The Netherlands Gambling Authority (KSA) announced that it will issue partial refunds of the gambling levy paid by land-based gaming operators during 2020 and 2021, following a ruling from the Council of State earlier this year.

The move, announced by the regulator on 17 October, comes after the court determined that the KSA had improperly charged the levy during periods when operators were forced to close their premises due to the Covid-19 pandemic.

The July 2025 judgment held that the KSA should have accounted for government-mandated lockdowns when calculating the 2020 gaming levy.

Because gaming machine and table game operators were legally prohibited from opening for extended periods, the court found it unreasonable for the levy to apply during those closures.

The case was brought by a gaming machine operator that challenged the assessment, ultimately leading to the landmark decision that the levy should not cover days when no gaming activity could lawfully occur.

In response, the KSA said all operators affected by the forced shutdowns may be entitled to similar reimbursement.

The regulator emphasised that the pandemic represented an exceptional situation, requiring equitable treatment across the industry.

As such, providers of slot machines and table games can now apply for partial refunds corresponding to the specific lockdown periods during 2020 and 2021.

Only weeks to submit claims

Refunds will be calculated proportionally, based on the number of days each gaming venue was required to close under Covid-19 restrictions.

The KSA confirmed that statutory interest will also be reimbursed, covering the period between the original levy payment and the refund date.

This pragmatic approach aims to help relieve the financial burdens caused by the unprecedented suspension of operations.

Eligible operators must submit their claims to the KSA by 14 November, according to the announcement. Only reimbursement requests for the 2020 and/or 2021 fiscal years will be considered.

Corrections related to 2022 will be automatically incorporated into the final levy assessment for that year, eliminating the need for separate claims.

The KSA stated that each request will be individually verified for accuracy and compliance before approval.

However, it cautioned that refunds could have implications for previously received Covid-related support or taxes payable, pointing out that it is each operator’s own responsibility to determine whether a refund request is worthwhile.

Source

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