In order to understand what betting and gaming is precisely and on which it is levied, it is important to first distinguish the two main types of games of chance. We can divide games of chance into two categories respectively. First, we have the games where the prize winner is determined purely on the basis of coincidence. In that case there is no question of a decisive influence of players on the outcome of the game such as lotteries and betting.
Internet chance game
When you play in an online casino you are dealing with an internet game. As a player you play against the computer. In this case, the computer determines the course of the game. Nowadays you can play almost all kinds of games of chance online. Online casino and offline casino are more and more the same. In most cases you have to deal with the same type of tax and there is no difference between the rules that apply when you play a game of chance in an online or offline casino.
Game of chance tax postal lottery
Cash prizes up to and including 449 euros are tax-free. Cash prizes higher than 449 euros are charged with 29% gambling tax. The tax will be paid by the National Postcode Lottery itself. That means that with the Postcode lottery you do not have to think about paying tax. You always receive the net amount. If you win a cash prize of 449 euros or less on multiple tickets, you will not pay tax as a player. Amounts are not added together. No tax is also levied on prices in kind.
Gambling tax state lottery
The State Lottery is, as the name suggests, a state-owned company. All prizes you win when you play at the state lottery are guaranteed tax free. When you win a prize of one million euros, that is exactly the amount that will be on your account, and not a cent less.
A state-owned company is attached to the state. Another example of a state-owned company is of course Holland Casino. Again, you do not have to pay tax as a player. Holland Casino is a legal gambling provider. The state-owned company has permission from the government to exploit games of chance.
Game of Chance Poker
If you play poker at the casino, you do not have to pay tax on your winnings. However, this only applies if the provider of the game is located in the EU. Domestic providers already pay the gaming tax for the players. It would therefore be unfair to the Supreme Court if players had to pay taxes themselves. Other rules apply to the tax to be paid abroad.