A Bill with the amendments and adjustments of the Danish Gambling Act and the Danish Gambling Duties Act has yet to be presented, but it is expected that the Bill will mirror the political agreements and that a draft for a Bill will be published and sent in public hearing in January 2015.
Based on the political agreements, the most important changes will include:
- Adjustment of the level of yearly fees dependent on the taxable gambling income for the calendar year. This will most likely entail that two new steps will be implemented into the “high end” of the scale. It is expected that this will lead to higher fees for gambling operators with a gambling income above DKK 100,000,000 (approx. EUR 13,500,000).
- The duty period for online casino and betting will be changed from a week to a month.
- Change in the requirement for gambling operators to publish their key figures in connection with the annual report – instead these only has to be sent to the DGA.
- The authority issued to the Danish Minister of Taxation to lay down rules on specific subjects will be widened to e.g. include rules on match fixing and anti-money laundering.
The political parties have also agreed that the Danish Ministry of Taxation shall initiate an analysis of the administrative and financial implications in relation to a liberalization of online bingo and betting on horse races. The analysis is expected to be finalized by the summer of 2015.
Finally, changes have also been proposed in the areas of gaming machines, public poker tournaments and the rules on the distribution of profit from gaming machines to charities.
For further information on the agreements and for unofficial translations (prepared by Horten) of the two political agreements, please contact our Head of Horten’s Gaming and Gambling Law Group, Partner Nina Henningsen.