Gambling in Slovenia

Slovenia is law-governed state with civil law system. The territory of the Republic Slovenia is united and indivisible. Basic document defining the terms and conditions of conducting games of chance is Gaming Act (Uradni list RS, No. 134/03). This Law defines the terms and conditions of conducting games of chance. Pursuant to the Law a game of chance shall be deemed a game that gives participants an opportunity to win a prize in cash objects or rights therewith a final outcome of a game depends on chance or on another uncertain event.

Definitions

Slovenian Gaming Act divides games into classical and particular games of chance. Classical games of chance are simple and class lottery, express and instant-lottery, lotto, toto, bingo, tombola, other similar games of chance with lottery draws and betting on an outcome of individual or team sport events.

The classical games of chance are organized in Slovenia by two institutions: Loterija Slovenije d.d. and Sportna loterija.

Particular games are according to the Gaming Act games played by players against casinos or against each other at the tables with cards, dices or balls in accordance with international rules (roulette, boulle, black jack, chemin de fer, punto banco, mini punto banco, Caribbean poker, trente quarante, red dog, baccarat, craps, etc.) and slot machine games (i.e. any mechanical, electronic or similar device that players put a certain amount of money into /coins and chips or they make a direct payment at the cashier desk/ in order to get an opportunity to win a prize, shall be deemed the multiplayer coin-in/coin-out slot machines).

The conditions for conducting a particular game shall be prescribed by the rules that shall be defined by a conductor for each type of the game and may be applied upon an approval obtained from the Ministry of Finance. On the basis of the license granted, the license contract shall be issued for each provider of particular games separately.

Taxes

A conduct of games of chance is in Slovenia subject to the following taxes:

– 5% tax on classical games of chance and 18% tax on particular games; the taxable basis being the value of payments received for the participation in a game of chance, reduced by the value of prizes paid out;

– operation of games of chance is also taken as the performance of any and all other activities that are prescribed to the operator by other legal regulations. The tax duty regarding the other taxes and fees shall be determined according other respective tax laws (There is also 15 % tax on paid out prizes exceeding the value of EUR 190 (for the year 2005, the basis changes from year to year); this tax is settled by the prize receiver and deducted upon the payment of prize to the municipality of the prize winner s permanent residence. This tax goes only for classical games on chance and is not included in the tax return.). Slovenian’s corporate tax on the profit gained for the year 2005 is 25%;

– moreover the concession (license) fee has to be paid for conduct of particular games.

The concession fee for particular games conduct shall be calculated monthly, on gaming revenues accruing from every single game. The calculation base shall be the sum of daily computations for each separate game (cumulatively). The licensee shall submit the monthly report distinguishing types of games. The monthly report shall be deemed final.

Concession fee for slot machine games is as follows (in Tolars):

Month revenue (from >>> to) Concession fee (Base >>> plus >>> from the sum over)
>>> 25,000.000 (approx. 104.400.- €) >>> 5% >>> 0
25,000.000 (approx. 104.400.- €) >>> 55,000.000 (approx. 230.000.- €) >>> 1,250.000 (approx. 5.220.- €) >>> 10% >>> 25,000.000 (approx. 104.400.- €)
55,000.000 (approx. 230.000.- €) >>> 100,000.000 (approx. 417.600.- €) >>> 4,250.000 (approx. 17.700.- €) >>> 15% >>> 55,000.000 (approx. 230.000.- €)
100,000.000 (approx. 417.600.- €) >>> >>> 11,000.000 (approx. 46.000.- €) >>> 20% >>> 100,000.000 (approx. 417.600.- €)

Concession fee for all other particular games is 5% from the gaming revenue.