The Dutch Gambling Act: Rules, Licensing, And 2025 Updates

The Dutch Gambling Act is the umbrella term for the Netherlands’ gambling rules: the Betting and Gaming Act of 1964 (Wet op de kansspelen) and its 2021 Remote Gambling Act reforms. In simple terms, it says you need a license to offer or promote games of chance in the Netherlands, defines what “a game of chance” is, and sets strict standards for player protection, advertising, anti–money laundering, and taxes. It gives the Netherlands Gambling Authority (Kansspelautoriteit, Ksa) the power to license, supervise, and enforce—online and on land.

This guide explains how the framework works today and what changed in 2024–2025. You’ll find plain‑English answers on who regulates gambling, what counts as a game of chance, what is legal versus prohibited, and which licenses exist. We outline remote licensing eligibility and system requirements, land‑based permissions, the duty of care and safer‑gambling tools, advertising and bonus rules, AML and payment limits, taxes and levies, and enforcement. We also flag the latest policy shifts (including tighter deposit thresholds and sponsorship restrictions), provide a practical compliance checklist, and point you to the official texts and guidance—so you can act with confidence in the Dutch market.

What the Dutch Gambling Act covers today

Today, the Dutch Gambling Act framework combines the 1964 Betting and Gaming Act with the 2021 Remote Gambling Act and detailed secondary rules. It applies to land-based and online offers, defines what is a “game of chance,” and makes licensing a strict precondition. It prohibits offering, facilitating/promoting, and knowingly participating in unlicensed games. The regime centers on player protection (duty of care and CRUKS), advertising controls, AML/CTF compliance, technical location requirements, tax and levies, and robust Ksa supervision and enforcement.

Licensing scope: Remote casino (house), peer‑to‑peer (e.g., poker), sports betting, and horse race betting; slot machine arcades (municipal + Ksa approvals); non‑incidental (charity) lotteries.
Technical location: Game system in the EU/EEA; a control database must be in the Netherlands.
Player protection: Active duty of care and mandatory CRUKS checks.
Advertising: Untargeted advertising banned since July 2023; sponsorship phased out (non‑sports 2024; sports 2025); cashback bonuses prohibited.
AML/payments: AML Act applies to Holland Casino and remote licensees; virtual currencies not permitted.
Fiscal: Gambling tax on GGR (30.5%) plus a 1.95% levy; separate 10% GGR contribution on Dutch horse race bets.

Who regulates gambling and how supervision works

The Netherlands Gambling Authority (Kansspelautoriteit, Ksa) is the independent regulator that licenses, supervises, and enforces the Dutch Gambling Act. It protects consumers, combats addiction and match‑fixing, manages the national exclusion register CRUKS, and acts against illegal providers. Municipalities share responsibility on the ground: they license slot machine premises, oversee local compliance, and handle small‑prize lotteries and notifications for small games like community bingo.

Ksa core powers: Licenses remote gambling and oversees compliance with rules on player protection and advertising; can issue binding instructions, cease‑and‑desist orders (with penalties), public warnings, and administrative fines up to €1,030,000 or 10% of prior‑year turnover.
Who can be targeted: Unlicensed operators, facilitators (e.g., payment, hosting, affiliates), and licensees. B2C licensees remain responsible for outsourced functions.
System controls: Remote operators must keep their game system in the EU/EEA and a control database in the Netherlands; all must connect to CRUKS.
Municipal role: Slot machine premises licensing and local oversight; licences for small lotteries (≤ €4,500 in prizes) and event notifications for small‑scale games.

What counts as a game of chance under Dutch law

Under the Dutch Gambling Act (Betting and Gaming Act, BGA), a “game of chance” exists when participants compete for a prize or premium and the winner is designated by a means over which players cannot exercise a dominant influence (Article 1(1)(a) BGA). The test is broad: outcomes driven by randomness, draws, or other uncertainty qualify; what matters is whether chance outweighs skill in determining the result. Examples: slots, roulette, poker, sports betting.

Prizes with value: A prize includes any item with economic value, including virtual in‑game items (Art. 3(2) BGTA).
No stake needed: Free‑to‑play offers can still be gambling if prizes are awarded.
Pure skill excluded: Competitions without a chance element fall outside the BGA.
Social games without prizes: Games with no prize in money or money’s worth are outside the Ksa’s scope.

What is legal and what is prohibited in the Netherlands

Under the Dutch Gambling Act, gambling is legal only when a provider holds the appropriate license and complies with strict player-protection, technical, and advertising rules. It is illegal to offer, facilitate or promote unlicensed games of chance, and even to knowingly participate in them. Remote operators must onboard players only after verifying age (18+), checking CRUKS, and setting player limits; “temporary accounts” are not allowed.

