Paying kansspelbelasting

You must pay the kansspelbelasting at the moment on which you file the return.


The organiser must pay the tax within 15 days of the end of the calendar month in case of domestic casino games. In case of domestic lotteries, the tax must be withheld by the organiser and be paid within 15 days of the date on which the prize is made available.

Prize winners

A prize winner must pay the taxes due within 15 days of the date on which he has received the domestic or foreign prize. These are prizes as listed below the “prize winner” heading.

Bank payment

Both the organiser and the prize winner must complete the payment through a bank. It is very important to list the payment reference. The payment reference is:

crib number/104/date of receipt of the prize, such as 123456789.104.01012015