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Gambling Activities in the Netherlands

Gambling Activities in the Netherlands

Holland Casino was until recently the only gambling operator in the Netherlands. The company was established in the mid 1970’s and now has 14 casinos all over the country. Starting 2012, gambling activities in the Netherlands have fallen under the regulations of the Gaming Authority (Kansspelautoriteit) and, at the beginning of 2015, a new gaming legislation regulating online gambling was adopted. All licensing, compliance and regulations for setting up a casino in the Netherlands fall under the supervision of the Gaming Authority.

Our Dutch company formation advisors can assist those who want to set up a casino in this country.

The Dutch Gaming Act

The first gaming legislation, WOK, was first established in 1964, but undergone many changes and was last amended in 2014 and enforced in 2015. The new Gaming Act provides the legal framework under which a gaming company can be registered in the Netherlands. A novelty in the new Dutch Gaming Act is allowing small companies to operate gambling facilities if they meet certain requirements.

These requirements usually imply the scope and the prize offered and the impact on the local community. Local gambling licenses are issued provided that the prize offered by the operator is at least 400 euros. 

The taxation of gaming facilities dates back in 1961, when the Dutch Gaming Tax Act was enabled.

Types of games of chance in the Netherlands

According to the Dutch legislation, there are two types of games of chances which can be organized here: the local or domestic ones and the foreign ones. Local casinos must be registered by a Dutch resident entity, while foreign ones imply the opening of a branch or subsidiary of a foreign-based casino.

With respect to the licenses required for foreign casinos offering their services on the Dutch market, these will apply in accordance with the local legislation. However, no license is required for gaming facilities with prizes below the 400 euros threshold.

Gambling licensing requirements in the Netherlands

Depending on the service or services provided by the Dutch gambling company, it is necessary to apply for a supplier’s license. In order to obtain a supplier’s license, a gambling operator must submit evidence that their operations imply low risks for the community and file the following documents with the local authorities:

  • – the identity of the owner,
  • – the certificate of incorporation,
  • – proof of integrity and competence to operate a gambling facility,
  • – a clean criminal record.

Dutch IT companies producing and supplying software for gambling facilities do not require any gambling license. Retailers may also sell gambling machines without any supplier’s license.

Foreign companies may also operate gambling facilities in the Netherlands as long as they are registered within an EU or EEA (European Economic Area) state. In order to operate a gambling company in the Netherlands, one must select the 92.71 NACE code for gambling and betting activities in Section O.

You must first ensure that you can stay in the Netherlands before setting up a business in the Netherlands. EU law permits citizens of the EU, EEA, and Switzerland to reside and work in the Netherlands. If you are neither Swiss or a citizen of an EU or EEA nation, you must apply for a provisional residence permission, and in some situations, a work permit. Our local specialists can offer more information on the available visas.

Taxation of gambling activities in the Netherlands

Considering the Gambling Law was under debate for a long period of time, the taxation of gaming operators applied differently until 2017. Starting with 2018, the Dutch Gaming Authority established a tax rate of 30.1%. Another increase is projected at the middle of year by when the law is expected to be enforced. However, no value added tax applies to income from gambling activities.

Casino license holders will be subject to a fee ranging between 1,000 and 50,000 euros.

Our company registration agents in the Netherlands will draft the articles of association for registration and will guide you through the set-up procedure. You may also contact us for details about the taxation of gambling facilities.