Gambling tax law

Original Language Title: Wet op de kansspelbelasting

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

Law of 14 September 1961, dealing with the taxation of gambling

We JULIANA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we have taken into consideration the desireation of more detailed rules on the taxation of gambling.

In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:

Chapter I. Tax duty

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 1

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Under the name 'gambling tax', a direct tax is levied on:

    • a. The person giving the opportunity to participate in domestic casino games, the holder of an authorisation for the operation of slot machines as referred to in Article 30h, 1st paragraph, of the Gaming Act , with regard to the physical slot machines placed under his licence in the Netherlands, on which a game of games is played and the person benefiting from the proceeds of the contract without a licence as referred to in Article 30h, first paragraph, of the Law on the gambling machines placed in the Netherlands, where a game of games is played;

    • b. The person giving the opportunity to participate in domestic gambling, which is to be played through the Internet;

    • (c) persons entitled to the prices of domestic gambling, non-casino games, games of games or games of chance played on the Internet;

    • d. the beneficiaries resident or established in the Netherlands to the prices of foreign gambling, other than the following:

      • 1 °. Playing casino games and gambling services held by natural persons or bodies of whom one or more reside or are established in a Member State of the European Union or in another State party to the Agreement on the European Economic Area;

      • 2 °. gambling which is played via the Internet;

    • e. the beneficiaries resident or established in the Netherlands to the prices of foreign games played through the Internet.

  • 2 The game-free game means a probability game consisting of a mechanical, electrical or electronic process driven by the player, the result of which may result in direct or non-direct payment of prices, including extra play duration.


Article 2

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 For the purposes of gambling, given to competition, the following shall be given to:

    • a. Prices and premiums, where the designation of the winners is made by any probability which the participants in general cannot exert, with the exception of life insurance and premium loans;

    • (b) prizes and premiums, which are offered to participants in a design contest of any kind, unless a scientific or artistic achievement is claimed or an achievement with which the general public interest is served.

  • 2 Games are considered domestic if they are held by natural persons or by bodies within the meaning of the General Law on State Taxation (Stb. 1959, 301), of whom one or more reside or are located in the Netherlands.

  • 3 Kansplays are considered foreign if they do not fall under the second paragraph.

Chapter II. Object of the tax

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 3

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The tax is levied:

    • a. in the cases where: Article 1, first paragraph, part a or b -apply to the difference between the stakes received in a period and the prices made available, or, where the prices are made available to a person other than the taxable person, to what is received in respect of a period giving the opportunity to participate in casino games, or to participate in domestic gambling, which are played through the Internet;

    • b. in cases where: Article 1, first paragraph, part c or d , is applicable to prices;

    • c. in cases where: Article 1, first paragraph, part e , applicable to the positive difference between the prices collected in a calendar month and the use made during that calendar month.

  • 2 Prices are understood to mean all goods which may be valued in economic traffic, which may be attributed to the participants of the games of chance by virtue of their participation.

  • 3 In so far as prices do not exist in cash, they shall be taken into account for the value which may be assigned to them in economic traffic.

Chapter III. Exemptions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 4

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If Article 1, first paragraph, part c or d , the tax shall be exempt from the levy:

    • a. The price which does not exceed € 449;

    • (b) the price which does not exceed the performance of the participation in respect of which the price is claimed.

  • 2 All prices from lotteries and contests due by the same debtor and falling on lottery tickets or parts of tickets on the basis of the same accidental event shall be taken together as a single price for the purposes of the first paragraph. Considered.

Chapter IV. Rate

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 5

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The tax is 29%.

  • 2, in the case where: Article 1 (c) (c) If the price is to be paid, the person who is liable to pay the price shall be multiplied by 100/71 for the calculation of the tax.

Chapter V. Method of taxation

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 5a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 3 If in Article 3, first paragraph, part a If the difference is negative for a period of time, it shall be offset against the positive difference between a subsequent period. The settlement shall take place in the order in which negative and positive differences occur.


Article 5b

Compare Versions Save Relationships (...) (External Link) Permanent Link

The taxable person is obliged to keep a register and to record the information which is important for the tax of the tax, according to the rules of our Minister.


Article 6

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In cases where Article 1 (c) (c) , where applicable, tax shall be levied by means of withholding on the price.

  • 2 Withholding-like agent is the person who owes the price.

  • 3 The withholding agent is obliged to hold the tax at the time the price is made available.

  • 4 The withholding agent is obliged to pay the retained tax on the declaration. If the charge exceeds the price to the extent that it exists in cash, the missing person shall be deemed to have been retained at the time defined in paragraph 3, except that the withholding agent has the right to recover the missing information from the date of entry into force of the taxable person. The withholding agent may, in so far as it does not exist in cash, suspend the award until such a claim takes place.


Article 7

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The withholding agent is obliged to keep a register and to record the information which is important for the tax of the tax, according to the rules of our Minister.

  • 2 The person whose price is payable is held at the request of the entitled to the price to him according to the rules to be arranged by Our Minister, once the price has been paid, signed, settled, or issued, a signed note to reach out, showing the inposition.


Article 8

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The tax is payable at the time when the price:

    • (a) received or is settled, made available to the taxable person, or is made interest-bearing, or

    • b. Reclaimable and recoverable.


Article 8a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The tax is payable on the last day of the calendar month, referred to in Article 3 (c) (c) .


Article 9 [ Exp. by 01-06-1990]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 10 [ Verfalls per 01-06-1990]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Chapter VI. Penalty provision

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 11 [ Exposition by 14-07-1994]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Chapter VII. Transitional and final provisions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 12 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 13 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 14 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 15 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 16 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 17 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 18 [ Exchanges by reference to 31.12.1964]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 19

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 This Act shall enter into force with effect from a time to be determined by Us.

  • 2 Its provisions apply if the right to the prize arises at the price at or after that time.


Article 20

Compare Versions Save Relationships (...) (External Link) Permanent Link

This law can be cited as: Law on gaming tax.

Burdens and orders, which are in the State Sheet will be placed, and that all Ministerial Departments, Authorities, Colleges and Officials, who so concern, will keep their hands on the precise execution.

Given at Paleize Soestdijk, 14 September 1961

JULIANA.

The Secretary of State for Finance,

OF THE REASON.

The Minister of Justice,

A. C. W. BEERMAN.

Issued the twelfth October 1961.

The Minister of Justice,

A. C. W. BEERMAN.