Gaming Law

Canary Islands

Law 8/2010 of Gambling and Betting.

Castilla-La Mancha

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

Castilla y Leon

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

Catalonia

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

Extremadura

Law 6/1998, Extremadura’s Gambling Law.

Galicia

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

La Rioja

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

Madrid

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

Murcia

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

Navarra

Law 16/2006,Gambling Law.

Valencia Community

Law 1/2020, Valencia Community Gambling Law.

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

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

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

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

Anti-money laundering

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

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

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

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

Data protection

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

Advertising 

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

Spain: Sector–by–Sector Analysis

Sector

Status

Online Gambling

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

 

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

 

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

 

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

 

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

Casinos

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

 

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

 

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

Cardrooms

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

Gaming Machines

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

(Sports) Betting

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

Supplier Licensing 

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

Racing 

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

Fantasy Sports

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

Lottery Games

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

Status

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

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

Games Permitted

Casino games under a state gambling licence

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

Casino games under a land-based commercial gambling licence

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

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

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

Regulatory Authority

Swedish Gambling Authority (Spelinspektionen - SGA)

Authorised Operators
  • Svenska Spel is the only company authorised to operate casinos under a state gambling licence and it does so under its subsidiary, Casino Cosmopol, in Stockholm, Malmö and Gothenburg.
  • A list of land-based commercial gambling licensees organising casino games is available on the Swedish Gambling Authority’s website.
  • A list of licensees organising casino games on vessels in international traffic is available on the