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Is Gambling Legal in Netherlands?

Regulated
Gambling is fully regulated with strict licensing, player protection measures, and a dedicated authority; further tightening of rules and consumer protections is underway.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority Kansspelautoriteit (KSA)
    License Cost Varies

    Regulation by Activity Type

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

    Highlights

    • The Netherlands regulates gambling under the Remote Gambling Act, which legalized online gambling in 2021.
    • The Kansspelautoriteit (KSA) is the national gambling authority, overseeing licensing and enforcement.
    • A new bill expected by end of 2025 proposes raising the minimum age for high-risk games, like online slots, to 21.
    • Operators must implement strict duty-of-care measures, including player protection and responsible gambling tools.
    • Advertising for remote gambling is heavily restricted, with bans on TV, radio, public spaces, and influencer marketing.
    • A unified deposit and loss limit across all operators will require financial capacity checks for increases.
    • The KSA will gain expanded powers, including undercover investigations, website blocking, and streamlined self-exclusion.
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      Legislation

      Primary Legislation

      The core legal framework governing gambling in the Netherlands is established by several key legislative acts. The principal law is the Remote Gambling Act (Wet Kansspelen op afstand, KOA), which regulates online gambling and sets out the requirements for offering remote games of chance to Dutch consumers. This act builds upon the foundational Games of Chance Act (Wet op de kansspelen, Wok), which has historically governed all forms of gambling in the country, including land-based casinos, lotteries, betting, and other games of chance. The Wok remains the primary statute for the overall regulation of gambling activities, while the KOA specifically addresses the online sector. Recent policy revisions and legislative proposals, as outlined in the government’s updated Vision on Gambling, indicate that the legal framework is undergoing significant changes. These include stricter player protection measures, enhanced enforcement provisions, and expanded regulatory powers. However, until new legislation is formally enacted, the Remote Gambling Act and the Games of Chance Act remain the central pillars of Dutch gambling law.

      Regulatory Authority

      Oversight and enforcement of gambling legislation in the Netherlands are the responsibility of the Kansspelautoriteit (KSA), the Dutch Gambling Authority. The KSA is an independent administrative body tasked with supervising the entire gambling market, both online and land-based, ensuring compliance with national laws, and protecting consumers.
      • Supervises compliance with the Games of Chance Act and Remote Gambling Act
      • Issues and monitors gambling licenses
      • Enforces regulations and investigates illegal gambling activities
      • Implements measures for player protection and responsible gambling
      • Manages the national self-exclusion system (CRUKS)
      • Coordinates with other authorities on issues such as match-fixing and money laundering

      License Types

      Types of Gambling Licenses in the Netherlands

      • Remote Gambling License: Covers online games of chance, including casino games, poker, sports betting, and slots operated via the internet.
      • Land-Based Casino License: For physical casino operations. Currently, Holland Casino holds the exclusive license for land-based casinos.
      • Sports Betting License: For offering sports betting, both online and retail. Separate licenses exist for fixed-odds and totalisator (pool) betting.
      • Lottery License: For organizing state and charity lotteries. These are subject to specific licensing and are typically limited in number.
      • Slot Machine License: For operating slot machines in arcades or hospitality venues. Requires a separate permit for each location.

      Application Process

      • All gambling licenses are issued and regulated by the Kansspelautoriteit (KSA), the Dutch Gambling Authority.
      • Applications must be submitted through the KSA’s online portal and include detailed documentation on business structure, integrity, financial stability, anti-money laundering measures, responsible gambling policies, and technical systems.
      • The KSA conducts a comprehensive review, including background checks on key personnel and shareholders, assessment of compliance systems, and evaluation of technical infrastructure (such as Random Number Generators and player protection tools).
      • Applicants must demonstrate robust player protection mechanisms, including age verification, self-exclusion integration (Cruks), and responsible gambling tools.
      • Processing times vary but typically range from six to nine months for remote gambling licenses, depending on the completeness and complexity of the application.

      License Duration and Renewal

      • Licenses are generally granted for a period of five years.
      • Renewal requires a new application, updated documentation, and continued compliance with all regulatory requirements.
      • The KSA may conduct interim audits or reviews to ensure ongoing compliance during the license period.

      Eligibility Criteria

      • Applicants must be incorporated in the European Economic Area (EEA) or have an equivalent legal presence.
      • Key personnel and major shareholders must pass integrity and suitability assessments (no criminal records, financial probity, etc.).
      • Operators must not have previously offered illegal gambling services to Dutch consumers after a specified cooling-off period.
      • Technical systems must be certified by approved testing laboratories and meet strict security and fairness standards.

      Licensing Costs and Financial Requirements

      • Application Fee: The standard application fee for a remote gambling license is approximately €48,000. This fee is non-refundable, regardless of the outcome.
      • Annual Supervision Fee: Licensed operators must pay an annual fee to cover regulatory supervision. The amount varies based on turnover and activity type but typically ranges from €40,000 to €50,000 per year for online operators.
      • Financial Guarantees: Applicants may be required to provide financial guarantees or demonstrate sufficient capital reserves to ensure player funds are protected and operational obligations can be met.
      • Additional Fees: Costs may arise for technical certifications, ongoing compliance audits, and integration with national self-exclusion systems.

