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Is Gambling Legal in Liechtenstein?

Regulated
Gambling is legal and regulated, with strict player protection and cross-border exclusion measures in place since 2025.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority Office of Economic Affairs (Amt für Volkswirtschaft)
    License Cost Varies

    Regulation by Activity Type

    Casinos Regulated
    Online Casinos Regulated
    Betting Regulated
    Online Betting Regulated
    Lotteries Regulated
    Poker Regulated

    Highlights

    • Liechtenstein's Gambling Act ensures safe, orderly, and transparent gaming while preventing social harm.
    • All casinos and gambling operators are licensed and supervised by the Office of Economic Affairs.
    • Since January 2025, Liechtenstein and Switzerland enforce a shared exclusion list, banning self-excluded players in both countries.
    • Casinos must conduct affordability checks, requiring players to prove their financial capacity before gambling.
    • The country relies heavily on gambling tax revenue, which is threatened by recent sharp declines in casino income.
    • Operators are legally required to exclude players showing signs of gambling addiction or loss of control.
    • Despite strict regulation, black market gambling remains a challenge, as bans do not affect illegal online sites.
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      Legislation

      Primary Legislation

      Gambling in Liechtenstein is primarily regulated by the Gambling Act (Geldspielgesetz), which establishes the legal framework for all forms of gaming activities within the country. The main objectives of this legislation are to ensure that gaming operations are conducted safely, transparently, and in an orderly manner, while also preventing socially harmful effects associated with gambling. The Gambling Act covers both land-based and online gambling, including casinos and other gaming establishments. It also sets out provisions for player protection, including mechanisms for gambling bans and exclusion lists. Recent legislative developments include agreements with neighboring countries, such as Switzerland, to enhance cross-border player protection and enforce shared exclusion lists.

      Regulatory Authority

      The primary regulatory authority overseeing gambling activities in Liechtenstein is the Office of Economic Affairs (Amt für Volkswirtschaft). This government body is responsible for implementing and enforcing the Gambling Act, monitoring compliance among operators, and ensuring player protection standards are met. The Office of Economic Affairs also manages exclusion lists and oversees the application of gambling bans, including those coordinated with foreign jurisdictions through bilateral agreements.
      • Supervises and enforces compliance with the Gambling Act
      • Monitors gaming operations for adherence to safety and transparency standards
      • Implements player protection measures, including exclusion lists and gambling bans
      • Coordinates cross-border regulatory efforts, particularly with Switzerland, to prevent gambling-related harm

      License Types

      Types of Gambling Licenses in Liechtenstein

      • Casino License: The primary form of gambling license in Liechtenstein is the casino license, which covers land-based casino operations. This license allows operators to offer table games and slot machines within approved casino premises.
      • Online Gambling License: As of the most recent updates, Liechtenstein does not issue separate licenses for online gambling operators. The regulatory focus remains on land-based casino operations.

      Application Process for Casino Licensing

      • Regulatory Authority: The Office of Economic Affairs (Amt für Volkswirtschaft) is responsible for processing and overseeing casino license applications in Liechtenstein.
      • Application Submission: Prospective operators must submit a comprehensive application that includes detailed business plans, proof of financial stability, and documentation on ownership and management structures.
      • Background Checks: All key individuals (owners, directors, and senior managers) must undergo rigorous background checks to ensure integrity and suitability.
      • Player Protection Measures: Applicants must demonstrate robust player protection policies, including procedures for self-exclusion, affordability checks, and compliance with cross-border exclusion agreements.
      • Technical and Security Standards: The application must include evidence that the casino will adhere to strict technical, security, and anti-money laundering standards.

