In review: licensing and taxation of gambling activities in Netherlands
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Dutch gambling law permits a range of gambling products to be offered pursuant to the Act. It is prohibited to offer unlicensed games of chance in the Netherlands. The prohibition on promoting un licensed games has been expanded to include activities typically undertaken by affiliates. Several forms of betting are exempt from the requirement to have a licence. The case of Sporting Exchange has influenced discourse in Netherlands and is influential in shaping discourse. i.e. the case concerned FIFA Ultimate Team. In March 2022, the Council of State ruled that packs containing randomised content cannot be viewed in isolation from other content.
Games of chance are taxed at a rate of 29%. Sports and horse-race betting will be taxed. The tax base varies. For all other land-based licensed offers, the prize constitutes the taxbase. However, gambling tax is only due on prizes greater than €449. The taxes are based upon gross gaming revenue (GGR) for slot machines and casino gambling. There is a gambling levy of 1.75% for remote operators. It is not due to pay tax on winnings from certain offerings, such as remote poker. In the Netherlands, players are due a tax of up to 29% on gross earnings per month from operators outside of the country.
