Netherlands
77pts
Regulation 22/30
Taxation 13/20
Product 15/20
Integrity 14/15
Advertising 13/15
Market Summary
Unlimited online licences and strong regulatory focus on player protection likely to attract a sizeable number of operators. However, continuing land-based monopoly added to a high online GGR tax and product restrictions likely to impact channelling.
Channelisation:
3%
Regulatory framework
Online race and sports betting licensing process under the Online Gaming Act 2019 is
expected to open in the first half of 2021, with the KSA issuing licensing to be operational in the second half of 2021. Land-based betting will remain a monopoly offer through Nederlandse Loterij for sports betting and ZEbetting & Gaming Nederland BV for racing.
expected to open in the first half of 2021, with the KSA issuing licensing to be operational in the second half of 2021. Land-based betting will remain a monopoly offer through Nederlandse Loterij for sports betting and ZEbetting & Gaming Nederland BV for racing.
Licensing numbers & costs
Unlimited online betting licences may be awarded for five-year durations and costing €48k. Land-based betting will remain under monopoly provision. The KSA will impose a levy of 1.75% GGR on operators to cover regulatory costs and gambling addiction.
Enforcement & player protection
Betting is prohibited for under-18s. Licensees required prevent underage and excessive
gambling; operator must contribute to an Addiction Prevention Fund. Players must
be allowed to set deposit/betting limits and self-exclude; licensees must check the Central Exclusion Register (CRUKS). AML in place.
gambling; operator must contribute to an Addiction Prevention Fund. Players must
be allowed to set deposit/betting limits and self-exclude; licensees must check the Central Exclusion Register (CRUKS). AML in place.
Betting tax & levies
29% GGR (although it will be 30.1% GGR for the first six months of the new licensing process under the Online Gaming Act 2019). A 10% GGR levy will be paid on bets on racing taking place in the Netherlands.
Other taxation
25% corporation tax. Gambling is VAT exempt.
Betting channels
Land-based (monopoly) and online racing and sports betting.
Types of betting
Fixed odds, pool and exchange betting are licensed. Spread betting and betting on non-sports events are prohibited. Betting is not permitted on youth and amateur sports events, or negative events such as a yellow card in football or a double fault in tennis. Sports must be informed of betting on their events, and a list of permissible events will be determined.
Betting integrity
Operators must conduct a risk analysis of the events they offer for betting, be part of an international monitoring system and report suspicious betting. The Netherlands has signed (but not ratified) the Council of Europe sports manipulation convention and is a member of its network of national platforms.
Prosecution
Covered by fraud law (Criminal Code Art. 326) with imprisonment for up to four years.
Advertising (incl. bonuses) & sponsorship
Advertising must not be aimed at minors or suggest financial gain. Bonuses are allowed but must not promote excessive gambling. No advertising on TV between 6am and 9pm (except neutral mentions of media sponsorship) and none promoting in-play betting during sports events. Sponsorship of sport is permitted but conflicts of interest must be addressed.
