Gaming Law 2023 Comparisons

Since 2011, it has been an essential characteristic of Belgian gambling policy that online gaming licences can only be obtained by a company holding an offline licence. In a noteworthy judgment of 28 February 2018 concerning Hungarian gambling legislation, the ECJ held that a restriction reserving access to the online gambling market to casino operators situated on national territory is disproportional and therefore contrary to the EU freedom to provide services. The Zeeland Casino judgment suggests that Belgian gambling legislation is at odds with EU internal market freedoms.

Amended Gaming Act

In 2019, the Belgian legislature substantially amended the country’s most important piece of gambling legislation, the Federal Act of 7 May 1999 regarding games of chance, wagers and protection of the players (the “Gaming Act”) (see 3.1 Key Legislation). It is now prohibited to organise bets on events “where the majority of the participants are minors”. The Gaming Commission has also been given the power to prohibit bets if the fairness of the event cannot be guaranteed or where certain betting mechanics are considered prone to fraud.

The following are among the important new rules for betting shops.

• Betting shops must sign an agreement (“covenant”) with the municipality in which they are established. That covenant must determine the address of the betting shop, its opening and closing hours, its opening and closing days, and the “conditions” under which a betting shop can be operated. The requirement to have such a covenant has also become a condition for obtaining an F2 licence (see 4.4 Types of Licences).
• Betting shops are now obliged to keep all data related to their gaming machines in a permanent establishment in Belgium.
• An undertaking that wishes to organise bets on horse races must obtain the newly created F1P licence. Only the holders of an F1 licence can obtain an F1P licence. The licensing conditions will be determined in a Royal Decree.

Powers of the Gaming Commission

The Council of State has had the opportunity to clarify the scope of the Gaming Commission’s power. In a judgment of 12 March 2019, the Council of State held that the Gaming Commission is not allowed to exercise “regulatory power”, which the Gaming Act reserved for the executive power. On this basis, the Council of State annulled the passage of two informal notices by the Gaming Commission, in which the term “newspaper shop” was defined as a premises that is eligible to obtain F2 licence.

In a similar judgment of 19 September 2019, the Council of State held that the Gaming Act does not allow the organisation of bets on virtual events and that the Gaming Commission does not have the power to decide otherwise. The Gaming Commission’s decision and notices authorising the organisation of bets on virtual events have been annulled.

Recent Changes

In 2019, the Gaming Act was substantially amended. A Royal Decree of 27 February 2023 has introduced very strict rules on advertising for games of chance. Advertising for games of chance is, in principle, prohibited ‒ except when explicitly authorised (see 9.3 Key Legal, Regulatory and Licensing Provisions).

In a judgment of 4 March 2021, the Constitutional Court annulled one provision of the 2019 amendments to the Gaming Act on the grounds that the Gaming Commission should also be able to authorise a deferral of an administrative sanction. In a judgment of 9 December 2021, the Constitutional Court annulled several other provisions of the 2019 amendments to the Gaming Act, such as the provision that made the organisation of horse-racing bets subject to both the consent of the racing associations and the payment of a fee to those racing associations.

Offering online games of chance and bets requires a licence. There are three categories of online gaming licences:

• an A+ licence for online casino games;
• a B+ licence for online arcade (dice) games; and
• an F1+ licence for online bets.

As a general rule, the Gaming Act stipulates that an online licence holder (A+, B+ or F1+) can only operate games of chance “of the same nature” as the ones offered offline. An F1+ licence holder can offer online bets and an A+ licence holder has the right to commercialise online casino games. The National Lottery holds the monopoly on offering online lotteries.

Offering land-based games of chance and bets requires a licence. There are five categories of land-based gaming licences:

• an A licence for casinos;
• a B licence for gaming arcades;
• a C licence for bars;
• an F1 licence for organising bets; and
• an F1P licence for organising bets on horse races.

Holders of an A, B or C licence can offer explicitly enumerated games of chance and F1 licensees can commercialise all (sports) bets. But bets on horse races have been more strictly regulated. Certain bets are ‒ or can be ‒ prohibited.

Betting

As previously mentioned, the holder of an F1 licence can commercialise (sports) bets. Bets can be organised on sports events and non-sporting events. It is prohibited to organise bets on events or activities where:

• they are contrary to public order or morality;
• the outcome is known;
• most of the participants are minors; or
• the uncertain act has already occurred.

The Gaming Commission can prohibit bets in two specific circumstances:

• where the fairness of the event on which a bet is organised cannot be guaranteed; and
• where it considers that specific bets are prone to fraud.

The Gaming Act explicitly lists which bets on horse races can be offered.

Poker

The Gaming Act itself does not mention poker specifically. However, poker will usually qualify as a game of chance (see 3.2 Definition of Gambling for the definition of a game of chance), unless it is a free poker game. Under specific conditions, two types of gaming establishments can offer poker:

• casinos that operate under licence A as a class I gaming establishment; and
• gaming arcades that operate under licence B as a class II gaming establishment.