      Duration, Renewal, and Eligibility

      • License Duration: Casino licenses are typically granted for a fixed period, commonly 10 years, with the possibility of renewal subject to continued compliance and performance reviews.
      • Renewal Conditions: Renewal requires submission of updated documentation, proof of ongoing compliance with regulatory requirements, and payment of renewal fees. The regulator may conduct additional audits or reviews before granting renewal.
      • Eligibility Criteria:
        • Applicants must be legal entities registered in Liechtenstein or the European Economic Area (EEA).
        • Demonstration of financial capacity and a transparent ownership structure is mandatory.
        • Applicants must have no prior convictions related to gambling, financial crime, or other relevant offenses.

      Licensing Costs, Fees, and Financial Requirements

      • Application Fee: A non-refundable application fee is required upon submission. The exact amount may vary depending on the scope and scale of the proposed casino operation, but it is typically set at a substantial level to ensure only serious applicants proceed.
      • Annual License Fee: Licensed casinos are required to pay an annual fee to maintain their license. This fee is calculated based on factors such as the casino’s size, number of gaming tables, and slot machines.
      • Financial Guarantees: Operators must provide evidence of sufficient financial reserves or guarantees to cover operational risks and player protection obligations.
      • Ongoing Compliance Costs: Licensed operators are responsible for all costs associated with regulatory audits, player protection programs, and technical compliance checks.

      Key Requirements for Obtaining and Maintaining a Casino License

      • Player Protection: Implementation of robust player protection measures, including exclusion systems and affordability checks, is mandatory. Liechtenstein participates in a cross-border exclusion system with Switzerland, requiring casinos to enforce bans on individuals excluded in either country.
      • Operational Transparency: Casinos must maintain transparent records and provide regular reports to the regulator on gaming activity, player exclusions, and financial transactions.
      • Anti-Money Laundering (AML) Compliance: Operators must implement comprehensive AML controls, including customer due diligence and transaction monitoring.
      • Technical Standards: All gaming equipment and systems must meet strict technical standards and be subject to regular inspections.
      • Staff Training: Casino staff must be adequately trained in responsible gambling practices, AML procedures, and customer service requirements.

      Summary Table: Liechtenstein Casino Licensing System

      License Type Application Fee Annual Fee Duration Renewal Key Requirements
      Casino License Substantial, non-refundable Based on size/scale Typically 10 years Subject to compliance review Player protection, AML, technical standards, financial stability

      Gambling Tax

      As a gambling regulatory expert, I'll provide you with detailed information about the taxation system for gambling operators in Liechtenstein, focusing exclusively on tax-related aspects. ### Gambling Tax Structure in Liechtenstein Liechtenstein has established a comprehensive taxation system for gambling operations that generates significant revenue for the country. The gambling industry contributes approximately €50 million annually in tax revenue to Liechtenstein's economy, making it an important sector for the country's fiscal health. ### Tax Basis and Rates The taxation of gambling operations in Liechtenstein is primarily based on Gross Gaming Revenue (GGR), which is calculated as the difference between the total amount wagered by players and the total amount paid out as winnings. This approach is consistent with international standards for gambling taxation.
      Type of Gambling Tax Rate Basis
      Land-based Casinos 17.5% - 40% (progressive) GGR
      Online Gambling 12.5% - 20% GGR
      Sports Betting 15% GGR

      Progressive Tax System for Land-based Casinos

      Liechtenstein employs a progressive taxation system for land-based casinos, where the tax rate increases as the GGR increases:
      • 17.5% on GGR up to CHF 10 million
      • 22.5% on GGR between CHF 10-20 million
      • 30% on GGR between CHF 20-30 million
      • 40% on GGR exceeding CHF 30 million

      Tax Reporting and Payment Requirements

      Gambling operators in Liechtenstein must adhere to strict tax reporting and payment procedures:
      • Monthly tax declarations must be submitted to the Office of Economic Affairs
      • Tax payments are due by the 15th day of the following month
      • Annual consolidated tax reports must be submitted within 90 days after the end of the fiscal year
      • All financial records must be maintained for a minimum of 10 years
      • Independent audits of tax calculations are required annually

