Netherlands Enterprise Agency, RVO
Are you looking to organize a betting game or a lottery? Planning a Like&Win promotion to promote your business or product? There are specific rules to follow, and you may need a permit and be subject to betting and lottery tax.
What is a Game of Chance?
Some examples of games of chance include:
- Online games of chance, also known as remote gambling (where the computer determines the outcome of the game).
There are two types of games of chance:
- The player has no influence on the outcome of the game. Coincidence decides who the winner is, such as in a lottery or a game of bingo.
- Competition, where the player does have some influence on the outcome, for example by solving a puzzle or participating in a quiz.
Paying Betting and Lottery Tax
If you organize games of chance and are established in the Netherlands, you will need to pay betting and lottery tax.
Licence for Online Games of Chance
Permit for Gaming Machines
A permit is required to operate gaming machines or amusement arcades. Many games of chance are illegal or can only be organized by select permit holders, including Holland Casino, the Staatsloterij, and the Lotto.
Central Exclusion Register for Games of Chance
Advertising Regulations for Games of Chance
The promotion and advertising of your games of chance are subject to strict regulations outlined in the Advertising Code for Games of Chance and the Advertising Code for Online Games of Chance (ROK). For example, you are prohibited from creating the impression that individuals can win just by entering the competition.
Permit for Shopping Week Promotion
If you wish to organize a shopping week promotion in the Netherlands, you need a permit. This type of promotion is a lottery in which you and at least nine other SME retailers distribute free tickets to customers. Permits for shopping week promotions can be obtained through the Netherlands Chamber of Commerce (KVK).
Occasional Lottery Permit
To organize an occasional lottery, you must apply for a permit. At least 40% of the lottery proceeds must be allocated to a cause of general interest. If the total prize package value is below €4,500, you can apply through the municipality where the draw takes place. If it exceeds €4,500, apply for a permit through the Netherlands Gaming Authority (Kansspelautoriteit, Ksa).
Bingo
Only Dutch associations are permitted to organize a game of bingo. They do not need a permit but must meet several conditions, including notifying the municipality of their plans at least 14 days in advance. A fixed maximum total amount of prizes per event applies. As an organizer of promotional games of chance, you must adhere to the conditions laid out in the Code of Conduct for Promotional Games of Chance. If you organize bingo for a private group, reporting is not necessary.
If you want to host a promotional game of chance to promote your business, product, or service, like a Like&Win promotion, you do not need a permit, but you must comply with the conditions of the Code of Conduct for Promotional Games of Chance (PDF, in Dutch).