Bingo

Bingo is a table game that may be offered in a casino (class I gaming establishment). In addition, bingo machines are also allowed in class III gaming establishments (bars) ‒ for which C licences are required. Bars are premises where drinks are sold to be consumed on the spot and where no more than two automatic machines are allowed (bingo and one-ball).

Casino

A Royal Decree of 19 July 2001 lists the games of chance that can be offered in casinos (class I gaming establishments). These games are subdivided into two categories:

• table games (eg, baccarat, big wheel, blackjack, poker, chemin de fer, craps, mini punto banco, midi punto banco, maxi punto banco, French roulette, American roulette, English roulette, sic bo and bingo); and
• automatic games (eg, reel slot-type games, video slot-type games, Wheel of Fortune-type games, horse races with several terminals where at least 12 players can play, keno-type games and interactive poker games).

Casinos can therefore offer poker both as a “table game” and as an “automatic game”. They also have the right to organise one poker tournament per year, in close co-operation with the Gaming Commission.

Gaming Machines

As previously mentioned, casinos have the right to commercialise certain gaming machines. In addition, a Royal Decree of 26 April 2004 lists the gaming machines that can be offered in gaming arcades (class II gaming establishments) and these can be divided into two categories ‒ namely, automatic games without players’ cards and automatic games with players’ cards. The category of automatic games without players’ cards contains the following five types of games:

• blackjack;
• horse bets;
• dice games;
• poker games; and
• roulette.

Interactive poker is currently the only game of chance that class II gaming establishments can offer as an automatic game with players’ cards.

Bars having a C licence (class III gaming establishments) can have a maximum of two gaming machines (bingo and one-ball) and two “automatic gaming machines with lowered stakes” (also called “Article 3.3 gaming machines”).

Lotteries

Article 1 of the Lotteries Act (see 3.1 Key Legislation) states that all lotteries are prohibited. There are nevertheless certain limited exceptions to this general prohibition. Furthermore, the National Lottery has been granted a monopoly on offering public lotteries, which should be offered “in the general interest and in accordance with commercial methods”.

The regulatory framework for games of chance and lotteries in Belgium consists of a number of laws:

• the Gaming Act – this is the most important law for private operators and was amended in 2010 to adopt a strict licensing regime for online games of chance and bets;
• the Federal Act of 31 December 1851 regarding lotteries (the “Lotteries Act”); and
• the Federal Act of 19 April 2002 to rationalise the functioning and the management of the National Lottery (the “National Lottery Act”).

Article 2, Section 1 of the Gaming Act broadly defines a game of chance as “any game in which a stake of any kind is committed ‒ the consequence of which is either loss of the stake by at least one of the players or a gain of any kind for at least one of the players or organisers of the game ‒ and in which chance is an even ancillary element in the course of the game, the designation of the winner or the determination of the gain”.

A “game of chance” therefore requires the presence of:

• a game;
• a stake of any kind;
• a loss or a gain; and
• a minimal degree of chance that determines the outcome of the game, as well as the winner or the gain.

Article 2, Section 5 of the Gaming Act defines a “bet” as a specific subcategory of games of chance “in which each player wagers an amount that generates a gain or loss that does not depend on an act of the player, but depends on the realisation of an uncertain event happening without the intervention of the players”. The Gaming Act explicitly distinguishes between:

• “totaliser” or mutual betting (in which “an organiser acts as the intermediary between various players who play against each other and the bets are collected and distributed among the winners, after deduction of a percentage to cover the taxes on gambling and betting, the costs of the organisers and the profits they gain from it”); and
• “odds betting” (in which “a player places stakes on the result of a certain act, the amount of earnings is determined according to fixed or conventional odds, and the organiser is personally liable to pay winnings to players”).

Free games do not qualify as games of chance under the Gaming Act, as they do not involve any kind of stake.

The Gaming Act explicitly excludes the following games of chance from its scope of application:

• sports games;
• games in which the player can only win up to five additional plays (free of charge); and
• card, board and parlour games that are:
1. only likely to require a very limited stake and result in a gain of low monetary value;
2. played outside class I and II gaming establishments;
3. operated in attraction parks or by industrial fairgrounds ‒ for example, in connection with carnivals and trade fairs; or
4. organised occasionally (ie, not more than four times per year) by:
1. an association with a social or charitable purpose; or
2. a non-profit association for the benefit of a social or philanthropic project.

In addition, the Gaming Act explicitly states that it does not apply to lotteries (within the meaning of the Lotteries Act and Articles 301‒303 of the Belgian Criminal Code) or to public lotteries and certain games referred to in the National Lottery Act.

A lottery is any transaction offered to the public that is meant to procure a gain by means of chance (Article 301 of the Belgian Criminal Code). A lottery requires that the loss or gain is exclusively determined by chance and without any active involvement or intervention from the player, regardless of the player’s skill. There is, however, no requirement that the player commits a stake. As a consequence, free transactions may also qualify as a lottery.

There is no separate definition of “land-based” games of chance. The general definition of a “game of chance” applies.