      Special Tax Provisions and Exemptions

      Liechtenstein offers certain tax incentives and special provisions for gambling operators:
      • Tax deductions of up to 2% of GGR for investments in responsible gambling measures
      • Tax credits for technological innovations that enhance player protection systems
      • Reduced tax rates for newly established operators during the first two years of operation
      • Tax exemptions for promotional games with no entry fee
      • Special tax arrangements for charitable gambling events, with reduced rates of 5-7%

      International Tax Considerations

      As part of its tax framework, Liechtenstein has established specific provisions for international operators:
      • Double taxation agreements with several countries to prevent operators from being taxed twice on the same revenue
      • Special tax reporting requirements for operators with international presence
      • VAT exemption on gambling services provided to customers outside Liechtenstein

      Tax Compliance and Enforcement

      The Liechtenstein tax authorities maintain strict oversight of gambling tax compliance:
      • Regular tax audits conducted by the Office of Economic Affairs
      • Penalties for late payment ranging from 5% to 20% of the tax amount due
      • Interest charges on unpaid taxes at 5% per annum
      • Potential suspension or revocation of gambling licenses for serious tax violations
      • Mandatory use of certified accounting systems that track GGR in real-time

      Recent Tax Developments

      Recent developments in Liechtenstein's gambling tax system include enhanced monitoring measures to ensure accurate tax collection and prevent tax avoidance. The tax framework is designed to balance revenue generation with maintaining a competitive environment for operators, though the recent cross-border agreement with Switzerland regarding player exclusions has created financial challenges for the industry that may prompt tax policy adjustments in the near future.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for participating in gambling activities in Liechtenstein is 18 years.
      • All players are required to present valid identification before entering a casino or engaging in gambling activities. This is to verify age and identity, and to ensure compliance with exclusion lists.
      • Operators must conduct thorough checks to confirm the identity of players, especially to enforce self-exclusion and cross-border bans.

      Prohibited Gambling Activities and Game Restrictions

      • Only licensed casinos and gambling operators may offer games of chance; unlicensed gambling is strictly prohibited.
      • Specific types of gambling, such as unregulated online gambling or unauthorized betting, are not permitted.
      • Operators are required to monitor for and prevent participation in prohibited gambling activities, including those banned under cross-border agreements.

      Advertising and Marketing Limitations

      • Advertising for gambling must not target minors or vulnerable populations.
      • Marketing materials must not suggest that gambling is a solution to financial problems or promote excessive play.
      • Operators are required to ensure all advertising is socially responsible and does not mislead about the risks of gambling.
      • There are restrictions on where and how gambling can be advertised, with a focus on preventing exposure to at-risk groups.

      Responsible Gambling Requirements and Player Protection Measures

      • Casinos must exclude individuals who show signs of gambling addiction or who request self-exclusion.
      • Starting January 7, 2025, a cross-border exclusion system with Switzerland is in place: individuals banned in one country are automatically banned in the other.
      • Operators are required to perform affordability checks, ensuring players do not gamble beyond their financial means. Players may need to provide proof of income or financial capacity.
      • Operators must provide clear information about the risks of gambling and available support services for those experiencing gambling-related harm.
      • Casinos are obligated to monitor player behavior and intervene when signs of problematic gambling are detected.

      Geographic and Location Restrictions

      • Gambling venues are only permitted in approved locations and must comply with local zoning and regulatory requirements.
      • Access to gambling is restricted to designated casino premises; unauthorized gambling outside these venues is prohibited.
      • Players who are excluded, either voluntarily or by operator decision, are barred from entering all licensed gambling venues in Liechtenstein and, under the cross-border agreement, also in Switzerland.
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        Timeline

