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: €2,143 per gaming table. €136 per connected player terminal. €232 per gaming machine installed in a casino. 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: Winnings under €449 are not taxed. Winnings of more than €449 for games organised in the Netherlands are subject to tax of 37.8 percent.
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 

• Gambling Act.
• Gambling Decree.
• Criminal Code.
• Economic Offences Act. 

Online Gambling Secondary Legislation

• Remote Gambling Decision.
• Remote Gambling Regulation.
• Implementing Regulation.

Gaming Machines

• Gaming Machine Regulations.
• Gaming Machines Decree.

Tax

• Gambling Tax Act.
• Income Tax Act 2001.
• Turnover Tax Act 1968.

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

• General Data Protection Regulation (GDPR).
• General Data Protection Regulation Implementation Act. 

Advertising 

• Gambling Act.
• Decree on recruitment, advertising and addiction prevention gambling.
• Regulation on recruitment, advertising and gambling addiction prevention.
• Media Act 2008.
• Dutch Advertising Code. 

Online Gambling Advertising Code (ROK) 2023.