Online games of chance are games of chance offered via an “instrument of the information society”. An instrument of the information society is defined in Article 2, Section 10 of the Gaming Act as “electronic equipment for processing (including digital compression) and storing data that is entirely transmitted, conveyed and received by wire, radio, optical means or other electromagnetic means”.

The Gaming Act contains a very broad prohibition clause. Not only is it prohibited to “operate in any place, in any form and in any direct or indirect manner, games of chance or gambling establishments without a licence” (Article 4, Section 1), but (as per Article 4, Section 2) it is also prohibited to:

• participate in illegal (ie, offered without a licence) games of chance;
• facilitate the operation of illegal games of chance or gaming establishments;
• advertise illegal games of chance or gaming establishments; or
• recruit for illegal games of chance or gaming establishments if it is well known that the game of chance or gaming establishment is not authorised under the Gaming Act.

Players are also banned from participating in a game of chance if they can have a direct impact on the result (Article 4, Section 3 of the Gaming Act).

All these acts are punishable with criminal sanctions.

The operation of illegal games of chance or gaming establishments can be sanctioned with a prison sentence of six months to five years and/or with a fine of between EUR800 and EUR800,000.

Sanctions of one month to three years in prison and a fine ranging from EUR208 to EUR 200,000 will be imposed on persons found guilty of:

• participating in and facilitating the operation of illegal games of chance or gaming establishments; or
• advertising or recruiting for illegal games of chance or gaming establishments.

In cases of recidivism or where the infringement involves a person younger than 18 years, these sanctions can be doubled.

Any person participating in any game of chance in which, by its nature, they could have a direct influence on the result could face a prison sentence of six months to five years and/or a fine of between EUR800 and EUR800,000 if found guilty.

Administrative Sanctions

The Gaming Act also contains an administrative sanctioning mechanism. Under certain conditions, if the public prosecutor decides not to bring a criminal case but does not question the existence of certain (serious) infringements, the Gaming Commission has the power to impose administrative sanctions. If, however, the public prosecutor informs the Gaming Commission that it will prosecute the facts or that there are insufficient grounds to prosecute, the Gaming Commission cannot impose an administrative sanction.

The Gaming Commission can impose an administrative fine corresponding to the minimum and maximum amounts of the criminal fine. The administrative fine must be imposed based on reasoned decision. The notification of that decision prevents a criminal prosecution for the same facts. The Gaming Act contains a specific procedure to challenge an administrative fine legally.

In the case of an infringement, the stakes and other material will be confiscated. A court may order the definitive or temporary closure of the gaming establishment. In this case, the Gaming Commission must withdraw the gaming licence. Natural persons and directors, managers, decision-making bodies, employees and agents of legal entities are liable in civil law to pay any damages, fines, costs, confiscations and administrative fines issued for breaching the Gaming Act.

Prohibited Websites

The Gaming Commission also publishes a blacklist of “prohibited” websites on its website. Most Belgian ISPs will block access to these websites from Belgian IP addresses. In March 2022, it was confirmed that the Gaming Commission and the Belgian telecommunications regulator have agreed to co-operate in the fight against the illegal promotion of online games of chance.

Article 1 of the Lotteries Act stipulates that all lotteries are prohibited. Article 302 of the Belgian Criminal Code provides that organisers, entrepreneurs, directors, representatives and agents of lotteries that are not legally allowed will be punished with a prison sentence ranging from eight days to three months and with a criminal fine ranging from EUR50 to EUR3,000. In addition, the movable property staked in the lottery can be seized.

Strict advertising rules have been introduced by the Royal Decree of 27 February 2023 (see 9.3 Key Legal, Regulatory and Licensing Provisions).

New rules on deposit limits have been introduced by the Royal Decree of 20 June 2022. The standard weekly deposit limit has been lowered from EUR500 to EUR200, meaning that a player can now top up a player account by no more than EUR200 per week per (licensed) website. Players should be able to make these limits stricter with immediate effect.

A player can request an increase in their deposit limit; however, they are only able to play with this increased limit once a period of three days has elapsed. The online licence holder must notify the Gaming Commission of such requests. The Gaming Commission must indicate whether the deposit limit can be increased after consulting the Central Individual Credit Register (CICR).

The Gaming Commission must check with the National Bank every month whether the players who have been granted an increase in their deposit limit are listed in the CICR. Should a player be listed in the CICR, the deposit limit increase authorisation must be terminated. These new rules entered into force on 20 October 2022.

The Gaming Commission is the regulatory authority for games of chance and essentially has a threefold task, whereby:

• it offers advice on legislative or regulatory issues;
• it is responsible for the granting of gaming licences; and
• it monitors compliance with the Gaming Act and the royal decrees implementing the Gaming Act.

The Gaming Commission can (or must) impose certain sanctions in the event of infringement.

The regulation of games of chance and bets is based on a “channelling approach”. In order to satisfy the human need to play, the illegal offer of games of chance is countered by providing a limited, strictly controlled and regulated – but attractive – offer of games of chance and bets. Hence, the Gaming Act contains a broad prohibition on offering (online and offline) games of chance and bets – that is, only companies that hold the required licence can commercialise games of chance and bets.

