POLAND Law and Practice Contributed by: Marek Plota and Anna Klaja-Gogolewska, RM Legal
formats raise interpretative doubts under the Gam- bling Act. 2.2 Land-Based Gambling The organisation of gambling is regulated by the Gam- bling Act, which distinguishes between activities that are licensed, those that fall under the state monopoly, and those that are prohibited if conducted without the required authorisation. Land-based betting is fully open to private opera- tors under a licence issued by the minister compe- tent for public finance matters. In the land-based context, casino games, poker, bingo and gaming machines may be organised by private entities, sub- ject to obtaining a concession or licence, depending on the type of game. Casinos may be operated by private companies holding a concession, whereas slot machine salons outside casinos fall within the state monopoly. Lotteries are divided by statutory category. Number games, cash lotteries and telebingo are reserved exclusively for the state monopoly, while promotional lotteries and raffles may be organised by private enti- ties under licence, provided that all statutory require- ments are met. The principal legislation governing gambling in Poland is the Gambling Act of 19 November 2009, which establishes the legal framework for the organisation, supervision and taxation of gambling activities. The Act defines the categories of gambling permitted in Poland, distinguishes between activities subject to the state monopoly and those available to private opera- tors under a licence or concession, and sets out the requirements relating to licensing, player protection, responsible gambling and advertising restrictions. The implementation of the Gambling Act is supple- mented by a number of secondary regulations issued by the minister competent for public finance matters, which provide detailed rules on technical standards for gambling machines and systems, certification 3. Legislative Framework 3.1 Key Legislation
requirements, and the operation of monitoring and reporting mechanisms. Procedural matters relating to administrative proceed- ings under the Gambling Act are governed, where applicable, by the provisions of the Tax Ordinance ( Ordynacja podatkowa ). As a result, proceedings con- cerning licensing, supervision, taxation and enforce- ment in the gambling sector follow the procedural framework applicable under tax law, ensuring con- sistency across fiscal and regulatory matters. In addition to the Gambling Act, several other legis- lative instruments are relevant. The Act of 1 March 2018 on Counteracting Money Laundering and the Financing of Terrorism classifies gambling operators as “obliged institutions”, subject to KYC, reporting and internal AML procedures. Criminal fiscal liabil- ity for unauthorised gambling and related offences is regulated by the Fiscal Penal Code ( Kodeks karny skarbowy ). General provisions on consumer protec- tion, personal data processing (GDPR) and electronic communications also apply, in particular to remote gambling operators. 3.2 Definition of Gambling Although the Gambling Act does not provide an explicit statutory definition of “gambling”, the scope of gambling activities is derived from Article 2 of the Act, which adopts a broad and functional approach. Gambling is understood as participation in a game organised for profit, where the outcome is wholly or partly random and participants may win a monetary or in-kind prize. The Act distinguishes four statutory categories of gambling activities: • games of chance ( gry losowe ); • mutual betting ( zakłady wzajemne ); • card games ( gry w karty ); and • games on machines ( gry na automatach ). This regulatory approach focuses on the substance of the activity, namely the combination of chance and the potential to obtain a prize rather than the form, mechanics or technology used. Consequently, both land-based and online activities may be classified as
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