Tax for eGaming in Holland under the new proposed legislation
Who pays what: an overview by VMWTaxand / Frans Duynstee and Roos Jongeneel

 

 

 

 

 

TABLE 1: Who pays the Tax, Now vs the Legislative Proposal

Tax payer

Tax payer

Game of Chance

Current Act

Legislative proposal

Domestic land-based casino games (legal and illegal)

Operator

Operator

Domestic land-based poker tournaments (legal and illegal)

Player or operator

Operator

Legal domestic land-based slot machine games

Operator (legal owner)

Operator (licensee)

Illegal domestic land-based slot machine games

Operator (legal owner)

Party enjoying the proceeds

Other domestic land-based games of chance

Player

Player

Foreign land-based casino games, slot machine games and poker tournaments

Dutch player, irrespective of where the gaming operator is established

Dutch player, provided the gaming operator is established outside the EEA

Other foreign land-based games of chance

Dutch player

Dutch player

Legal remote games of chance

Operator

Operator

Domestic illegal online games of chance (current) / remote (legislative proposal)

Operator

Player

Foreign illegal online games of chance (current) / remote (legislative proposal)

Dutch player

Dutch player

[divide]

Table 2: What are the tax rates, Now vs Legislative Proposal:

Taxable base and rate

Taxable base and rate

Game of chance

Current Act

Legislative proposal

Domestic land-based casino games and slot machine games (legal and illegal)

GGR or tournament fee / rake / commission at 29%

GGR and tournament fee / rake / commission at 29%

Domestic land-based poker tournaments (legal and illegal)

Prize > € 454 or GGR or tournament fee / rake / commission at 29%

GGR and tournament fee / rake / commission at 29%

Other domestic land-based games of chance (legal and illegal)

Prize > € 454 at 29%

Prize from € 250 at 29%

Foreign land-based casino games, slot machine games and poker tournaments

Prize > € 454 at 29%

Prize from € 250 at 29%

Other foreign land-based games of chance

Prize > € 454 at 29%

Prize from € 250 at 29%

Legal remote games of chance

Monthly winnings player at 29%

GGR and tournament fee / rake / commission at 20%

Domestic illegal online games of chance (current) / remote (legislative proposal)

GGR or tournament fee / rake / commission at 29%

Monthly winnings player at 29%

Foreign illegal online games of chance (current) / remote (legislative proposal)

Monthly winnings player at 29%

Monthly winnings player at 29%

 

 

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