Key facts (as of 29 October 2026)
- Sweden: licence holders pay 22% gambling tax on monthly net proceeds (Skatteverket). From 1 May 2026 licence holders may not allow or facilitate gambling on credit, and online operators must block credit cards (Spelinspektionen).
- Denmark: 28% of gross gaming revenue for online casino and betting (Skattestyrelsen). Deposits to an online casino gaming account may only come through a payment service provider lawfully offering payment services in Denmark; cash deposits are not allowed (BEK 1274/2019 §8).
- Germany: a €1,000 monthly deposit limit applies across all licensed online operators combined, monitored by the LUGAS system; operators may grant higher limits, up to €10,000 a month (or up to €30,000 for no more than 1% of their active players), after affordability and gambling-behaviour checks (GGL). The maximum stake on virtual slots is €1, with a tiered option of up to €5 from 1 July 2026 until 31 December 2027 (GGL).
- Netherlands: online gambling licensed since the Remote Gambling Act (Wet Koa) took effect on 1 October 2021. Gambling tax is 37.8% from 1 January 2026 (Belastingdienst), plus a 1.95% gambling levy for the regulator and addiction prevention (Kansspelautoriteit).
- Spain: 20% tax on net revenue for betting and "concursos y otros juegos" under Ley 13/2011, art. 48.7, since 1 July 2018. A licence application fee is €10,000 per licence (art. 49).
- Italy: a new online concession regime under Legislative Decree 41/2024 started on 13 November 2025: 52 concessions to 46 operators at €7m each, about €364m in total (ADM; PressGiochi).
- France: the ANJ approves online poker, sports betting and horse-race betting. "Les jeux de casinos en ligne restent strictement interdits" (ANJ).
Comparison table
| Country | Regulator | Online casino | Sports betting | Tax | Payment rules |
|---|---|---|---|---|---|
| Sweden | Spelinspektionen (spelinspektionen.se) | Licensed | Licensed | 22% of net proceeds | Credit ban extended 1 May 2026; credit cards blocked online |
| Denmark | Spillemyndigheden (spillemyndigheden.dk) | Licensed | Licensed | 28% of GGR | Online casino deposits only via PSPs lawful in Denmark; no cash; player funds segregated |
| Germany | GGL (gluecksspiel-behoerde.de) | Virtual slots and online poker licensed by the GGL | Licensed | 5.3% of stakes on virtual slots | €1,000/month across operators via LUGAS |
| Netherlands | Kansspelautoriteit (KSA) (kansspelautoriteit.nl) | Licensed | Licensed | 37.8% from 2026, plus 1.95% levy | Deposits above €700 a month net (€300 for 18–24) blocked until affordability is shown |
| Spain | DGOJ (ordenacionjuego.es) | Licensed | Licensed | 20% of net revenue | Joint tax liability for those who serve unlicensed operators without checking |
| Italy | ADM (adm.gov.it) | Concession | Concession | Not covered here | Single website per concession; SPID or CIE digital identity allowed |
| France | ANJ (anj.fr) | Prohibited | Licensed | Not covered here | Not covered here |
NoteItalian and French tax rates were not read this pass and are left out.
Sweden
Sweden opened its licensed market on 1 January 2019. Spelinspektionen licenses and supervises; Skatteverket collects the tax.
- Tax: 22% of net proceeds (stakes less payouts) for each calendar month, under the Gambling Tax Act (Lag 2018:1139). The rate rose to 22% on 1 July 2024 (Lag 2024:276).
- Credit ban from 1 May 2026: licence holders and agents may not allow or facilitate gambling funded by credit, including credit cards, invoices and loans. Online, credit cards must be blocked as a payment method (Spelinspektionen, February 2026).
Denmark
Spillemyndigheden issues licences for online betting and online casino. The tax is 28% of gross gaming revenue (stakes less winnings paid). Bonuses and free play cannot be deducted (Skattestyrelsen, E.A.9.8 and E.A.9.7).
