BELGIUM Law and Practice Contributed by: Pieter Paepe and Christoph de Preter, EDSON
1. Introduction 1.1 Current Outlook and Recent Changes Since 2011, it has been an essential characteristic of Belgian gambling policy that online gaming licences can only be obtained by a company holding an offline licence. In a noteworthy judgment of 28 February 2018 concerning Hungarian gambling legislation, the CJEU held that a restriction reserving access to the online gambling market to casino operators situated on national territory is disproportionate and therefore contrary to the EU freedom to provide services. Amended Gaming Act In 2019, the Belgian legislature substantially amended the country’s most important piece of gambling legis- lation, the Federal Act of 7 May 1999 regarding games of chance, wagers and protection of the players (the “Gaming Act”) (see 3.1 Key Legislation ). The Gaming Commission was given the power to prohibit betting if the fairness of the event cannot be guaranteed or where certain betting mechanics are considered prone to fraud. The following are among the important new rules for betting shops. • Betting shops must sign an agreement (“covenant”) with the municipality in which they are established. That covenant must determine the address of the betting shop, its opening and closing hours, its opening and closing days, and the “conditions” under which it can be operated. The requirement to have such a covenant has also become a condi- tion for obtaining an F2 licence (see 4.3 Types of Licences ). • Betting shops are now obliged to keep all data related to their gaming machines in a permanent establishment in Belgium. • An undertaking that wishes to organise betting on horse races must obtain the newly created F1P licence. Only the holders of an F1 licence can obtain an F1P licence. The F1P licensing condi- tions have been set in a Royal Decree. In 2024, the Gaming Act was once again substantially amended. The main changes are as follows.
• A minimum age of 21 years has been established for participation in all games of chance, including betting. • Different categories of games of chance (such as online casino games, online slots, and online bet- ting, each offered under distinct gambling licences) can no longer be offered on the same website; they must now be hosted on separate websites. • It is now prohibited to use the same player account to play games of chance operated under different licences (“split accounts”). • Transactions between different player accounts are also now prohibited. • Redirecting players to or exposing them to games of chance under a different licence is now forbid- den. Offering bonuses for online games of chance has been banned. The Gaming Act now specifies that “free participation in games, gaming credits, and any form of incentive offered to influence player gaming behaviour or to attract or retain players” can no longer be provided. Recent Changes Following the amendments in 2019, the Gaming Act was amended several times in 2024. Advertising for licensed games of chance is now generally prohibited, except where explicitly authorised. The Gaming Act now contains very strict rules on advertising for games of chance, and the Royal Decree of 27 February 2023 specifies the permitted forms of advertising (see 9.3 Key Legal, Regulatory and Licensing Provisions ). With respect to taxation, the Law of 28 December 2023 on various tax provisions amended the Belgian Income Tax Code. As of 2024, the regional tax on games of chance and betting is no longer considered a deductible expense. This change applies to both the tax on online games of chance – currently set at 11% of gross gaming revenue (GGR), with a poten- tial increase referenced in the Flemish government’s coalition agreement – and the regional tax on gaming machines. These taxes are now expressly included in the list of non-deductible business expenses. Several licensed operators initiated annulment proceedings before the Constitutional Court challenging this tax
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