NETHERLANDS Law and Practice Contributed by: Alan Littler, Justin Franssen and Chris Adriaansz, Franssen Tolboom
Gambling tax is based upon GGR and commission/ entry fee for: • land-based slot machines; • land-based casino gambling; • land-based sports betting and horse race betting; and • all licensable remote gambling categories. For other licensed offers, prizes won constitute the tax base. However, gambling tax is only due on prizes greater than EUR449. All remote gambling licensees, land-based licensees, and specific lotteries with a GGR above EUR1 mil- lion, pay an additional annual levy as referred to in 4.9 Ongoing Annual Fees . For land-based horse/harness race betting, a manda- tory contribution to horse racing of 10% GGR from bets placed during each month on horse/harness rac- es organised in the Netherlands also applies (should bets be taken on meets in the Netherlands).
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