Kansspelbelasting return
Organisers
In case of permitholders organising casino games pursuant to the Act on Games of Chance I or II, the return must have been filed within 15 days of the end of a calendar month.
In case of permitholders organising lotteries pursuant to the BES Lottery Act, the return must have been filed within 15 days of the day on which the prize is provided.
Prize winners
You must file the return within 15 days of receiving the prize.
Prizes are all goods with an economic value received by the winners of a game of chance. This may be cash (all currencies) or other goods, such as a car, a sofa, trips, and the like.
If you win a trip or goods, it is difficult to determine on which amount taxes are due. The Act determines that the economic value is decisive. If you win a trip, for example, the economic value of this trip must be determined. In other words: what does this trip cost at a travel agency?
Exemption
You will not need to pay kansspelbelasting if:
- the value of the prize is lower than USD 600;
- the contribution per game of chance is greater than or equal to the prize won;
any costs you incur to participate will not be considered a contribution; - you have already paid similar taxes abroad when you win a prize in a foreign game of chance. In this case, you must still file a return to request a prevention of double taxation.
Rate
The kansspelbelasting rate is 10%. For example: if you win a car with a value of USD 20,000, the taxes due on this prize will be USD 20,000 x 10% = USD 2,000.
Assessment
If you do not file a return and pay the taxes due, an additional assessment with fine can be levied.