Gambling taxes and barriers in Sweden
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Taxes Taxes on lotteries are established in the Law on Tax loteries.990 The rate applied is 36% of the sum remaining after gains deducted from the total of paris (Art. 1b). Taxes on roulette tables are determined based on the … Read More

Gambling law and barriers in Spain
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Taxes The national lottery is exempted of operational taxes, so is the National Blinds Organization 912. For other gaming, Spanish law imposes a tax on gaming (tasa fiscal sobre el juego). Although this is a central State’s tax, the cession … Read More

Gambling law and barriers in Slovenia
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LEGISLATION ENACTED Gaming Act – Zakon o igrah na srečo (Uradni list RS, No. 134/03); – Regulation on detailed conditions the organizer has to meet for permanently organizing the classical games of chance – Uredba o podrobnejših pogojih, ki jih … Read More

Gambling law and barriers in Slovakia
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Taxes Operator of a gambling game must pay beneficial tax, which amount is as follows: – for ticket lotteries 15 % of the financial guarantee to the state budget. Financial guarantee must be kept by the operator of a gambling … Read More

Gambling games in Netherlands
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Lotteries There are six organisations that are licensed to offer lottery games. The Stichting Exploitatie Nederlandse Staatsloterij, founded in 1726, is the oldest continuous lottery in the world, though it is now operated under new legislation passed in 1992. This … Read More

Gambling barriers in Portugal
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Portugal created a system of «gaming zones», in the framework of which gaming can be operated after obtaining a concession from the authorities. This does not apply to lotteries and similar activities, because Portugal accorded a national monopoly on lottery … Read More

Gambling games in Lithuania
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Lotteries According to Lithuanian legal acts, lottery is not gaming and it is organized and regulated following the Law on Lotteries of the Republic of Lithuania. Three operators offer major national lotteries in Lithuania and are organised by the Joint … Read More

Gambling law and barriers in Poland
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LEGISLATION ENACTED Act of 29 July 1992 on games and mutual wagering – Regulation of 3 June 2003 on the conditions concerning the organisation of games of chance and mutual wagering – Regulation of 3 June 2003 on the execution … Read More

Gambling games in Latvia
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Lotteries There is only one State monopoly lottery operator, which is the joint-stock company Latvijas Loto. There are 106 full-time employees in Latvijas Lotto and this number has been steadily increasing over previous years. It is anticipated that employment will … Read More

Gambling taxes and barriers in The Netherlands
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Taxes The taxation of games of chance in the Netherlands is dealt with in the Taxation Act on Games of Chance of 1961. According to its article 2, the Taxation Act on Games of Chance does not apply to slot … Read More

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