Holland Casino was until recently the only gambling operator in the Netherlands. The company was established in the mid 1970’s and now has 14 casinos all over the country. Starting 2012, gambling activities in the Netherlands have fallen under the regulations of the Gaming Authority (Kansspelautoriteit) and, at the beginning of 2015, a new gaming legislation regulating online gambling was adopted. All licensing, compliance and regulations for setting up a casino in the Netherlands fall under the supervision of the Gaming Authority.
The first gaming legislation, WOK, was first established in 1964, but undergone many changes and was last amended in 2014 and enforced in 2015. The new Gaming Act provides the legal framework under which a gaming company can be registered in the Netherlands. A novelty in the new Dutch Gaming Act is allowing small companies to operate gambling facilities if they meet certain requirements.
These requirements usually imply the scope and the prize offered and the impact on the local community. Local gambling licenses are issued provided that the prize offered by the operator is at least 400 euros.
The taxation of gaming facilities dates back in 1961, when the Dutch Gaming Tax Act was enabled.
Depending on the service or services provided by the Dutch gambling company, it is necessary to apply for a supplier’s license. In order to obtain a supplier’s license, a gambling operator must submit evidence that their operations imply low risks for the community and file the following documents with the local authorities:
Dutch IT companies producing and supplying software for gambling facilities do not require any gambling license. Retailers may also sell gambling machines without any supplier’s license.
Foreign companies may also operate gambling facilities in the Netherlands as long as they are registered within an EU or EEA (European Economic Area) state. In order to operate a gambling company in the Netherlands, one must select the 92.71 NACE code for gambling and betting activities in Section O.
Our company registration agents in the Netherlands will draft the articles of association for registration and will guide you through the set-up procedure. You may also contact us for details about the taxation of gambling facilities.