Regulation 27/30

Taxation 13/20

Product 19/20

Integrity 14/15

Advertising 13/15

Market Summary

A robust but balanced regulatory framework has established one of the more successful markets in Europe. However, the move away from moderate GGR tax is a negative and, as the government has conceded, is likely to see onshore channelisation fall.



Regulatory framework

The Gambling Act entered force in 2012 replacing the previous monopoly approach;
market overseen by the Danish Gambling Authority. Land-based and online racing and sports betting licensed and regulated, with fixed odds betting on horse, dog and pigeon racing permitted since 2018 (replacing land-based and online horse race pool betting monopoly).

Licensing numbers & costs

Unlimited number of licences for land-based and online sports betting (a single licence covers both) valid for up to five years. 20+ betting licences currently awarded. Land-based betting is dominated by former monopoly Danske Spil. General betting licences were subject to an application fee of DKK285,800 in 2020. The annual fee is dependent on GGR but ranged from DKK57,200 to DKK5,143,500.

Enforcement & player protection

No under-18 betting. Player verification protocols. Register of Voluntary Excluded Players (ROFUS) in place; operators must check whether a player has self-excluded. Player deposit limits must be available for customers. AML requirements in place.

Betting tax & levies

28% of GGR paid monthly (increased from 20% beginning 2021). 8% fixed odds turnover levy placed on Danish horse racing bets since 2018.

Other taxation

22% corporation tax. 25% value added tax (VAT).

Betting channels

Land-based and online racing and sports betting licensed. Betting also on-course at racetracks.

Types of betting

Fixed odds, pool/pari-mutuel and exchange betting on real and virtual events allowed. Online virtual betting cannot be offered by private operators as it falls under the monopoly of Danske Spil. Betting cannot be offered on under-18 sports competitions, but no other restrictions or approved sports lists.

Betting integrity

Licensed betting operators are required to report suspicious betting to the authorities. Denmark has signed but not ratified the Council of Europe sports manipulation convention and is a member of its network of national platforms. The national platform is overseen by Anti-Doping Denmark and includes governmental authorities, operators and sports.


Match-fixing is specifically criminalised in section 10(b) of the Promoting Integrity in Sport Act 2015 and includes a fine or imprisonment for up to two years.

Advertising (incl. bonuses) & sponsorship

Detailed advertising rules set out by the authorities. Must not target minors or give the impression that the chance of winning is greater than it is. Bonus marketing rules in place; must include clear terms and conditions. Gambling sponsorship of sport is permitted; the new Marketing Act precludes consumers being simultaneously exposed to gambling and consumer loan products which has caused issues.