Legal when licensed: Remote casino against the house (e.g., roulette, slots), peer‑to‑peer casino (e.g., poker), sports betting, and horse race betting; slot machine arcades (municipal premises + Ksa exploitation licenses); and non‑incidental (charity) lotteries.
Technical location rules: Remote operators’ game systems must be in the EU/EEA; a control database must be located in the Netherlands.
Explicit prohibitions: Offering or facilitating without a license; remote games where players can lose more than staked (e.g., spread betting); bets on lottery outcomes; remote lotteries; bets on negative sporting events (e.g., red cards) or on non‑sporting events (e.g., election outcomes, player transfers).
Payments and currency: Use of virtual currencies for gambling is not permitted.
Marketing limits: Untargeted advertising is banned; online ads are allowed only under strict targeting/opt‑out conditions; cashback bonuses are prohibited; sponsorships outside sports are banned since July 1, 2024, with sports sponsorships banned from July 1, 2025 (subject to transitional rules).

Licensing categories at a glance

Under the Dutch Gambling Act, licenses cluster into clear categories. Most permissions target B2C operators (there is no separate B2B license), and several land‑based verticals remain exclusive or semi‑permanent. At a glance, here’s how the Dutch market is structured today.

Remote games of chance (Arts. 31–31m BGA): Four types: casino against the house (e.g., roulette, slots), player‑to‑player casino (e.g., poker), sports betting, and horse‑race betting. Virtual sports count as casino; fantasy and esports betting are possible if conditions are met.
Slot machine arcades: Require a municipal premises license and a Ksa exploitation license; only Ksa‑approved machine types may be used.
Non‑incidental (charity) lotteries (Art. 3 BGA): Must allocate at least 40% of ticket sales to good causes; max 69 draws/year; ticket price cap €30; tickets may be sold online.
Exclusive land‑based titles: Casino gaming, state lottery, sports betting/totalisator, Lotto and instant lottery are awarded on semi‑permanent/indefinite bases and are not generally open to competition.
Small, local lotteries/bingo: Municipalities license small lotteries (prizes up to €4,500) and handle notifications for small‑scale games.

Remote gambling licensing: eligibility, application process, and system requirements

Under the Remote Gambling Act, remote gambling is legal only with a Netherlands Gambling Authority (Ksa) license. The regime focuses on B2C operators: no separate B2B license exists, and licensees remain fully responsible for any outsourced services. The Dutch Gambling Act requires strict player‑protection, AML, and technical controls as part of licensing and ongoing supervision.

Eligibility: Be a public or private limited company (or local equivalent) established in the EU/EEA; pass reliability/probity checks; comply with the AML Act and Sanctions Act; accept full responsibility for all third‑party suppliers. International liquidity pooling is permitted if the other market is itself licensed.
Application (Ksa portal): File digitally via the Application Portal; upload policy packs covering Reliability, AML & match‑fixing, Financial stability, Addiction prevention, Advertising, Internal monitoring, and Game system. Include game system description, inspection/testing certifications, control database (CDB) and information‑security reports, and any non‑conformity reports. Pay the non‑refundable €48,000 fee (bank/iDEAL). Documents must be in Dutch (ICT docs, third‑party contracts, audit reports may remain in English). Assessment takes up to 6 months, extendable by 6.
System location requirements: Keep the “game system” in the EU/EEA; host the control database in the Netherlands; include live‑casino studio electronics within these location rules. Connect to CRUKS before go‑live.
Safer‑gambling controls baked into licensing: Verify identity and 18+; no temporary accounts; obtain player‑set limits. From 1 Oct 2024: personal contact if a new player sets ≥ €350/month (≥ €150 for young adults); block new deposits after net €700/month (€300 for young adults) unless affordability is plausibly established; detect risky signals within 1 hour; show stakes in euros; warn if default stake exceeds minimum.
Payments/AML: Report unusual transactions, run CDD, and screen sanctions; virtual currencies cannot be used for gambling.

As of August 2024, the Ksa has issued around 30 remote licenses; applicants must meet the above standards pre‑award and maintain them continuously.

Land-based permissions: casinos, slot machine arcades, and charity lotteries

Land-based gambling under the Dutch Gambling Act is tightly controlled. Core verticals such as full casino gaming and several nationwide lotteries operate under exclusive, long-standing rights, while slot machine arcades and charity lotteries are licensed within strict statutory limits and active supervision by the Ksa and municipalities.

