In review: licensing and taxation of gambling activities in Belgium
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The operation of betting shops requires an F2 Licence. The number of fixed betting shop is limited to 600, and mobile betting stores to 60. Online gambling is restricted to land-based licencees. There is a standard expenditure limit of €500 per week per player. The Royal Decree of 28 October 2018 introduced additional restrictions on remote gambling and advertising. It is only required that certain data is stored on the Belgian server (for control purposes) and that the gaming website can be taken offline through the Belgium server. This rule is applied in conformity with EU case law.
Winnings from lotteries are exempt from taxes. There is a gaming tax, which is levied by the regional authorities. The applicable tax rates vary between different types of gambling. Online gambling is subject to a different tax rate. National Lottery is obliged to pay a monopoly rent on its public lottery activities.
