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1. Market overview
Where the market sits, who runs it and under what law.
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:
|
| Regulatory Authority | Danish Gambling Authority(Spillemyndigheden) |
| Authorised Operators | The list of licensees can be found on the regulator’s website. |
| Licensing and Costs |
According to the regulator’s website, applications are currently not being accepted and the number of licences is limited to seven. Licences for land-based casinos can be granted for up to ten years (Section 14(2), 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, Gambling Act). A licence to operate a casino in Denmark can only be provided to someone who has not been convicted of a criminal offence that makes it possible that the person will abuse their access to gambling (Section 26(4), Gambling Act). Section 29 of the Gambling Act states: “Permission to offer and arrange games can only be granted to applicants who can be assumed to be able to engage in gambling in an economically and professionally sound manner.” The gambling authority’s guide on “financial appendices for applications” states that an application for a gambling licence must include several documents that will allow for an assessment of whether the applicant will be able to run a gambling business in a financially responsible manner. The gambling authority draws particular attention to whether:
Detailed licensing requirements can be found in Chapter 4 of the Gambling Act and on the regulator’s website. Gaming machines can be located in land-based casinos (Section 16,Gambling Act). Costs A fee dependent on a casino’s gross gaming revenue (GGR) must be paid by licensees. As of October 2025 the regulator’s website lists the annual fee amounts as follows): (DKK1 = 0.13€)
Both the application fees and the annual fees are regulated according to Section 20 of the Personal Tax Act. |
| Taxation |
Section 10(1) and (3) of the Gambling Tax Act states 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 DKK3,656,300 (2010 level). A “trunk” is a special container at gaming tables where players can put chips in as tips or gratuities for the gaming venue staff. Section 10(2) of the Gambling Tax Act also provides that “when holding tournaments, the taxable amount may not be less than 4 percent of the total deposits in the tournaments”. |
| Taxation of Players’ Winnings | Pursuant to Section 1(3) of the Gambling Tax Act, “winnings 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.
Regulatory Framework
- Gambling Act (LBK no. 1303 of 04/09/2020, as amended). (An English translation is available here as published by the Danish Gambling Authority. However, the translation does not contain the latest amendments.)
- Act amending the Gambling Act
- Act on Duty on Gambling (as amended).
- Act on Danske Spil A/S.
- Executive Order on Winning Slot Machines in Gaming Halls and Restaurants (BEK no. 1289 of 29/11/2019).
Other relevant gambling legislation can be found on the Danish Gambling Authority’s website.
Online Gambling
- Guide on Betting and Online Casinos (July 2022).
- Executive Order on Online Betting (BEK no. 684 of 11/06/2025, as amended).
- Executive Order on Online Casinos (BEK no. 682 of 11/06/2025, as amended).
Casinos
- Executive Order on Land-Based Casinos (BEK no. 1290 of 29/11/2019, as amended)
Betting
- Executive Order on Land-Based Betting (BEK no. 686 of 11/06/2025)
Anti-Money Laundering (AML)
- Money Laundering Act (LBK no. 807 of 21/06/2024, as amended).
- Guidance on anti-money laundering and counter-terrorist financing.
Data Protection
- General Data Protection Regulation (GDPR).
- Act on Processing of Personal Data (LBK no. 502 of 23/05/2018).
Advertising
- Gambling Act (LBK no. 1303 of 04/09/2020, as amended).
- Marketing Act (LBK no. 426 of 03/05/2017, as amended).
- Guide on sales promotions (2020).
- Guide on duty of disclosure when marketing and advertising gambling (2022).
- Newsletter No. 40 on the use of the term “free” in bonus advertising.
- Voluntary code of conduct (published by the Danish Online Gambling Association (DOGA) on March 15, 2019).
Relevant Contacts
Danish Gambling Authority(Spillemyndigheden)
Email:mail@spillemyndigheden.dk
Tel: +45 72 38 79 13
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
Email: SSK@ankl.dk
Tel: +45 72 68 90 00
Data Protection Authority
Data Protection Agency(Datatilsynet)
Email:dt@datatilsynet.dk
Tel: +45 33 19 32 00
Advertising Regulator
Danish Gambling Authority(Spillemyndigheden)
Email:mail@spillemyndigheden.dk
Tel: +45 72 38 79 13
- Region
- Europe
- Legal status of gambling
- Regulated
- National regulator
- Danish Gambling Authority (Spillemyndigheden).
- Regulator website
- Under verification
- Key legislation
- Gambling Act (LBK no. 1303 of 04/09/2020, as amended); Act amending the Gambling Act; Act on Duty on Gambling; Act on Danske Spil A/S; plus executive orders including those on Land-Based Casinos, Online Betting, Online Casinos, Land-Based Betting, and Winning Slot Machines in Gaming Halls and Restaurants.