Casinos (exclusive concession): Casino gaming is a state monopoly operated by Holland Casino. It is not generally open to new entrants. Holland Casino must comply with the AML Act, the duty of care, and connect to CRUKS to block self‑excluded players.
Slot machine arcades: Require a municipal premises license plus a Ksa exploitation license. Only Ksa‑approved machine types may be used (type approval system); unapproved machines are illegal. Arcades must exclude minors, meet player‑protection rules, and connect to CRUKS.
Charity (non‑incidental) lotteries (Article 3 BGA): Must serve the general interest on a non‑profit basis and allocate at least 40% of ticket sales to good causes. Limits include a maximum of 69 draws per year and a ticket price cap of €30. Tickets may be sold online. The Ksa publishes the list of licensed operators.

Municipalities also license small lotteries (prizes up to €4,500) and handle notifications for small community games (e.g., bingo).

Player protection and the duty of care

Under the Dutch Gambling Act, operators owe an “active duty of care” to prevent underage and excessive gambling. That duty starts at onboarding—verify identity and 18+, check CRUKS, and require player‑set limits (deposit, time, and balance)—and continues with ongoing monitoring, analysis, and timely interventions. Licensees must have a Dutch‑facing addiction‑prevention representative and a documented risk analysis and multi‑step prevention model. CRUKS is central: once a player is registered (voluntarily or, in severe cases, involuntarily under Ksa policy rules), all licensed operators must block access for at least six months.

Mandatory checks: 18+ verification, CRUKS inquiry, and no temporary accounts before play.
Player limits: Deposit, time, and account‑balance limits required at registration.
Escalating interventions: From tailored warnings and cooling‑off to deposit blocks and CRUKS referral.
CRUKS coverage: Exclusion applies across all licensed remote and relevant land‑based providers.
Addiction‑prevention staffing: At least one representative sufficiently available for the Netherlands.
From 1 Oct 2024: Personal contact if a new player sets ≥ €350/month (≥ €150 age 18–23); block new deposits after net €700/month (€300 age 18–23) unless affordability is plausibly established; detect risky signals within one hour; always display stakes in euros and warn if defaults exceed the minimum.

Advertising, bonuses, and sponsorship rules

Marketing under the Dutch Gambling Act is tightly controlled. Since 1 July 2023, the Decree on Untargeted Advertising for Remote Games of Chance bans mass‑reach advertising; remote licensees may advertise only online under strict targeting, opt‑out, and evidence duties. Offline mass media and public‑place ads are prohibited. Bonuses count as advertising (cashback is banned). Using role models, including professional athletes and teams, in ads is prohibited (since 30 June 2022), with narrow sponsorship exceptions. Sponsorship is being phased out: non‑sports banned from 1 July 2024; sports banned from 1 July 2025, with transitional protection for contracts existing before 1 July 2023.

Prohibited channels: TV, radio, newspapers/magazines, and public spaces.
Online only if all three are met: (1) provide an ad opt‑out; (2) take best available measures to exclude minors, young adults (18–23), self‑excluded players, opted‑out persons, and those showing risky behavior; (3) retrospectively demonstrate that at least 95% reached were 24+.
Content standards: Advertising must be prudent and balanced; never misleading, aggressive, or encouraging excessive play.
Bonuses: Allowed except cashback; all ad rules apply; the ROK self‑regulatory code adds extra limits, including a cap on welcome bonuses.
Event restrictions: No advertising during sporting contests for (live) bets on those contests, except on the operator’s own website.
No in‑game ads: Do not advertise gambling inside other (non‑gambling) games (e.g., video games).

AML, match-fixing, and payments

Under the Dutch Gambling Act, remote gambling licensees and Holland Casino fall under the AML Act and must run customer due diligence before establishing a business relationship, monitor activity, and report unusual transactions. They must also comply with the Sanctions Act 1977. Other licensees are currently exempt from AML duties due to lower risk profiles. The Ksa supervises integrity and can issue binding instructions across the chain—payment processors, hosting, and affiliates—to stop facilitation of unlicensed gambling. Virtual currencies cannot be used for gambling. Match‑fixing risks must be addressed in policies and systems; the Ksa expects risk‑based controls as part of the “AML & match‑fixing” licensing module.

Who is in scope: Remote B2C licensees and Holland Casino for AML; others largely exempt.
Core duties: CDD/KYC, ongoing monitoring, and reporting of unusual transactions; sanctions screening.
Chain enforcement: Ksa can direct PSPs/hosts to cease services to illegal operators.
Payments: Virtual currencies are not permitted for gambling transactions in the Netherlands.
Integrity controls: Ban high‑risk bet types (e.g., negative events) and implement match‑fixing monitoring.

