Gambling taxes and barriers in Sweden

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Taxes Taxes on lotteries are established in the Law on Tax loteries.990 The rate applied is 36% of the sum remaining after gains deducted from the total of paris (Art. 1b). Taxes on roulette tables are determined based on the … Read More

Gambling taxes and barriers in The Netherlands

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Taxes The taxation of games of chance in the Netherlands is dealt with in the Taxation Act on Games of Chance of 1961. According to its article 2, the Taxation Act on Games of Chance does not apply to slot … Read More

Gambling taxes and law in Luxembourg

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Taxes Section 12 of the Act of 20 April 1977 states that the Grand Ducal State operates a levy on gaming revenue for the benefit of municipalities and the state. This product is made for consideration of games (roulette etc.), … Read More

Gambling taxes and law in Italy

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Taxes The criteria for application of the tax system, and for the government’s percentage of the earnings in general, are structured on the basis of the different types of games and, in some cases, prove quite complex. What is more, … Read More

Gambling taxes in Austria

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Casino Gaming Austria’s first two casinos opened in 1934, in Semmering and in Baden. At present, there are 12 casinos, all operated under the state monopoly company Casinos Austria AG. All gambling operators pay 20% VAT tax on their operating … Read More

Gambling taxes and barriers in Cyprus

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Taxes General V.A.T. is generally not levied on revenue flows generated by gambling activity in Cyprus. Exceptions have been made (According to a letter of 31 August 2001, sent to us on behalf of the Permanent Secretary of the Ministry … Read More