This article gives an introduction to the partial liberalisation of the Danish online gaming market. It is based on the status as of December 14, 2010, at which point the new gaming acts have been passed in the Danish Parliament but have not yet come into force and the European Commission has opened a formal investigation under EU state aid rules to examine whether it is legal under EU state aid rules for the online gaming sector to be taxed at a lower rate than the land-based gaming sector or whether this constitutes state aid by member states to the online sector.

First, we will describe the status of the formal investigation by the European Commission. Then we will describe the central parts of the forthcoming partially liberalised online gaming market, licence criteria, fees, blocking measures, etc., and, finally, we will comment on the status of the "Black Period."