DENMARK Law and Practice Contributed by: Nina Henningsen, Mazanti-Andersen
The duty is based on a percentage of the GGR, which is the received stakes minus paid-out winnings. A negative GGR in one duty period cannot be carried forward for set-off against a positive GGR in subse- quent periods. Subsequently, if there is a negative GGR for one period, the duty must be declared as DKK0. Marketing costs that are not actual winnings for the players (eg, bonuses and free spins) cannot be deducted when calculating the GGR. Online and Land-Based Betting An operator of online and land-based betting must pay duty at 28% of the GGR. As regards betting exchanges, the duty is 28% of the amount charged in commission. In both cases, the duty is due on a An operator of online casinos must pay duty at 28% of the GGR. For poker and other cases where the gam- bling operator’s profit is the commission charged, the operator must pay duty at 28% of the amount charged in commission. In both cases, the duty is due on a monthly basis. Land-Based Casinos monthly basis. Online Casinos An operator of land-based casinos must pay duty at 45% of the GGR minus the amount of special tip- ping chips, plus an additional 30% on the part of the GGR that exceeds DKK4,789,800. The duty is due on a monthly basis. Physical Gaming Machines in Restaurants or Gaming Arcades An operator of physical gaming machines in restau- rants or gaming arcades must pay duty at 41% of the GGR. For gaming machines in restaurants, an additional 30% on the part of the GGR that exceeds DKK35,900 is added. For gaming machines in gaming
arcades, an additional 30% on the part of the GGR that exceeds DKK299,400 is added, plus DKK3,600 per machine up to 50 machines and DKK1,800 per machine exceeding 50. The duty is due on a monthly basis. Non-Profit Lottery and Prizes in Connection With Free Games With regard to cash prizes, operators of a non-prof- it lottery and prizes in connection with free games must pay duty at 17.5% of the amount that exceeds DKK200. Regarding prizes consisting of goods or ser- vices (market value), such operators must pay duty at 17.5% of the amount that exceeds DKK750. In both cases, the duty is due 15 days after the result of the lottery has been decided. However, a new draft bill for non-profit lotteries is expected to be passed soon. This bill will change the In addition to these duties, a licensed online gambling operator must pay an annual fee for the licence. The annual fee is fixed in classes varying from DKK69,800 to DKK6,151,700 (2025 prices). The annual fee is due one month after the effective date of the licence and then on an annual basis. Gaming machines are subject to an annual fee based on the licensee’s GGR for the previous year. Gambling operators that provide gambling on horse racing will be charged 6% of the GGR of betting on horse races at Danish horse-racing tracks. The fee will be calculated based on a three-month period. tax rules for non-profit lotteries. Other Duties and Relevant Fees Depending on the circumstances, the gambling operator may also be obliged to pay regular Danish company tax (particularly if the gambling operator is established/incorporated in Denmark).
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