In a 2021 judgment, the Constitutional Court stated that the possibility of operating games of chance is, by definition, the exception and precarious. Furthermore, the Belgian legislature has limited the number of available gaming licences (numerus clausus).

Since 1 October 2022, the Excluded Persons Information System (EPIS) also applies to land-based betting shops. EPIS contains the identification data of all persons who cannot enter a casino, a gaming arcade and a betting shop (including online).

In a judgment of 14 October 2022, the Constitutional Court has clarified its previous “cumul” case law. This case law determines whether and to what degree multi-product websites are authorised in Belgium. In an earlier case, the court held that different classes of online licences (eg, casino and sports betting licences) could not be jointly offered “on one and the same domain name and related URLs”. In its judgment of 14 October 2022, the court specified that its previous case law cannot be interpreted as prohibiting such joint offering “on one website”.

The following land-based and online gaming licences are available:

• licence A – a class I gaming establishment (casinos);
• licence A+ – an online casino;
• licence B – a class II gaming establishment (gaming arcades);
• licence B+ – an online gaming arcade;
• licence C – a class III gaming establishment (bars);
• licence D – exercising a professional activity within class I, II or IV gaming establishments;
• licence E – sale, rental, supply, making available, import, export, manufacture, maintenance, reparation and equipment of games of chance;
• licence F1 – a class IV gaming establishment (organisers of bets);
• licence F1+ – offering online bets;
• licence F1P – allows the F1 licence holder to organise bets on horse races (only an F1 licence holder can obtain an F1P licence);
• licence F2 – licence to take on bets on behalf of an F1 licence holder; and
• licences G1 and G2 – media games.

The following licences are readily available:

• licence A – there are nine available licences and (as of November 2023) nine active licences;
• licence A+ – there are nine available licences and (as of November 2023) nine active licences;
• licence B – there are 180 available licences and (as of November 2023) 175 active licences;
• licence B+ – there are 180 available licences and (as of November 2023) 51 active licences;
• licence C – the number of licences is not limited and (as of November 202’) there are 4,720 active licences;
• licence D – the number of licences is unlimited and the number of active licences is unknown;
• licence E – the number of licences is unlimited and (as of November 2023) there are 169 active licences;
• licence F1 – there are currently 30 available licences and (as of November 2023) 30 active licences;
• licence F1+ – there are currently 30 available licences and (as of November 2023) 24 active licences;
• licence F1P – unknown;
• licence F2 – there are 600 fixed and 60 mobile licences available and (as of November 2023) there are 465 active licenses for betting shops and 29 for bookmakers; and
• licences G1 and G2 – the number of licences is unlimited and (as of November 2023) there is no active G1 licence.

The duration of the available licences is as follows:

• licence A – a renewable period of 15 years;
• licence A+ – the same as an A licence;
• licence B – a renewable period of nine years;
• licence B+ – the same as a B licence;
• licence C – a renewable period of five years;
• licence D – unspecified in the Gaming Act;
• licence E – a renewable period of ten years;
• licence F1 – a renewable period of nine years;
• license F1+ – the same as an F1;
• licence F1P – the same as an F1;
• licence F2 – a renewable period of three years; and
• licences G1 and G2 – a renewable period of five years and one year respectively.

The application requirements vary for each type of licence. All applications should be filed with the Gaming Commission.

Only EU citizens and EU-registered companies can apply for an A, B, E or F1 licence. In general, a licence applicant must submit fiscal and financial information, as well as demonstrate that there is no criminal history. There are certain solvency criteria to be satisfied. A legal person must include additional information about its directors and shareholders, together with supporting evidence. Failure to meet any conditions set out in the application form or to submit the requested information will result in the application being denied.

For online games of chance (licences A+, B+ and F1+), two Royal Decrees (both of 21 June 2011) are noteworthy. The first Royal Decree lists the quality requirements to be met by an applicant for an online licence. The applicant must:

• have a solvency ratio of 40%;
• provide a plan that guarantees the security of all payments between the operator and the player;
• provide details about advertising policy; and
• provide proof that there are no tax debts.

The applicant is also responsible for a permanent data connection between the website and the Gaming Commission.

The second Royal Decree stipulates that the application for an online licence must be sent to the Gaming Commission by registered post or electronically. It adds that the application should specify “where the website will be managed”. This means that the Gaming Commission should be informed of the precise location in which the servers used to administer the website will be established in Belgium.

The Gaming Commission must decide on applications for A, B, F1 and E licences within six months of receiving the application or the submission of a complete application file. Applications for an online licence must also be addressed within a period of six months, starting from the date of the application.

There are no fees associated with the submission of a licence application. However, the payment of a guarantee deposit is required. The guarantee must be paid to the Deposits and Consignments Funds (Caisse des dépôts et consignations, or CDC). Guarantee deposits need to be paid for most licences. The guarantee varies from EUR250,000 (for an A or A+ licence) to EUR75,000 (for a B, B+ or F1+ licence) and EUR10,000 (for an F1 licence).

Licence holders (except D licence holders) are required to pay a fee on an annual basis. The precise amount to be paid is determined by Royal Decree.

