Kansspelbelasting is a tax due by organisers and winners of games of chance on the “benefit” they obtain through a game of chance. This must take place using the kansspelbelasting return.
There are 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.
If a small group of people plays a game of chance, no game of chance subject to gambling taxes will exist. Others will not be permitted to join. Examples are games played with your family or a small group of friends.
You must pay kansspelbelasting if you are a winner of domestic games of chance that are not casino games and are not covered by the BES Lottery Act (such as Fundashon Wega di Number Boneiru), a winner of foreign (online) games of chance, or a winner of other campaigns and competitions, such as:
- Lotteries and campaigns that award cars, phones, cash, and holidays
- Bets
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.
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. Examples of foreign games of chance are the Landsloterij (biyechi), Staatsloterij, online prizes, etc.
Rate
The kansspelbelasting rate is 10%.