Tax, levies, and financial obligations

Under the Dutch Gambling Act, fiscal obligations are predictable but material. Remote licensees pay gambling tax on gross gaming revenue (GGR) and certain fees; land‑based operators are also taxed at the same statutory rate, though tax bases differ by product. On top of tax, operators fund regulation and addiction prevention via a statutory levy and, for specific bets, a horse‑racing contribution. Significant non‑refundable application fees and ongoing compliance costs should be budgeted.

Gambling tax (30.5%): Remote operators pay 30.5% on GGR plus non‑stake amounts (e.g., commission/rake/entry fees). Land‑based slot machines are taxed on GGR; charity lotteries are taxed on prize value (only above €449).
Gambling levy (1.95%): Calculated on the same base as gambling tax; 1.7% funds Ksa operations and 0.25% funds addiction‑prevention costs.
Horse‑racing contribution (10% GGR): Due on bets placed on horse/harness races organized in the Netherlands.
Application fees: Remote license application €48,000 (non‑refundable); non‑incidental (charity) lottery application €28,000.
Compliance spend: Control database hosted in the Netherlands, CRUKS connection, testing/certification, and AML/CTF controls.
Possible 2025 rate change: A coalition proposal signaled a move from 30.5% to 37.8%; verify the current rate before forecasting, as implementation details have been uncertain in public sources.

Enforcement, penalties, and compliance monitoring

Ksa enforcement under the Dutch Gambling Act is risk‑based and primarily administrative. The authority monitors licensed operators for compliance with player protection (duty of care and CRUKS), advertising, AML/CTF, and technical location/CDB obligations, and it acts across the chain against unlicensed offers and those who facilitate them. Licenses can also be suspended or revoked for serious breaches, AML or tax non‑compliance, or integrity concerns.

Powers and sanctions: Administrative fines up to €1,030,000 or 10% of prior‑year turnover; cease‑and‑desist orders with penalty payments; binding instructions; public warnings; administrative enforcement orders; suspension/revocation based on breaches or probity issues.
Unlicensed fining policy: Prioritized by Dutch player numbers, harmfulness, channeling impact, and Dutch targeting. Fines are turnover‑based: 4% if turnover exceeds €15m; otherwise a €600,000 base, with increases for aggravating factors (e.g., minors targeted, no addiction information).
Chain enforcement: Ksa can instruct PSPs, hosts, and affiliates to stop facilitating illegal gambling.
Track record: 2023–2024 saw intensified actions, including a record €19.6m fine and multiple measures against licensees (e.g., advertising, control database, AML) with fines between €400k and €3m. Collecting fines abroad is difficult due to limited cross‑border administrative enforcement.
Compliance focus: Duty of care (including the Oct 2024 thresholds and 1‑hour signal detection), CRUKS connectivity, CDB integrity, and strict advertising controls remain top supervisory priorities.

2024–2025 updates and what’s next

The Dutch Gambling Act tightened markedly in late 2024 and more change may follow in 2025. From 1 October 2024, remote operators must apply stricter duty‑of‑care controls: personal contact when a new player sets a monthly deposit of €350 (€150 for 18–23), block new deposits after a net €700 (€300 for 18–23) month unless affordability is plausibly established, detect problematic signals within one hour, show stakes in euros, and warn if defaults exceed the minimum. Marketing continues to narrow: untargeted ads remain banned; sponsorships outside sports ended on 1 July 2024, with sports sponsorships due to end on 1 July 2025 (subject to transitional agreements signed before 1 July 2023).

Possible tax rise: A coalition proposal to increase gambling tax from 30.5% to 37.8% on 1 January 2025 was announced; implementation remained uncertain publicly—verify current rates.
Regime evaluation: The mandatory review of the 2021 remote rules is underway (channeling, CRUKS effectiveness, levy). Outcomes could trigger further tightening.
Political motions (April 2024): Calls for a full online advertising ban and a ban on “very high‑risk” games (e.g., slots) were passed; whether and how they will be implemented is undecided.
Land‑based reform: Long‑awaited updates to slot‑machine arcade legislation may follow the remote regime evaluation.
Supervision focus: Expect continued Ksa emphasis on duty of care, CRUKS, control databases, and chain enforcement against facilitators of illegal offers.

Practical compliance checklist for operators

Use this checklist to turn the Dutch Gambling Act’s rules into concrete tasks. Treat it as a pre‑application build plan and a quarterly control review to stay audit‑ready for the Ksa and keep your license safe.