Payment rules from the Executive Order on Online Casino (BEK 1274/2019):
| Rule | Detail |
|---|---|
| Who may move deposits | Only a payment service provider lawfully offering payment services in Denmark (§8) |
| Cash | Cash deposits not allowed (§8) |
| Transfers | No transfers of money or chips between gaming accounts (§10) |
| Player funds | Held as trust money in a separate, set-off-free account at a bank, ring-fenced from the operator's own funds and protected on insolvency; the balance must always cover all player accounts (§11) |
| Login | Verified accounts log in with a digital signature at OCES level or higher (§7) |
| Temporary accounts | Until identity is checked, a temporary account may take at most DKK 10,000 and pay nothing out (§6) |
| Closing an account | Balance paid out within five working days, free of charge (§31) |
Germany
The Joint Gambling Authority of the Federal States (GGL) licenses online virtual slots, poker and sports betting under the State Treaty on Gambling 2021 (GlüStV 2021).
| Rule | Detail | Source |
|---|---|---|
| Cross-operator deposit limit | €1,000 per calendar month, across all licensed operators, enforced through LUGAS | GlüStV 2021 §6c; GGL FAQ |
| Raising the limit | Up to €10,000 a month; €10,000–€30,000 for no more than 1% of an operator's active players. Needs proof of income (self-declaration is not enough) and no signs of problem gambling | GGL FAQ |
| Slots stake | €1 per spin; from 1 July 2026 operators with GGL permission may offer up to €3 to players aged 21+, then up to €5 after a 90-day qualification period with monitoring; temporary until 31 December 2027 | GGL FAQ |
| Virtual slots tax | 5.3% of stakes | RennwLottG §38 |
flowchart LR
A[Player deposits with operator A] --> L[LUGAS central limit file]
B[Player deposits with operator B] --> L
L --> C{Month total over 1000 EUR?}
C -- No --> D[Deposit allowed]
C -- Yes --> E[Deposit blocked until next month]Netherlands
The Remote Gambling Act (Wet Koa) took effect on 1 October 2021. Licensees must check the central exclusion register, Cruks. New policy rules (BRVKOA 2026) apply from 1 January 2026.
| Item | Rate or rule | Source |
|---|---|---|
| Gambling tax (kansspelbelasting) | 37.8% from 1 January 2026 | Belastingdienst |
| Gambling levy (kansspelheffing) | 1.95% of gross gaming result: 1.7% for the KSA, 0.25% for addiction prevention | KSA; Wok art. 33f |
| Deposit thresholds | Deposits above €700 a month net (€300 for 18–24) blocked until affordability is shown, from 1 October 2024 | See Gambling regulators and payments |
Spain
The Directorate General for the Regulation of Gambling (DGOJ) exercises the powers that Ley 13/2011 gives the national gambling commission. Operators hold general licences by type of game plus singular licences for specific games.
| Item | Rule | Ley 13/2011 |
|---|---|---|
| Tax on betting, "concursos y otros juegos" | 20% of net revenue (stakes less prizes), since 1 July 2018 | Art. 48.7 |
| State sports pools | 22% of gross revenue | Art. 48.7 |
| Tax returns | Quarterly self-assessment | Art. 48 |
| Licence fee | €10,000 per licence; €100 per authorisation | Art. 49 |
| Regulator fee | 0.75 per thousand of gross operating revenue | Art. 49 |
| Joint liability | Anyone offering gambling to Spanish residents, or profiting from it, without checking the operator is licensed; also infrastructure owners and information-society service providers who should reasonably presume their services are used for it | Art. 48.5 |
WarningArt. 48.5 makes service providers jointly liable for the gambling tax if they fail to check that an operator holds a Spanish licence. The DGOJ website lists licensed operators so that anyone can check.
Italy
Legislative Decree 41/2024 reorganised online gambling as concessions awarded by public tender by the Customs and Monopolies Agency (ADM).
| Item | Detail | Source |
|---|---|---|
| Concessions | 52 concessions to 46 operators | PressGiochi |
| Price | €7m per concession; about €364m in total | PressGiochi |
| Start | New regime from 13 November 2025; old concessions ceased on 12 November 2025 | ADM circular, 7 November 2025 |
| Activation | Concessions to be activated by 14 May 2026; second tranche of €3m | ADM circular |
| Websites | One website per concessionaire; "skin" sites closed, with a temporary exemption to 31 December 2025 | ADM circular; PressGiochi |
| Identification | SPID or CIE digital identity accepted for player identification | ADM circular |
France
The National Gaming Authority (ANJ) grants an approval (agrément) for each category: online poker and other circle games; sports betting (mutual or fixed odds); and horse-race betting (mutual only). Approvals last five years and are renewable; applicants must be established in an EU member state. Online casino games remain strictly prohibited (ANJ).