      Key Requirements for Obtaining and Maintaining a License

      • Strict adherence to responsible gambling obligations, including player protection, self-exclusion (Cruks), and proactive monitoring for problem gambling.
      • Robust anti-money laundering (AML) and counter-terrorist financing (CTF) procedures, including customer due diligence and reporting of suspicious transactions.
      • Comprehensive technical standards for game fairness, system security, and data protection.
      • Transparent and fair terms and conditions for players, with clear dispute resolution mechanisms.
      • Ongoing reporting obligations to the KSA, including regular submission of operational, financial, and compliance data.
      • Immediate notification to the KSA of any material changes to the business, ownership structure, or technical systems.
      • Active cooperation with regulatory investigations and audits.

      Summary Table: Key Aspects of Dutch Gambling Licensing

      License Type Application Fee Duration Annual Fee Key Requirements
      Remote Gambling €48,000 5 years €40,000–€50,000 Player protection, AML/CTF, technical certification, Cruks integration
      Land-Based Casino Varies (exclusive) Varies Varies Exclusive rights, strict oversight
      Sports Betting Similar to remote 5 years Varies Integrity measures, technical certification
      Lottery Varies Varies Varies Charity allocation, compliance
      Slot Machine Per location Varies Varies Location permit, technical compliance

      Gambling Tax

      Tax Rates for Gambling Operators in the Netherlands

      Type of Gambling Tax Rate Basis for Taxation
      Online Gambling (Remote Games of Chance) 29.5% Gross Gaming Revenue (GGR)
      Land-Based Casinos 29.5% Gross Gaming Revenue (GGR)
      Lotteries 29.5% Gross Gaming Revenue (GGR)
      Sports Betting (Retail and Online) 29.5% Gross Gaming Revenue (GGR)

      Basis for Taxation

      • Gambling tax for operators is levied on Gross Gaming Revenue (GGR), which is the total amount wagered by players minus the winnings paid out to them.
      • This applies to both online and land-based operators, including casinos, lotteries, and sports betting providers.

      Tax Reporting and Payment Procedures

      • Licensed gambling operators are required to file monthly tax returns for their gambling activities.
      • The tax return must be submitted electronically to the Dutch Tax and Customs Administration (Belastingdienst).
      • Payment of the gambling tax is due at the same time as the submission of the tax return, typically within one month following the end of the reporting period.
      • Operators must maintain detailed records of bets placed, winnings paid, and gross gaming revenue to substantiate their tax filings.
      • Failure to file or pay on time may result in penalties or interest charges.

      Tax Incentives, Exemptions, and Special Provisions

      • There are currently no significant tax incentives or exemptions available specifically for gambling operators in the Netherlands.
      • All licensed operators, regardless of whether they are land-based or online, are subject to the same 29.5% tax rate on GGR.
      • Small-scale charity lotteries may be eligible for exemptions or reduced rates, but these do not apply to commercial gambling operators.
      • Operators are not permitted to offset losses from one type of gambling activity against profits from another for tax purposes; each licensed activity is taxed separately.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for most gambling activities in the Netherlands is 18 years. However, a new proposal aims to increase the minimum age for online slot games to 21, reflecting growing concerns about youth protection and gambling-related harm.
      • Operators are required to verify the age and identity of all players before allowing participation in gambling activities. This includes robust Know Your Customer (KYC) procedures to prevent underage gambling and ensure compliance with self-exclusion registers.
      • The Kansspelautoriteit (KSA), the Dutch Gambling Authority, is empowered to use methods such as fake IDs for supervisory tests to ensure operators are effectively enforcing age and identification requirements.

      Prohibited Activities and Game Restrictions

      • Unlicensed gambling operations are strictly prohibited. The KSA actively combats illegal gambling providers, including those operating online without a Dutch license.
      • There are ongoing discussions about restricting or banning certain high-risk games, with online slots facing particular scrutiny due to their addictive potential. The proposed age increase for online slots is one such targeted restriction.
      • Marketing or offering gambling to individuals under the legal age, or to self-excluded players, is strictly forbidden.

      Advertising and Marketing Limitations

      • Gambling advertising is prohibited on television, radio, and in all public spaces, both indoors and outdoors.
      • Online marketing is highly restricted: operators can only target individuals aged 24 and above. Any form of advertising directed at younger audiences is not permitted.
      • Use of influencers, celebrities, or public figures in gambling promotions is banned to prevent appealing to vulnerable groups, especially minors and young adults.
      • The KSA is empowered to take action against illegal advertising, including the ability to block illegal gambling websites and clamp down on third-party advertising for unauthorized operators.

