When will you owe kansspelbelasting?

Organisers

If you organise games of chance, you must pay kansspelbelasting if you:

• are the organiser of domestic casino games (based on the BES Games of Chance Act I or the BES Games of Chance Act II)
• are the organiser of lotteries (based on the BES Lottery Act)

Organisers of domestic casino games

If you are established in Caribbean Netherlands, you must pay kansspelbelasting on the proceeds of the casino games. Casino games are table games and machines (slot machines or one-arm bandits). Prize winners of casino games will not owe kansspelbelasting.

Organisers of lotteries

If you are established in Caribbean Netherlands, you must pay kansspelbelasting on the prizes you award based on a lottery. Kansspelbelasting will not be levied if the prize does not exceed an amount of USD 600. The same applies if the contribution per game of chance is greater than or equal to the prize won.

On which amounts will you, as an organiser, pay taxes?

In case of casino games, you will pay kansspelbelasting on the difference between the bets and the prizes. More prize money may be awarded than contributed in a certain period. In this case, no taxes will be due in this period, and you will be able to settle the losses with the positive results in the coming period(s).

The taxes will be levied on the prize in case of a permitholder based on the BES Lottery Act.

Organiser pays the gambling taxes

The prize winner is the taxpayer, but the organiser of the game of chance will deduct the kansspelbelasting from the gross prize and pay this tax to Belastingdienst Caribisch Nederland.

He will pay the net prize to the prize winner. The organiser may also bear the gambling taxes. This is often the case if the prize does not consist of a monetary amount, but concerns a car or trip. The kansspelbelasting not paid by the prize winner will be part of the prize in this case.

When do you need to file a return?

You must file a return within 15 days of the date on which the prize is awarded (provided).

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?

Rate

The kansspelbelasting rate is 10%.

Assessment

If you do not file a return and pay the taxes due, an additional assessment with fine can be levied.

Payment

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

Bank payment

The payment must take place through a bank, visit the paying and receiving funds page for more information.

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

Objection

You can object to the kansspelbelasting if you have received an additional gambling taxes assessment you disagree with.

You must submit an objection to Belastingdienst Caribisch Nederland within two months of the date of the assessment. The letter must state the reasons of your objection. Also make sure to list the CRIB number, year, and assessment number in your letter.

Please send the objection to:

Belastingdienst/Caribisch Nederland

Attn afdeling kansspelbelasting

Visit the contact page for the address details of each island.