BELGIUM Law and Practice Contributed by: Pieter Paepe and Christoph de Preter, EDSON
unlicensed games of chance), the Gaming Commis- sion may issue administrative fines under certain cir- cumstances. In 2024, the Gaming Commission issued 133 decisions in total. Of these, 52 originated from procedures initiated in 2023, while 116 stemmed from procedures started in 2024. During the same year, the Gaming Commission rendered 85 sanctioning deci- sions, including 66 decisions imposing fines. The Gaming Commission blacklists websites that offer unlawful games of chance in Belgium. The blacklist is also published on the Gaming Commission’s website. 11.3 Financial Penalties There is no established method to calculate penalties. The Gaming Act merely stipulates that an adminis- trative sanction must be proportional in light of the seriousness of the infringement. More recently, the Gaming Commission has begun to effectively impose administrative sanctions on companies offering unli- censed games of chance. One of the criteria used to calculate the fine is the length of time for which the games have been available to players resident in Belgium. A gaming tax is applied to all types of games of chance and betting (ie, all transactions characterised by the fact that the participants wager a sum, with the risk of loss, in the hope that it will benefit in specie or in kind). The way participation takes place – whether verbally, in writing, by telephone, internet, email or text – is of no importance. The tax on games and bets is also payable for games of chance and betting that are unlicensed and for which the organisers are subject to criminal sanctions. It is therefore not neces- sary for a transaction to be permitted by law for the tax to be due. Betting In the Flemish Region and the Brussels-Capital Region, bets on horse races, dog races and sports events taking place in Belgium or in an EEA member state are taxed at a rate of 15%, which is calculated on the actual gross margin realised with that wager. 12. Tax 12.1 Tax Rate by Sector
Bets on horse races, dog races and sports events tak- ing place outside the EEA are taxed at a rate of 15% on the gross amount of the sums or stakes involved. In the Walloon Region, bets are generally taxed at a rate of 11% on the actual gross margin realised upon the bet. Casino Games In the Brussels-Capital Region, casino games are taxed as follows: • roulette without zero – at 2.75% on the gambler’s winnings; • other casino games – at 33% on the gross gaming revenue and at 44% on the part of the gross gam- ing revenue that exceeds EUR1.36 million; and • machines – at a percentage (ranging from 20% to 50%) per bracket of gross revenue (eg, 20% on the bracket up to EUR1.2 million). In the Flemish Region, casino games are taxed as fol- lows: • casino games – on the gross amount of the stakes, at 33% on the gross gaming revenue up to EUR865,000, but at 44% on the part of the gross gaming revenue in excess of EUR865,000; and • machines – at a percentage (ranging from 20% to 50%) per bracket of gross revenue (for example, 20% on the bracket up to EUR1.20 million). In the Walloon Region, casino games are taxed as follows: • roulette without zero – at 2.75% on the gambler’s winnings; • Baccara chemin de fer – at 4.80% on the bank’s winnings; • other casino games – at 33% on the gross gam- ing revenue up to EUR1.36 million and at 44% on the part of the gross gaming revenue that exceeds EUR1,360,000; and • machines – at a percentage (ranging from 20% to 50%) per bracket of gross revenue (for example, 20% on the bracket up to EUR1.20 million).
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