A “casino” (class I gaming establishment) is defined as an establishment “in which are operated games of chance, whether or not automatic, that are authorised by the King and in which there are at the same time organised sociocultural activities, such as shows, exhibitions, congresses and hotel and catering activities”. Only nine casinos are allowed on Belgian territory. The Gaming Act lists the territories of the communes/cities where a casino can be operated as Blankenberge, Chaudfontaine, Dinant, Knokke-Heist, Middelkerke, Namen, Oostende, Spa and Brussels. The casino must conclude a concession agreement with the council of the municipality or city.

A Royal Decree of 3 December 2006 contains the operating rules and additional requirements concerning the supervision and control of games of chance that can be offered in class I gaming establishments. A Royal Decree of 15 December 2004 provides that class I (and II) gaming establishments must have an access register. A Royal Decree of 23 May 2003 lays down the rules for the supervision and control of the games of chance offered in casinos, including control through an IT system. All casinos must have a local area network (LAN) that is connected to the LAN of the Gaming Commission.

“Gaming arcades” (class II gaming establishments) are “establishments in which only games of chance authorised by the King are operated”. Gaming arcades may not be located in the vicinity of hospitals, prisons, schools, ceremonial places and places where young people regularly meet. The operating rules for the automatic games of chance that can be offered in class II gaming establishments are laid out in a Royal Decree of 8 April 2003. A Royal Decree of 23 May 2003 sets out the rules for supervising and controlling the games of chance offered in class II gaming establishments. This includes the control through an IT system, whereby the class II gaming establishment has a LAN that is connected to the LAN of the Gaming Commission.

The licensing system for bets distinguishes between the organisation of bets (F1 licence) and the acceptance of bets (F2 licence). Class IV gaming establishments are places exclusively permitted to accept bets on behalf of an F1 licence holder. It is prohibited to accept bets outside a class IV gaming establishment. There are, however, a limited number of exceptions to this prohibition.

A class IV gaming establishment can be fixed or mobile. A fixed class IV gaming establishment is a clearly demarcated permanent establishment where bets are offered. A Royal Decree determines that a maximum of 600 fixed class IV gaming establishments can be licensed. A mobile class IV gaming establishment is a temporary establishment – also clearly demarcated – where bets are offered during and at an event, a sports game or a sports competition. A maximum of 60 mobile class IV gaming establishments are allowed. There must be a distance of 1,000 metres between each betting office. F2 licences may also be granted to newspaper shops, which can offer bets as an ancillary activity (see 5.2 Recent or Forthcoming Changes).

The most notable changes to the land-based gambling sector are the 2019 amendments to the Gaming Act (see 1.1 Current Outlook and Recent Changes). A Royal Decree of 17 February 2022 has laid down specific criteria according to which newspaper shops can offer bets as an ancillary activity. An important change is that EPIS has been made applicable to land-based betting shops. EPIS contains the identification data of all persons who cannot enter a casino, a gaming arcade and a betting shop (including online).

Since 1 January 2011, the Gaming Act has contained a legal framework for offering online games of chance and bets in Belgium. Before that date, online games of chance and bets were not explicitly regulated.

The Belgian legislature has set up a closed licensing system. Offering online games of chance and bets requires an online licence (licence A+ for online casinos, licence B+ for online gaming arcades and licence F1+ for online bets). The number of online licences available is limited to nine A+ licences, 180 B+ licences and 30 F1+ licences.

In addition, an online licence requires a mandatory physical connection to the Belgian territory. Only those operators licensed to operate in the real world (and holding a principal A, B or F1 licence) can obtain a licence to offer the same games of chance and bets online (an additional A+, B+ or F1+ online licence). The Gaming Act thus introduces a parallel between the offline and online licences.

B2B operators should hold an E licence. The following activities are subject to an E licence requirement: sale, rental, supply, making available, import, export, manufacture, maintenance, reparation of and equipment of games of chance. The Gaming Act does not distinguish between land-based games of chance and online games of chance. It follows that all undertakings providing one of these services to an A+, B+ or F1+ licence holder should obtain an E licence.

It is prohibited for a natural or legal person to hold an A, A+, B, B+, C, D, F1, F1+, F2, G1 or G2 licence and an E licence at the same time – either directly or indirectly, or through another natural or legal person. An infringement of this prohibition can give rise to criminal sanctions.

The Gaming Act does not specifically regulate affiliates but certain activities of affiliates – eg, marketing – fall within the scope of application of the Gaming Act. Pursuant to Article 4, Section 2 of the Gaming Act, for example, it is prohibited for anyone (including affiliates) to:

• facilitate the operation of unlicensed games of chance;
• advertise for unlicensed games of chance; or
• recruit players for unlicensed games of chance.

The Gaming Commission publishes a list of all licence holders (except D licence holders) on its website. All “licensed” websites can be found on the Gaming Commission’s website.

New deposit limits have been introduced by a Royal Decree of 20 June 2022, entering into force on 20 October 2022. The standard weekly deposit per licensed website is EUR200. That limit can be both made stricter and, subject to certain conditions, increased (see 3.7 Recent or Forthcoming Legislative Changes).