Timeline
| Date | Event |
|---|---|
| 1 July 2018 | Spain: 20% tax on net revenue for betting and other games |
| 1 January 2019 | Sweden: licensed market opens |
| 1 October 2021 | Netherlands: Wet Koa in force |
| 1 July 2024 | Sweden: gambling tax rises to 22% |
| 1 October 2024 | Netherlands: €700 / €300 monthly net deposit thresholds |
| 13 November 2025 | Italy: new online concession regime starts |
| 1 January 2026 | Netherlands: gambling tax 37.8%; BRVKOA 2026 rules |
| 1 May 2026 | Sweden: expanded credit ban |
| 14 May 2026 | Italy: concession activation deadline |
| 1 July 2026 | Germany: tiered slots stake option up to €5 (to 31 December 2027) |
Q/A
Can a Malta-licensed operator serve these countries?
Not legally without the local licence or concession. Each country runs its own regime and blocks or sanctions unlicensed operators.
Are credit cards allowed?
In Sweden, no: online operators must block them from 1 May 2026. Denmark's online casino order does not ban cards outright, but deposits must come through a PSP lawful in Denmark. Check each country's current rules.
Why does Spain's joint-liability rule matter to PSPs?
A provider that serves an unlicensed operator offering gambling to Spanish residents, without checking the licence, can be held jointly liable for the gambling tax (art. 48.5).
Does Germany's €1,000 limit apply per site?
No. It applies across all licensed operators combined, through LUGAS.
Sources
- Skatteverket, Spelskatt: https://www.skatteverket.se/foretag/skatterochavdrag/punktskatter/spelskatt.4.18e1b10334ebe8bc80005390.html
- Sveriges riksdag, Lag (2018:1139) om skatt på spel: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-20181139-om-skatt-pa-spel_sfs-2018-1139/
- Spelinspektionen, "Utökat kreditförbud träder i kraft den 1 maj": https://www.spelinspektionen.se/nyhetsarkiv/utokat-kreditforbud-trader-i-kraft-den-1-maj/
- Skattestyrelsen, E.A.9.8 Onlinekasino: https://info.skat.dk/data.aspx?oid=1978206
- Skattestyrelsen, E.A.9.7 Væddemål: https://info.skat.dk/data.aspx?oid=1978205
- Retsinformation, Bekendtgørelse om onlinekasino (BEK 1274/2019): https://www.retsinformation.dk/eli/lta/2019/1274
- GGL, FAQ on the cross-operator deposit limit: https://www.gluecksspiel-behoerde.de/de/fuer-spielende/informationen-fuer-spielende-faqs/faq-anbieteruebergreifendes-einzahlungslimit
- GGL, FAQ on deposit limit and maximum stake: https://www.gluecksspiel-behoerde.de/de/fuer-spielende/informationen-fuer-spielende-faqs/faq-einzahlungslimit-und-hoechsteinsatz
- Gesetze im Internet, RennwLottG §38: https://www.gesetze-im-internet.de/rennwlottg/__38.html
- Belastingdienst / wetten.nl, Wet op de kansspelbelasting (2026): https://wetten.overheid.nl/BWBR0002359/2026-01-01
- Kansspelautoriteit, kansspelheffing online kansspelen: https://kansspelautoriteit.nl/kansspelheffing-online-kansspelen
- Ley 13/2011, Title VII (arts. 48–49), consolidated text via Noticias Jurídicas: https://noticias.juridicas.com/base_datos/Admin/l13-2011.t7.html
- ADM circular of 7 November 2025 (via Jamma): https://www.jamma.it/wp-content/uploads/2025/11/Circolare-ADM-7-novembre-2025.pdf
- PressGiochi, new online concession regime starts (13 November 2025): https://www.pressgiochi.it/en/gioco-online-da-oggi-parte-il-nuovo-regime-concessorio/142722
- ANJ, demander un agrément: https://www.anj.fr/professionnels/demander-un-agrement
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