The Netherlands

 

Population 2019: 17,3 million
GDP 2019: 812 billion EUR
GDP per capita 2019: 42,020 EUR
Taxation for Lotteries: 30,1 per cent on all prizes over 449 EUR, with a 29 + 1,75 per cent proposed GGR tax on online games of chance
Charity lotteries allowed: Yes

 

LEGISLATION

In the Netherlands, operating any public gaming without a license that is issued by the Kansspelautoriteit (Gaming Authority) is prohibited, stated in the Games of Chance Act of 1964. The Gaming Authority and the State Secretary of the Ministry of Security and Justice organise the Dutch gaming policy. The State Secretary is responsible for a coherent, balanced and consistent gambling policy, whereas the Gaming Authority is responsible for its implementation and its enforcement.

With regards to games of chance, two crucial things happened in 2016. First, the Dutch lottery market became more open due to a ruling of the Amsterdam Administrative Court.

Consequently, it allowed an infinite number of charity lotteries to apply for a license. Before this, licenses granted on an exclusive basis, and only the state lottery and a limited number of charity lotteries had a license to organise frequent lotteries. Since the ruling, they issued three more licenses.

2016 was an important year for online legislation; a bill that legalised online gambling had passed in the Dutch parliament. It passed in the Dutch Senate in 2019. Until then, online games weren't allowed. In short, the bill regulated online games such as poker and sports-betting and was based on very liberal principles, meaning that the number of operators that could apply for a license in the future was unlimited. The proposed tax, as of now, is 29 per cent on gross gaming revenues (GGR). Besides, online gambling license holders will also be required to pay a 1,75 per cent GGR tax for the expenses of the Gaming Authority and an addiction prevention fund. Expected is that this bill will come into effect on the 1st of January 2021.