- Minimum player age
- Under verification
2. Allowed verticals
What may be offered, and whether it needs a licence.
| Vertical | Status | Licence required | Notes |
|---|---|---|---|
| Land-based casino | Permitted with a licence | Yes | Capped at seven licences; applications are not currently being accepted, per the regulator's website. Permitted games: roulette, baccarat, punto banco, blackjack, poker, and cash-paying slot machines (Section 14(1)). |
| Poker | Permitted with a licence | Yes | Land-based poker tournaments need a separate licence (max. 2 years, DKK1,000 fee, under the Poker Act); poker may also be offered online under a casino licence. |
| Slots / gaming halls | Permitted with a licence | Yes | Cash-winning slot machines may be located within land-based casinos (Section 16). |
3. Licensing framework
What a licence is, what it costs and what the holder must have in country.
- B2C licensing
- Under verification
- B2B licensing
- Under verification
- Licence term
- Land-based casino licences: up to 10 years (Section 14(2), Gambling Act). Land-based poker tournament licences: up to 2 years.
- Application fee
- DKK1,000 for a land-based poker tournament licence.
- Annual fee
- Tiered by gross gaming revenue (GGR); as listed on the regulator's website as of October 2025: DKK187,600 for GGR under DKK10m; DKK375,400 for DKK10m–DKK20m; DKK563,000 for DKK20m–DKK50m; DKK938,400 for DKK50m–DKK100m; DKK1,563,900 for DKK100m or more.
- Local presence required
- Must be established in Denmark or another EU/EEA country, be approved by the regulator, or have a representative resident in Denmark (Section 27, Gambling Act).
- Share capital required
- Under verification
| Licence | Type | Product | Authority | Duration | Fee | Key requirements |
|---|---|---|---|---|---|---|
| Land-based casino licence | Land-based | — | Danish Gambling Authority | Up to 10 years | Tiered annual fee by GGR, DKK187,600–DKK1,563,900 | Capped at seven licences; not currently open to new applicants. |
| Land-based poker tournament licence | Land-based | — | Danish Gambling Authority | Up to 2 years | DKK1,000 application fee | — |
4. Taxation and banking
What the state takes, and whether the money can move.
- Gaming tax (GGR)
- 45% of GGR less the value of gaming tokens in the "trunk" (tips container), plus a further 30% on the portion of that amount exceeding DKK3,656,300 (2010 level) (Section 10(1) and (3), Gambling Tax Act). For tournaments, the taxable amount may not be less than 4% of total tournament deposits (Section 10(2)).
- Corporate income tax
- Under verification
- Tax on player winnings
- Winnings from games covered by the Gambling Tax Act — and from equivalent games permitted in another EU/EEA country — are excluded from taxable income (Section 1(3), Gambling Tax Act).
- Payments
- Under verification
- Banking and payments
- Under verification
| Tax | Rate | Base | Notes |
|---|---|---|---|
| Gambling tax (casinos) | 45% of GGR (less trunk value), plus 30% on the portion above DKK3,656,300 (2010 level) | Gross gaming revenue | — |
5. Technical requirements and compliance
What has to be certified, recorded and kept inside the border.
- Certification and game testing
- Under verification
- Responsible gambling
- Licensees may not extend credit to players for gambling (Section 35, Gambling Act). A licence may only be granted to an applicant with no conviction suggesting they would abuse access to gambling (Section 26(4)) and who can be assumed able to run the business in an economically and professionally sound manner (Section 29) — the regulator checks the ability to pay winnings, available liquidity, budgets aligned with the business plan, and reserved operating funds.
- AML regime
- Under verification
- AML and KYC
- Money Laundering Act (LBK no. 807 of 21/06/2024, as amended), with regulator guidance on anti-money laundering and counter-terrorist financing.
- Server and data localisation
- Under verification
6. Marketing and advertising
What may be said about the product, and where.
- Advertising
- Under verification
- Advertising restrictions
- Governed by the Gambling Act and the Marketing Act (LBK no. 426 of 03/05/2017); regulator guides on sales promotions and on the duty of disclosure when marketing gambling; a voluntary code of conduct published by the Danish Online Gambling Association (DOGA).
- Sponsorship
- Under verification
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Who wrote this
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Regulatory Intelligence disclaimer
Information is provided for general regulatory intelligence purposes and should not be treated as legal advice for a specific transaction or business model. Regulatory requirements may change and should be confirmed before market entry or implementation.