Advertising for online games of chance has become heavily restricted (see 9.3 Key Legal, Regulatory and Licensing Provisions).

The joint exploitation of different classes of online gaming licences on the same domain name and the related URLs continues to be a much-debated topic. In a judgment of 13 October 2022, the Constitutional Court clarified that its previous case law cannot be read in such a way that also applies to the exploitation of different online gaming licences on one website.

In Belgium, there are currently no legally binding technical requirements for online games of chance and bets.

Persons below the age of 21 are prohibited from accessing a casino or a gaming arcade. Bets are prohibited for minors (ie, those under the age of 18). The same age restrictions apply for online games of chance and bets. The Gaming Act contains additional prohibitions on particular persons (eg, magistrates) accessing casinos and gaming arcades.

EPIS is a database containing the names of self-excluded persons. Online operators must consult the EPIS database before allowing customers to play. Online licence holders must impose compulsory game limits and offer the option of temporary self-exclusion. They must also use notifications and pop-up windows to inform players of the potential risks of participating in online games of chance. Online licence holders must also refuse any intervention by electronic payment systems authorising the use of a credit card by the player as a transfer method.

Giving credit or a loan and engaging in a financial or other transaction in casinos to pay for a stake or a loss is prohibited, except via credit and debit cards. However, payment by credit card is not allowed in class II, III and IV gaming establishments or for online games of chance and bets. It is also prohibited to have Automated Teller Machines in class I, II, III and IV gaming establishments.

A recent measure aimed at providing players with a higher level of protection is the extension of EPIS to betting shops (see 4.3 Recent or Forthcoming Changes). In March 2022, at the request of the Belgian government, the Gaming Commission published an opinion with ten recommendations to complete the regulation of online games of chance and to make sure that players are provided with a higher level of protection. The Gaming Commission recommends, for example, introducing a general duty of care for licence holders, stricter rules to deal with players’ complaints, stricter rules to pay out players, and quality labels for licensed websites. Strict advertising rules have been introduced (see 9.3 Key Legal, Regulatory and Licensing Provisions).

There is a wide variety of measures that aim to create a safe and responsible gambling environment. For gaming machines, there are detailed rules on maximum stakes, losses and gains. The average hourly loss is also regulated – for example, gaming machines in casinos must have a theoretical redistribution percentage of at least 84%. Only gaming machines with an average hourly loss not exceeding EUR25 are allowed in class II gaming establishments.

Other essential measures to protect players are EPIS and mandatory age requirements. Some of these measures are discussed in 7.1 RG Requirements. Other measures include the following:

• all advertising for online games of chance must mention the minimum age requirements to participate; and
• online licensees must offer the option of self-exclusion and use notifications and pop-up windows to inform players of the potential risks of participating in online games of chance.

The key legislation is the Law of 18 September 2017 on the prevention of money laundering and terrorist financing and on the restriction of the use of cash (the “AML Law”). The Act of 20 July 2020, amending the AML Law, transposes Directive (EU) 2018/843 (the Fifth Anti-Money Laundering Directive) into Belgian law. The amended AML Law entered into force on 15 August 2020.

Most Belgian banks continue to use AML as grounds to terminate agreements or refuse licensed Belgian operators as clients. Such a practice is known as “de-risking”. In January 2022, the European Banking Authority published an opinion on de-risking, wherein it was confirmed that “gaming operators” are faced with these practices. The National Bank of Belgium issued a circular on the same topic in February 2022.

The AML Law applies to “all natural and legal persons operating one or more games of chance, except those natural and legal persons meant in Articles 3 and 3bis of the Gaming Act”. All gambling operators are subject to due diligence obligations, which consist of:

• the identification and verification of players and financial beneficiaries;
• monitoring suspicious transactions; and
• other vigilance obligations in co-operation with the Belgian Financial Intelligence Processing Unit, the police and the Public Prosecutor’s Office.

The gaming operator is now obliged to register players who place bets for the amount of EUR1,000 or more. The AML Law also imposes limits on the use of cash money – that is, no gift or payment in cash can be made or accepted when the amount exceeds EUR3,000 (or the counter-value of EUR3,000 in another currency). A Royal Decree of 30 January 2019 exempts C, G1 and G2 licence holders from the application of the AML Law.

There is no specific agency responsible for gaming advertising. Instead, the Gaming Commission monitors compliance with the Gaming Act and its implementation of Royal Decrees, including the advertising restrictions that can be found therein.

The Gaming Act itself does not define “advertising”. Pursuant to Article I.8, Section 13 of the Code of Economic Law (CEL), advertising should be understood as “any communication of an undertaking with the purpose to promote directly or indirectly the sale of products, irrespective of the place or the designated tools of communication”.

The Royal Decree of 27 February 2023 laying down the advertising conditions for games of chance defines advertising as “any form of communication, other than that referred to in Article 60, subparagraph 2 of the Gaming Act, which is aimed directly or indirectly at promoting games of chance or at encouraging games of chance, irrespective of the place, the means of communication applied or the techniques used”.

