Gambling law and barriers in Spain
| |

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
| |

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
| |

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 law and barriers in Poland
| |

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 taxes and law in Luxembourg
| |

Taxes Section 12 of the Act of 20 April 1977 states that the Grand Ducal State operates a levy on gaming revenue for the benefit of municipalities and the state. This product is made for consideration of games (roulette etc.), … Read More

Gambling law in Germany
| |

Definitions Games of Chance Differing notions exist concerning games such as games of chance (Glücksspiel) or prize games (Gewinnspiel) or games of skill (Geschicklichkeitsspiele). Only objective criteria may be used to determine whether a game should be designated as a … Read More

Gambling law in Denmark
| |

Taxes Danish games of chance are not subject to VAT (the standard rate of 25%) except for certain slot machines (machines without cash prizes located in mobile amusement parks). The profits on games, lotteries and betting on the Faroe Islands … Read More