      Responsible Gambling and Player Protection Measures

      • Operators must implement robust responsible gambling policies, including clear information on risks, access to support resources, and tools for players to set deposit, loss, and time limits.
      • Mandatory participation in the Cruks self-exclusion system: players can voluntarily or involuntarily be registered to prevent access to all licensed gambling platforms.
      • The KSA is working to streamline the process for involuntary self-exclusion to better protect at-risk individuals.
      • Operators have a duty of care to monitor player behavior for signs of problem gambling and intervene when necessary, including providing information, offering cooling-off periods, or restricting access.
      • Player data must be monitored and made available for research to further improve responsible gambling measures and identify emerging risks.

      Geographic and Location Restrictions

      • Land-based gambling venues are subject to strict location controls, including zoning laws that may restrict proximity to schools or youth centers.
      • Only licensed venues are permitted to offer gambling services; unauthorized locations are prohibited from hosting gambling activities.
      • Online gambling is only accessible to players physically located within the Netherlands, and operators must use geolocation technology to enforce this requirement.
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        Timeline

        Year/Date Event
        1964 Betting and Gaming Act (Wet op de Kansspelen) enacted, establishing the legal framework for gambling in the Netherlands and creating a state monopoly over most forms of gambling.
        1976 Holland Casino founded as the state-owned operator for land-based casinos, with the first casino opening in Zandvoort.
        1996 National Lottery Act introduced, regulating the operation of the Dutch State Lottery and other charitable lotteries.
        2012 Establishment of the Kansspelautoriteit (KSA), the Dutch Gambling Authority, as the central regulatory body for gambling activities.
        2019 Remote Gambling Act (Wet Kansspelen op afstand) adopted, legalizing and regulating online gambling in the Netherlands.
        April 2021 Remote Gambling Act comes into force; KSA begins issuing licenses for online gambling operators, officially opening the regulated online gambling market.
        July 2023 Ban on untargeted gambling advertising introduced, restricting gambling ads on TV, radio, print, and public spaces.
        2025 (expected) New gambling bill anticipated to be introduced, proposing stricter regulations, enhanced consumer protections, and raising the minimum age for online slots to 21.

        Requirements

        Software Certification and Technical Standards

        • All gambling software used by operators must be certified by accredited independent testing laboratories to ensure compliance with Dutch technical standards.
        • Certification covers fairness of games, random number generator integrity, return-to-player calculations, and prevention of manipulation or fraud.
        • Software updates and changes require re-certification or notification to the regulator, depending on the significance of the change.
        • Operators must ensure their systems are robust, secure, and capable of handling player data and transactions reliably.
        • Technical documentation, including game rules, payout tables, and system architecture, must be submitted and kept up to date for regulatory review.

        Data Protection, Privacy Measures, and Server Location

        • Operators are required to comply with the General Data Protection Regulation (GDPR) for all player data processing and storage.
        • Personal and financial data must be encrypted both in transit and at rest, using industry-standard encryption protocols.
        • Access to sensitive data must be restricted to authorized personnel, with detailed access logs maintained and regularly reviewed.
        • Operators must implement robust data breach detection and notification procedures, including immediate reporting to the regulator and affected individuals in the event of a breach.
        • Core gambling systems and player databases must be hosted within the European Economic Area (EEA), ensuring compliance with EU data protection laws.

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

        • Operators must implement comprehensive AML policies in line with the Netherlands Money Laundering and Terrorist Financing (Prevention) Act (Wwft).
        • Mandatory KYC checks are required before allowing players to deposit, including identity verification, age checks, and address confirmation.
        • Enhanced due diligence procedures must be applied for high-risk customers, large transactions, or suspicious activity.
        • Automated transaction monitoring systems must be in place to detect unusual betting patterns or potential money laundering risks.
        • Operators are required to report suspicious transactions to the Dutch Financial Intelligence Unit (FIU-Nederland) without delay.
        • All AML and KYC procedures must be documented, regularly reviewed, and updated to reflect regulatory changes and emerging risks.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators must maintain accurate and up-to-date financial records, including all player transactions, deposits, withdrawals, and game outcomes.
        • Regular financial and operational reports must be submitted to the Netherlands Gambling Authority (Kansspelautoriteit, KSA) in prescribed formats.
        • Annual independent audits of financial statements and technical systems are required, conducted by certified auditors.
        • Operators must retain all records relating to player activity, financial transactions, and AML/KYC checks for a minimum period specified by the regulator, typically at least five years.
        • Systems must be capable of generating detailed audit trails for all critical activities, accessible to the regulator upon request.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators must integrate mandatory responsible gambling tools, including deposit limits, loss limits, time-outs, and self-exclusion options, directly into their platforms.
        • Players must be able to set and adjust personal limits easily, with changes to limits (especially increases) subject to cooling-off periods.
        • Automated monitoring systems must identify signs of problematic gambling behavior and trigger appropriate interventions, such as notifications or temporary account suspensions.
        • Operators are required to connect with the national self-exclusion register (Cruks) to prevent self-excluded individuals from registering or playing.
        • Responsible gambling information and support resources must be clearly accessible on all operator platforms, including links to helplines and counseling services.
        • Operators must log all responsible gambling interactions and interventions for regulatory review and compliance monitoring.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        Contact Information

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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: 21 April 2025