• Professional News
  • 07 October 2011

Liberalisation of the Danish online gaming market

The new legislative package, aimed at liberalising the Danish gaming market will enter into force on 1 January 2012 having received EU approval on 20 September 2011. The new legislation will make it possible for persons and companies to offer online betting and casino services in Denmark, based on a licence issued by the Danish gaming authorities. Licence holders are subject to a Danish tax of 20% on the gross income from Danish players and no absolute requirement for setting up local servers exists. Player winnings are not subject to further Danish taxes.

The possibility for gaming providers to offer online casino and betting services in Denmark is the major new initiative in the new Danish Gaming Act. The scope of the Act is not limited to persons or companies established in Denmark and the Act is therefore of significance to international gaming providers with Danish players. The initial application deadline for obtaining 1 January 2012 licences is 17 October 2011, however, the gaming authorities may grant a dispensation from this deadline.

The "licence fee" for a standard Danish 5-year gaming licence consists of (i) an application fee, (ii) a yearly fee based on expected yearly income, and (iii) a gross income tax.

(i) Application 

5-year betting or online casino licence (either one) DKK 250,000 each application 

5-year betting and online casino licence (both) 

DKK 350,000 joint application 

(ii) Expected yearly income 


Less than DKK 5,000,000 

DKK 50,000

DKK 5,000,000 – 10,000,000 

DKK 250,000

DKK 10,000,000 – 25,000,000

DKK 450,000

DKK 25,000,000 – 50,000,000 

DKK 650,000

DKK 50,000,000 –  100,000,000

DKK 850,000

More than DKK 100,000,000 

DKK 1,500,000

(iii) Gross income tax 

Calculated on income from players in Denmark   20%

Smaller providers, expecting a yearly income not exceeding DKK 1 million, can apply for a 1-year maximum income licence, for which they pay a joint fee of DKK 50,000, covering both the application fee and the yearly fee.

Danish players, on which the 20% taxable gross income of the gaming provider is calculated, are not subject to Danish income tax on their winnings from the online betting and casino sites.

Computer servers used by the licence holder to provide the online betting or casino services are not required to be located in Denmark if the country in which the server is located is one with which Denmark has an agreement on information exchange. Currently, such agreement only exists with Alderney, but more are expected to come in the near future.

Applications for a Danish gaming licence by a gaming provider, being either a person or a company, wishing to offer online betting or casino services in Denmark, must be filed with the Danish gaming authorities. Applications must be filed using a specific form and can be obtained regardless of the provider's domicile. Providers domiciled outside the EU/EEA must, however, appoint both a fiscal and a legal representative in Denmark.
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