Remote gambling
Types
Is remote gambling permitted and, if that’s the case, what varieties?
Classes A, B and F1 licence holders can purchase an extra ‘plus’ licence that lets them provide their land-based merchandise remotely. This consists of on-line or cellular gambling.
Online gambling is, from a regulatory perspective, thought-about an extra distribution channel for sure licensed operators somewhat than a separate market. The legal guidelines don’t preclude licensed operators from cooperating with third events for his or her on-line actions. It is widespread follow for on line casino operators (ie, land-based licence holders) to enter right into a cooperation settlement with a specialised on-line gambling operator. As a consequence, the net gambling web site of any of the 9 Belgian casinos will be that of a global on-line gambling model.
Licensing
What are the standards for acquiring a licence to function remote gambling?
To get hold of a category A+, B+ or F+ licence, the land-based operator should first maintain a category A, B or F1 licence respectively. The licence holder should be capable of show a solvency price of 40 per cent, assure a protected cost system and have a coverage to keep away from focusing on weak teams, together with some additional necessities.
How do the licensing standards for remote gambling operators differ from these relevant to land-based operators?
The similar standards apply to remote gambling as to land-based gambling owing to the ‘licence-plus system’, however with sure further necessities to permit operators to interact in on-line actions, akin to high quality necessities (the creditworthiness of the applicant, transaction security and many others) and technical specs on find out how to provide such video games.
Cross-border gambling
May operators positioned in different international locations provide web gambling to customers in your jurisdiction with out acquiring a licence there?
No. As in any EU territory, there isn’t a mutual recognition for gambling and operators licensed in different member states can’t provide gambling cross-border in Belgium with out first buying the required licence. Operators established exterior the European Economic Area are usually not eligible to accumulate a licence in Belgium.
May operators licensed in your jurisdiction provide web gambling to customers in different international locations?
In precept, sure. Limitations relevant in such third international locations would then apply to the operator established in Belgium.
Taxes
What tax price applies to every type of remote gambling?
Gambling taxation is a regional competence. This creates pressure with the regulation of gambling itself, which is a federal matter. The federal authorities has tried to impose worth added tax on on-line gambling, however this try was annulled by the Constitutional Court for being in breach of the competencies of the areas as the worth added tax would diminish the taxable base of precise gambling taxation.
In principle, there could possibly be variations between the areas (Flemish, Walloon, Brussels-Capital) in phrases of remote gambling taxation. In follow, that might be unworkable because the competent area is the place the gaming server is established, which might make it comparatively straightforward for operators to modify to essentially the most beneficial tax regime. Therefore, the three areas align their on-line gambling tax legal guidelines.
Remote gambling is taxed at 11 per cent of gross gaming income.