Entity & probity: EU/EEA company; pass reliability screening; accept full responsibility for all outsourced services.
System location: Keep the game system in the EU/EEA and the control database in the Netherlands; connect to CRUKS.
Onboarding: Verify identity/18+; CRUKS check; no temporary accounts; collect player‑set deposit, time, and balance limits.
Duty of care (from Oct 1, 2024): Personal contact at new limits ≥ €350/month (≥ €150 ages 18–23); block new deposits after net €700/month (€300 ages 18–23) unless affordability is plausibly established; detect risk signals within 1 hour; show stakes in euros and warn if default exceeds minimum.
Product restrictions: No spread betting; no bets on lottery outcomes, remote lotteries, negative sport events, or non‑sporting events.
Advertising: No untargeted ads (TV/radio/print/outdoor banned). Online only with opt‑out, “best available” minor/young‑adult/risky‑player exclusion, and proof that ≥95% reached were 24+. No role models; no in‑game ads; no live‑event ads for the same contest (except own site). No cashback; apply ROK limits.
AML/CTF & integrity: Run CDD/KYC, monitor, and report unusual transactions; screen sanctions; address match‑fixing risks; prohibit virtual currencies.
Taxes & levies: Calculate gambling tax at 30.5% of GGR (plus commission/rake/entry fees where applicable) and 1.95% levy; add 10% GGR on Dutch horse‑race bets; confirm current rates before filing.
Documentation & language: Maintain required policies (addiction prevention, AML, advertising, monitoring, game system). File in Dutch via the Ksa portal (ICT docs/audits may be in English).
Testing & audits: Keep valid certifications for the game system, CDB, information security; retain evidence for Ksa inspections (including 95%‑24+ ad reach proof).
Incident & change control: Log breaches, interventions, and self‑exclusions; notify and remediate per Ksa directions; reassess risk after material changes.

Where to find the full legal text and official guidance

You can access the core laws, decrees, and plain‑English guidance from official Dutch sources. Look for the statutory texts (often in Dutch with consolidated versions), plus the regulator’s policy rules and model license that interpret and operationalize the Dutch Gambling Act framework.

Netherlands Gambling Authority (Kansspelautoriteit, Ksa): English portal with licensing guidance, CRUKS information, policy rules (e.g., Responsible Gambling, Advertising, Information Duties), and the Remote Gambling Model License.
Government of the Netherlands (Government.nl): Overview page “Games of chance: rules and supervision” and links to official rules.
Primary legislation: Betting and Gaming Act (Wet op de kansspelen) and Betting and Gambling Tax Act (Wet op de kansspelbelasting).
Secondary legislation: Remote Gambling Decree and Regulation; Decree/Regulation on Recruitment, Advertising and Addiction Prevention; Regulation on Gambling Limits.
AML/CTF: Money Laundering and Terrorist Financing Prevention Act (Wwft) and implementing rules.

When to seek legal advice in the Netherlands

Because the Dutch Gambling Act is strict and evolving, early legal input can prevent refused applications, product blocks, advertising breaches, or Ksa enforcement. Seek counsel before you commit to your operating model, tech architecture, or go‑to‑market plan, and whenever supervision, ownership, or product scope changes.

Licensing strategy: Eligibility, outsourcing, and liquidity‑pooling choices.
System & CRUKS: EU/EEA location, Dutch CDB, CRUKS integration.
Duty of care: Framework design and Oct‑2024 thresholds.
Marketing: Bonuses, online targeting proofs, sponsorship wind‑down to 1‑Jul‑2025.
AML/Wwft: Sanctions screening, PSP contracts, chain‑enforcement exposure.
Enforcement: Responding to Ksa inquiries, fines, remediation, and appeals.

Key takeaways and next steps

The Dutch Gambling Act is strict but predictable: you must hold the right license, protect players actively, keep core tech within set locations, and evidence compliance at all times. 2024–2025 tightened the duty of care and marketing space, and the Ksa continues to prioritize CRUKS, control databases, advertising, and AML. If you plan to launch or adjust your product, build compliance into your design and validate every assumption against current rules.

License first: Only B2C operators can be licensed; you remain responsible for all outsourcers.
Tech placement: Keep the game system in the EU/EEA and the control database in the Netherlands; connect to CRUKS.
Protect players: Enforce limits, one‑hour risk detection, and Oct‑2024 deposit thresholds.
Market prudently: No untargeted ads, no cashback, strict online targeting, and sponsorship wind‑down to July 1, 2025.
Finance correctly: Budget for 30.5% gambling tax plus 1.95% levy and confirm current rates before filing.

Need a clear, actionable plan for your launch or remediation? Speak with our Dutch gambling team at Law & More to map requirements, timelines, and documentation that pass Ksa scrutiny.