SWEDEN Law and Practice Contributed by: Stefan Widmark, Hans Eriksson and Petter Larsson, Westerberg & Partners
For AML violations, the cap for the sanction fee is lim- ited to the highest of the following three alternatives: • 10% of your GGR for the previous year; • twice the profit attributable to the violation (nor- mally difficult to distinguish); or • 1 MEUR (Meta Uranus).
12. Tax 12.1 Tax Rate by Sector
Gambling services are currently subject to a tax rate of 22% of the monthly profit – ie, the difference between the total bets minus the total payouts. Only bets and payouts that concern the Swedish market should be included. Players’ gambling winnings from licensed operators are tax-free in Sweden. Conversely, winnings that stem from unlicensed operators are subject to tax.
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