Advertising land-based and online games of chance and bets is prohibited if it is known that those games of chance or gaming establishments are not authorised under the Gaming Act. A violation of this prohibition can give rise to criminal sanctions.

For licensed games of chance, both land-based and online, the Royal Decree of 27 February 2023 stipulates that all advertising is prohibited, in principle ‒ except when expressly authorised. All other forms of advertising for licensed games of chance are prohibited.

Advertising unauthorised games of chance and bets ‒ be they land-based and online ‒ is prohibited. The Royal Decree of 27 February 2023 authorises only explicitly enumerated forms of advertising for both land-based and online games of chance. Licensed operators can sponsor sports associations; however, this will become prohibited after 1 January 2028 in the case of “professional” sports associations.

Advertising on TV is possible under very strict conditions, which are that:

• the advertising message cannot exceed five seconds;
• there cannot be more than two sponsorship messages per hour; and
• the advertising message can only be broadcast during the 15-minute period preceding the start and the 15-minute period following the live coverage of the sports competition.

Advertising for games of chance during broadcasts of Belgian sports competitions (in contrast with international or European sports competitions) will become prohibited on 1 January 2025. Online licence holders can only advertise on their own website and their own social media accounts. Even in these cases, additional restrictions are imposed ‒ for example, when advertising on the online licence holder’s own website, no interaction is allowed and the duration of the advertising using moving mages cannot exceed five seconds.

Furthermore, a number of general restrictions have been laid down for all explicitly authorised forms of advertising for games of chance. Advertising may not be directed specifically at socially vulnerable groups. All “personalised” advertising is prohibited. Advertising can no longer involve physical persons or fictitious characters. All forms of advertising must contain an indication of the minimum age for participation and must contain a preventive message.

Many licence holders and advertisers have challenged the lawfulness of the Royal Decree of 27 February 2023 before the Belgian courts. Several annulment cases are pending before the Council of State. A preliminary referral on the constitutionality of the Royal Decree has also been referred to the Belgian Constitutional Court.

In addition, Articles 1 to 5 of the Royal Decree of 25 October 2018 contain advertising restrictions. Article 2 contains several restrictions in relation to advertising campaigns for online games of chance by A+, B+ or F1+ licensees. Article 3, Section 1 limits when advertising campaigns by A+, B+ or F1+ licensees can be broadcast – for example, advertising is prohibited during live coverage of sporting competitions. Pursuant to Article 4, advertising online games of chance and bets operated by class A+, B+ or F1+ licence holders must not divulge identities, addresses and other data relating to players and their families, including their photographs and/or other visual recordings. Article 5, as partially annulled by the Council of State in another judgment of 6 February 2020, prescribes that advertising online games of chance and bets operated by class A+, B+ or F1+ licence holders may not:

• offer gaming credits or bonuses of any kind; or
• incite people to play by promising a new contribution or reimbursement of the bet in the event of a loss.

An infringement of the prohibition on advertising unlicensed games of chance and unlicensed gaming establishments can lead to criminal sanctions – ie, imprisonment for a period of one month to three years and/or a fine of between EUR208 and EUR200,000. Under certain conditions, the Gaming Commission can also impose an administrative fine of between EUR208 and EUR200,000.

The Royal Decree of 25 October 2018 does not in itself contain any sanctions. However, the Gaming Commission can issue warnings, suspend or revoke a licence, or impose a temporary or final prohibition on offering one or more games of chance.

In addition, the Royal Decree of 27 February 2023 does not contain sanctions for violation of the restrictions and prohibition on advertising. However, it refers to Article 64 of the Gaming Act, which states that any violation will be subject to a prison sentence of up to three years and/or a fine up to EUR200,000.

There are no recent or forthcoming changes with regard to gaming advertising in Belgium that have not already been discussed.

Transferring gaming licences is prohibited. The Gaming Commission must be notified scrupulously of any changes to the shareholding structure of the A, B, E and F1 licence holder at all times and it must be able to verify the transparency of the exploitation. Whereas the Gaming Act only refers to the identity of the “shareholders”, it is the Gaming Commission’s practice to extend this to all persons or entities that directly or indirectly exercise control over the company (including the ultimate beneficial owner).

The Gaming Act does not contain any specific triggers for notifying the Gaming Commission. Instead, the Gaming Act requires that A, B, E and F1 licence holders notify the Gaming Commission of any changes to the shareholder structure.

There are no specific passive investors requirements mentioned in the Gaming Act. As explained in 10.1 Disclosure Requirements, the Gaming Commission must be informed of all changes in the shareholder structure of an A, B, E and F1 licensee.

The Gaming Commission is the administrative authority that monitors compliance with the Gaming Act and its implementing decrees. The Gaming Commission’s Control Unit has been given broad investigative powers. It can carry out inspections in gaming establishments and IT systems, conduct investigations, make any findings it deems useful and request to be handed all documents that may be useful for its investigation. It can also seize all documents, gaming machines and exhibits that may be used to demonstrate an infringement of the Gaming Act. The Control Unit has the power to draft an “official report”, which will be sent to the public prosecutor. Under certain conditions, the Gaming Commission can impose administrative sanctions.

