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1. Market overview
Where the market sits, who runs it and under what law.
Netherlands: Casino Regulations
| Status | Land-based casinos are regulated and under a state monopoly held by Holland Casino (Article 2(1), Casino Games Order 1996). |
| Games Permitted | According to Article 4 of the Casino Games Order 1996, French and American roulette, Blackjack, Baccarat/Chemin de Fer, Punto Banco, Sic Bo, Money Wheel, Red Dog, Keno/Bingo, poker, Casino War, Diceball and Casino Barbut can be played in a casino. |
| Regulatory Authority | Netherlands Gambling Authority (Kansspelautoriteit (KSA)). |
| Authorised Operators | Holland Casino. |
| Licensing and Costs |
Holland Casino holds the casino gambling state monopoly that was granted by the government in 1975 and maintains it for an indefinite period (Article 2.1, Casino Games Order 1996). Further information on licensing can be found on the KSA’s website. |
| Taxation |
Annual gambling levy According to Article 33f of the Gambling Act, the levy amounts to:
Gambling tax 37.8percent of the difference between the stakes received and the prizes made available (GGR) and of whatever is received other than as a stake for giving the opportunity to participate in the games of chance (Articles 1(a), 3(1)(a) and 5 of the Gambling Tax Act). |
| Taxation of Players’ Winnings |
According to the tax regulator’s website:
|
| Player Credit | Article 4.2(1) of the Remote Gambling Decision stipulates that the licensee is not allowed to offer credit to players nor to mediate lending to players. |
Cardrooms
In March 2016, the Court of Appeal of Amsterdam ruled that poker is a game of chance rather than a skill game, and confirmed that a licence is therefore required for the organisation of poker games. To the best of Vixio’s knowledge, Holland Casino is the only authorised venue permitted to organise land-based poker games and tournaments.
More information on poker in the Netherlands can be found here on the regulator’s website.
Contacts
Gambling Regulator
Kansspelautoriteit (KSA) (Netherlands Gambling Authority)
Tel: +31 70 302 13 00 Email: info@kansspelautoriteit.nl
AML Regulator
Financial Intelligence Unit (FIU-Nederland)
Email: fiu-frontoffice.le@politie.nl
Tel: +31 088 662 95 00
Data Protection Authority
Autoriteit Persoonsgegevens (Data Protection Authority)
Tel: +31 (0) 70 888 85 00
Advertising Regulator
Kansspelautoriteit (KSA) (Netherlands Gambling Authority)
Tel: +31 70 302 13 00 Email: info@kansspelautoriteit.nl
Regulatory Framework
Gambling
Online Gambling Secondary Legislation
Gaming Machines
Tax
Anti-Money Laundering
- Implementation Regulation of the Money Laundering and Terrorist Financing (Prevention) Act.
- Implementation Regulation of the Money Laundering and Terrorist Financing (Prevention) Act.
Data Protection
Advertising
- Region
- Europe
- Legal status of gambling
- Regulated
- National regulator
- Netherlands Gambling Authority (Kansspelautoriteit, KSA).
- Regulator website
- Under verification
- Key legislation
- Gambling Act; Gambling Decree; Casino Games Order 1996; Criminal Code; Economic Offences Act. For online gambling specifically: the Remote Gambling Decision, Remote Gambling Regulation and Implementing Regulation.
- 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 | State monopoly held by Holland Casino since 1975 (Article 2(1), Casino Games Order 1996). Permitted games include French and American roulette, blackjack, baccarat/chemin de fer, punto banco, sic bo, money wheel, red dog, keno/bingo, poker, casino war, diceball and casino barbut (Article 4). |
| Poker | Permitted with a licence | Yes | Ruled a game of chance rather than a skill game by the Amsterdam Court of Appeal in March 2016, confirming a licence is required; Holland Casino is, to the source's knowledge, the only venue authorised to organise land-based poker games and tournaments. |
3. Licensing framework
What a licence is, what it costs and what the holder must have in country.
- B2C licensing
- Monopoly for land-based casinos (Holland Casino); available by licence for online gambling via the KSA.
- B2B licensing
- Under verification
- Licence term
- The Holland Casino state monopoly over land-based casinos, granted in 1975, is held for an indefinite period (Article 2.1, Casino Games Order 1996).
- Application fee
- Under verification
- Annual fee
- Under verification
- Local presence required
- Under verification
- Share capital required
- Under verification
| Licence | Type | Product | Authority | Duration | Fee | Key requirements |
|---|---|---|---|---|---|---|
| Land-based casino monopoly (Holland Casino) | Land-based | — | Netherlands Gambling Authority | Indefinite (granted 1975) | — | — |
4. Taxation and banking
What the state takes, and whether the money can move.
- Gaming tax (GGR)
- 37.8% of the difference between stakes received and prizes paid out (GGR), plus anything else received other than as a stake for the chance to play (Articles 1(a), 3(1)(a) and 5, Gambling Tax Act). A separate annual gambling levy also applies: €2,143 per gaming table, €136 per connected player terminal, and €232 per gaming machine installed in a casino (Article 33f, Gambling Act).
- Corporate income tax
- Under verification
- Tax on player winnings
- Winnings under €449 are untaxed; winnings over €449 from games organised in the Netherlands are taxed at 37.8%, per the tax regulator's website.
- Payments
- Under verification
- Banking and payments
- Under verification
| Tax | Rate | Base | Notes |
|---|---|---|---|
| Gambling tax | 37.8% of GGR | Stakes received less prizes paid out | — |
| Annual gambling levy (gaming tables) | €2,143 per table/year | Per gaming table | — |
| Annual gambling levy (player terminals) | €136 per terminal/year | Per connected player terminal | — |
| Annual gambling levy (gaming machines) | €232 per machine/year | Per gaming machine | — |
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 offer credit to players or mediate player lending (Article 4.2(1), Remote Gambling Decision).
- AML regime
- Under verification
- AML and KYC
- Implementation Regulation of the Money Laundering and Terrorist Financing (Prevention) Act.
- Server and data localisation
- Under verification
6. Marketing and advertising
What may be said about the product, and where.
- Advertising
- Under verification
- Advertising restrictions
- Gambling Act; Decree and Regulation on recruitment, advertising and gambling-addiction prevention; Media Act 2008; Dutch Advertising Code; Online Gambling Advertising Code (ROK) 2023.
- Sponsorship
- Under verification
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Planning to enter Netherlands?
A regulatory assessment reads Netherlands's regime against your own products, licence class and corporate structure, and says what follows for each: what you may offer, what you must hold, what it costs and what will change.
Who wrote this
- Last reviewed
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.