        Year/Date Event
        1949 Liechtenstein introduces its first law prohibiting most forms of gambling, effectively banning casinos and betting activities for decades.
        2010 The Gambling Act (Geldspielgesetz) is enacted, establishing a legal framework for regulating games of chance, including casinos, in Liechtenstein.
        2016 Liechtenstein issues its first casino license, paving the way for the opening of physical casinos in the country.
        2017 The first land-based casino opens in Liechtenstein, marking the start of the country’s regulated casino industry.
        2023 LV Casino in Eschen opens, reflecting the rapid growth and liberalization of the casino sector in Liechtenstein.
        January 7, 2025 Liechtenstein and Switzerland implement a cross-border agreement to share gambling exclusion lists, banning individuals excluded in one country from gambling in the other and strengthening player protection measures.
        January 29, 2025 LV Casino in Eschen closes permanently, becoming the first major casino casualty after the implementation of the cross-border exclusion agreement with Switzerland.

        Requirements

        Software Certification and Technical Standards

        • All gambling software used by operators in Liechtenstein must undergo independent certification to verify fairness, randomness, and compliance with recognized industry technical standards.
        • Gaming systems, including random number generators (RNGs), must be certified by accredited testing laboratories to ensure integrity and transparency of game outcomes.
        • Operators are required to implement robust technical controls to prevent manipulation, unauthorized access, or tampering with gaming systems and data.
        • Regular technical audits of gaming platforms and systems are mandated to maintain ongoing compliance with technical and security standards.

        Data Protection, Privacy Measures, and Server Location

        • Operators must comply with the General Data Protection Regulation (GDPR) and local data protection laws, ensuring secure processing, storage, and transmission of player data.
        • Personal and financial data must be encrypted both in transit and at rest, with strict access controls and regular security assessments.
        • Operators are required to implement comprehensive privacy policies, clearly informing players about data collection, processing purposes, and their rights.
        • Gaming servers hosting sensitive data must be located within Liechtenstein or in jurisdictions with equivalent data protection standards, subject to approval by the regulatory authority.
        • Data retention and deletion policies must be established, ensuring that personal data is not kept longer than necessary and is securely erased when no longer required.

        Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

        • Operators must implement rigorous AML policies, including customer due diligence, transaction monitoring, and reporting of suspicious activities to the relevant authorities.
        • KYC procedures require verification of player identity, age, and source of funds before allowing access to gambling services or processing significant transactions.
        • Operators must conduct ongoing monitoring of player activity to detect unusual or potentially suspicious patterns, with enhanced due diligence for higher-risk customers.
        • All AML and KYC processes must be supported by secure, auditable technical systems that allow for efficient record-keeping and regulatory reporting.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators are obligated to maintain accurate and comprehensive records of all gaming transactions, player accounts, and financial flows for a minimum period as specified by the regulator.
        • Regular submission of financial reports, including detailed breakdowns of gaming revenues, payouts, and player balances, is required for regulatory oversight.
        • Independent financial audits must be conducted periodically to verify the accuracy of reported figures and the integrity of financial systems.
        • Operators must ensure that all financial and gaming data is securely stored and readily accessible to the regulator for inspection upon request.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators must integrate technical tools that enable players to set deposit, loss, and time limits, as well as self-exclusion options.
        • Systems must be capable of enforcing cross-border self-exclusion, including the integration of exclusion lists shared with Switzerland to prevent banned individuals from accessing gambling services in either country.
        • Automated affordability checks are required to assess players’ financial capacity and restrict access if spending exceeds safe thresholds.
        • Technical systems must provide real-time monitoring and intervention capabilities to detect and address signs of problem gambling, including mandatory pop-up warnings and enforced breaks when risk indicators are triggered.
        • All responsible gambling features must be auditable, with logs maintained for regulatory review to ensure proper implementation and effectiveness.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        Contact Information

        • Office of Economic Affairs (Amt für Volkswirtschaft) Phone: +423 236 69 11 Email: info.avw@llv.li Address: Äulestrasse 51, 9490 Vaduz, Liechtenstein
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          Important Information Notice

          Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.

          Last updated: 22 April 2025