In review: licensing and taxation of gambling activities in Estonia
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The Act regulates the law on gambling in Estonia. Remote and land-based gambling are subject to the Act. The ETCB exercises state supervision over the organisation of gambling. The Consumer Protection Board exercises supervision on the area of consumer laws and advertising. Financial Intelligence Unit exercises control over preventing money laundering and terrorist financing. Gambling taxation is regulated by Gabbling Tax Act, and gambling advertisement regulations are established in Article 292 of the Advertising Act of Estonia, which entered into force on 1 January 2009. A gaming location for a game of chance, toto or game. may be opened only at an address for which the local rural municipality government or city government has granted a written consent.
There are four types of gambling activity licences concerning the operation of: games of chance, lotteries, betting totos and games. The same entity may hold several licences. A gambling operator has the right to intermediate prizes and bets received from gambling organised by a foreign gambling operators with no activity licence or operating permit in Estonia. Server must store data in the non-aggregated form. Organiser must take sufficient security measures to ensure the availability, integrity and confidentiality of the data.
In review: licensing and taxation of gambling activities in Estonia.
Before obtaining the operating permit, the application must include information regarding the software used for organising remote gambling and independent expert assessment on the compliance of the Software with the requirements provided in the Act.
information regarding the software used for organising remote gambling and independent expert assessment on the compliance of the Software with the requirements provided in the Act.
The equipment used for the organisation of gambling as remote gambling must ensure the randomness of determining the outcome of a game of poker cannot be influenced by the gambling operator or any other person. The data of significant importance in playing a gambling shall be stored if the game is interrupted. Payment service providers must comply with the Act and the Law on AML. Providing access to illegal remote betting is punishable by a fine of up to €2,600. Use of cryptocurrencies in gambling is allowed.
In review: licensing and taxation of gambling activities in Estonia. The randomness of determining the outcome of a game of poker cannot be influenced by the gambling operator or any other person. Data of significant importance in playing a gambling shall be stored if the game is interrupted.
Gambling tax is paid by gambling operators. The period of taxation starts on the first day of accepting the participation fees set out in the rules of the game of chance and ends on day when the acceptance of participation fee is terminated.
Gambling tax in Estonia is €1,278.23 per table, €300 per gaming machine used for organising a game of chance, 10% of the total bets made on the gaming operator's gambling machines of games of chances, and €31.95 per gambling machine of game on skill. The tax is 18% in the event of organising lottery, the winning pot whose value exceeds €10,000, 5% for organizing a tournament of a games on chance and 5%.
In review: licensing and taxation of gambling activities in Estonia. €1,278.23 per gambling table, €300 per gaming machine used for organising a game of chance, 10% of the total bets made on the gaming operator's gambling machines of games of chances, and €31.95 per machine of game on skill. 18% in the event of organising lottery, the winning pot whose value exceeds €10,000, 5% for organizing a tournament of a games.