Whenever the Gaming Commission finds that there is an infringement of the Gaming Act or its implementing Royal Decrees, it must make a reasoned decision to:

• issue a warning;
• suspend or withdraw a gaming licence for a certain period; or
• impose a temporary or final ban to operate one or more games of chance.

For specific infringements of the Gaming Act (eg, offering unlicensed games of chance or advertising unlicensed games of chance), the Gaming Commission may issue administrative fines under certain circumstances. In 2021, the Gaming Commission decided in 67 pre-2020 cases not to initiate a formal sanctioning procedure. In 23 cases, it was decided to initiate one or more sanction procedures; in those cases, 55 sanctioning procedures have been initiated. A decision has been taken in 23 of these procedures. The remaining 32 procedures are still pending. In 2020, the Gaming Commission took 37 sanctioning decisions.

The Gaming Commission blacklists websites that offer unlawful games of chance in Belgium. The blacklist is also published on the Gaming Commission’s website. Most Belgian ISPs block access to the blacklisted websites.

There is no established method to calculate penalties. The Gaming Act merely stipulates that an administrative sanction must be proportional in light of the seriousness of the infringement. More recently, the Gaming Commission has begun to effectively impose administrative sanctions against companies offering unlicensed games of chance. One of the criteria used to calculate the fine is the length of time for which the games have been available to players resident in Belgium.

As previously discussed, certain infringements of the Gaming Act can give rise to criminal fines. In certain circumstances, the Gaming Commission can impose administrative fines.

A gaming tax is applied to all types of games of chance and bets (ie, all transactions characterised by the fact that the participants wager a sum, with the risk of loss, in the hope that it will benefit in specie or in kind). The way participation takes place – whether verbally, in writing, by telephone, internet, email, text or via the internet – is of no importance. The tax on games and bets is also payable for games of chance and bets that are unlicensed and for which the organisers are subject to criminal sanctions. It is therefore not necessary for a transaction to be permitted by law for the tax to be due.

Betting

In the Flemish Region and the Brussels-Capital Region, bets on horse races, dog races and sports events taking place in Belgium or in a European Economic Area (EEA) member state are taxed at a rate of 15%, which is calculated on the actual gross margin realised with that wager. Bets on horse races, dog races and sports events taking place outside the EEA are taxed at a rate of 15% on the gross amount of the sums or stakes involved. In the Walloon Region, bets are generally taxed at a rate of 11% on the actual gross margin realised upon the bet.

Casino Games

In the Brussels-Capital Region, casino games are taxed as follows:

• roulette without zero – at 2.75% on the gambler’s winnings;
• other casino games – at 33% on the gross gaming revenue and at 44% on the part of the gross gaming revenue that exceeds EUR1.36 million; and
• machines – at a percentage (ranging from 20% to 50%) per bracket of gross revenue (eg, 20% on the bracket up to EUR1.2 million).

In the Flemish Region, all casino games are taxed on the gross amount of the stakes. Casino games are taxed at 33% on the gross gaming revenue up to EUR865,000 and 44% on the part of the gross gaming revenue that exceeds EUR865,000.

In the Walloon Region, casino games are taxed as follows:

• roulette without zero – at 2.75% on the gambler’s winnings; and
• other casino games – at 33% on the gross gaming revenue up to EUR1.36 million and at 44% on the part of the gross gaming revenue that exceeds EUR1,360,000.

Gaming Machines

Gaming machines are subject to a gambling tax in the form of a fixed amount per machine per year. This also varies depending on region, type of gaming machine, and whether class A, B, C, D or E.

Online Games of Chance and Bets

The three Belgian federated regions (the Walloon Region, the Flemish Region and the Brussels-Capital Region) have the ability to determine the tax rates applicable to online games of chance and bets. Although these regions could have set different tax rates, in practice they have set the same tax rate (11% of the actual gross margin realised with the game of wager – that is, the gross amount of the sums staked minus the profits that have actually been distributed).

Lotteries

Winnings from lotteries are exempt from taxes. The National Lottery pays gambling taxes on its sports-betting activities.

VAT

Under Article 44, Section 3, paragraph 13 of the Belgian VAT Code, offline and online games of chance, bets and lotteries are VAT-exempt. This is subject to the conditions and limitations specified in a Royal Decree.

The Belgian Parliament is currently considering various new legislative proposals that would significantly change the Belgian regulatory landscape when it comes to games of chance. It has been proposed that the minimum age for playing online games of chance should be raised to 21 years old. The same minimum age requirement would apply to all forms of land-based games of chance. Furthermore, all forms of bonuses would become unlawful. It has also been proposed that a ban on advertising all games of chance should be included in the Gaming Act itself, whereby the King would be given the power to lay down limited exceptions. A ban on redirecting players from one licensed website to another is also being considered, as is prohibiting the use of one player account to participate in games of chance offered under different categories of online licences (“split wallet”).