Kansspelbelasting – Companies

Kansspelbelasting is a tax due by organisers and winners of games of chance on the “benefit” they obtain through a game of chance.

2 types of games of chance

  • Games in which the winner is determined by chance
    The participants have no decisive control over the outcome in this game. The lucky one wins. Examples of these games are lotteries, bingo, bets, and poker. Life insurances and premium loans are exempt.
  • Competitions
    For example, solving a puzzle or knowledge quizzes. No competition will exist if the participant makes a scientific or artistic contribution. This also applies if the winner provides a performance in which respect the contribution serves the public interest, for example, a plan to improve the environment.

What is not a game of chance for tax purposes?

If a small group of people plays a game of chance, no game of chance subject to kansspelbelasting will exist. Others will not be permitted to join. Examples are games played with your family or a small group of friends.

What are domestic games of chance?

Games of chance are domestic if the game of chance is organised by natural persons or entities established on the BES islands. Entities are defined as associations and other legal entities, partnerships, companies, and special-purpose assets.

What are foreign games of chance?

Games of chance are foreign if the game is not organised on the BES islands, or is not organised by an entity established on the BES islands.