Gaming Law 2025 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 CJEU held that a restriction reserving access to the online gambling market to casino operators situated on national territory is disproportionate and therefore contrary to the EU freedom to provide services.

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). The Gaming Commission was given the power to prohibit betting 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 it can be operated. The requirement to have such a covenant has also become a condition for obtaining an F2 licence (see 4.3 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 betting on horse races must obtain the newly created F1P licence. Only the holders of an F1 licence can obtain an F1P licence. The F1P licensing conditions have been set in a Royal Decree.

In 2024, the Gaming Act was once again substantially amended. The main changes are as follows.

• A minimum age of 21 years has been established for participation in all games of chance, including betting.
• Different categories of games of chance (such as online casino games, online slots, and online betting, each offered under distinct gambling licences) can no longer be offered on the same website; they must now be hosted on separate websites.
• It is now prohibited to use the same player account to play games of chance operated under different licences (“split accounts”).
• Transactions between different player accounts are also now prohibited.
• Redirecting players to or exposing them to games of chance under a different licence is now forbidden.

Offering bonuses for online games of chance has been banned. The Gaming Act now specifies that “free participation in games, gaming credits, and any form of incentive offered to influence player gaming behaviour or to attract or retain players” can no longer be provided.

Recent Changes

Following the amendments in 2019, the Gaming Act was amended several times in 2024. Advertising for licensed games of chance is now generally prohibited, except where explicitly authorised. The Gaming Act now contains very strict rules on advertising for games of chance, and the Royal Decree of 27 February 2023 specifies the permitted forms of advertising (see 9.3 Key Legal, Regulatory and Licensing Provisions).

With respect to taxation, the Law of 28 December 2023 on various tax provisions amended the Belgian Income Tax Code. As of 2024, the regional tax on games of chance and betting is no longer considered a deductible expense. This change applies to both the tax on online games of chance – currently set at 11% of gross gaming revenue (GGR), with a potential increase referenced in the Flemish government’s coalition agreement – and the regional tax on gaming machines. These taxes are now expressly included in the list of non-deductible business expenses. Several licensed operators initiated annulment proceedings before the Constitutional Court challenging this tax reform. In its judgment of 23 October 2025, the court dismissed the actions as unfounded.

The Act of 7 May 2024 introduced a new Article 54/1 to the Gaming Act, requiring all land-based gaming licence holders to verify the identity of anyone entering their gaming areas or participating in gaming activities. This obligation applies to casinos, gaming arcades, betting shops (including mobile outlets), and race tracks offering bets. Operators must also consult the Excluded Persons Information System (EPIS) as part of this process. The expanded identity verification and EPIS consultation requirements entered into force on 1 May 2025, except for F2 licence holders operating mobile betting shops or outside type IV gaming establishments, for whom the rules will apply from 1 May 2026.

The Act of 7 May 2024 also introduces a specific identification requirement for newspaper shops permitted to offer sports betting as an ancillary activity (holders of an F2 licence). This identification must be conducted through an “appropriate IT system” that can verify the player’s age and check if the individual is listed in the EPIS. The IT system will require certification. This identification obligation will take effect on 1 May 2026.

To combat the unlicensed black market, it has been possible since 1 June 2024 to request that the president of the Enterprise Court in Brussels issue a cease-and-desist order against infringing companies as well as against intermediaries (such as ISPs). These proceedings may be initiated ex parte. This mechanism has been used to obtain orders against websites offering unlicensed games of chance in Belgium, requiring ISPs and companies such as Meta, Google, and Apple to implement technical measures preventing access to these websites, remove them from search results, and take other necessary actions to restrict their availability.

In its 2025 coalition agreement, the Belgian federal government reaffirmed its commitment to modernising gambling regulation. The government emphasised its objective of establishing a transparent and stable regulatory framework that provides legal certainty to the gambling industry. It also announced plans to update the Gaming Act to reflect the emergence of new forms of gambling. Under the reform, the Minister of Economic Affairs will become the government’s sole representative within the Gaming Commission and will take further steps to strengthen the fight against illegal gambling, both online and offline. These measures aim to ensure a level playing field across the industry and to enhance consumer protection. In addition, local authorities will be granted a stronger role in the licensing process for gambling establishments within their jurisdictions, including the power to designate specific zones where such venues may be located.

Offering online games of chance and betting 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 betting.

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 those offered offline. An F1+ licence holder can offer online betting 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 betting 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 betting; and
• an F1P licence for organising betting 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) betting. But betting on horse races has been more strictly regulated. Certain bets are ‒ or can be ‒ prohibited.

Betting

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

• it is contrary to public order or morality;
• the outcome is known;
• most of the participants are less than 21 years old; or
• the uncertain act has already occurred.

The Gaming Commission can prohibit betting in two specific circumstances:

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

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

Live betting is authorised, insofar as the uncertain act has not already occurred.

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 with 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 very limited stakes” (also called “Article 3.3 gaming machines”). A recent legislative proposal intends to change the above numbers, by limiting the overall number of gaming machines (bingo, one-ball or machines with very limited stakes) to two (as opposed to the previous four).

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 betting;
• 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
• the following games with very limited stakes that can only result in a gain of low monetary value:
1. card, board and parlour games played outside class I and II gaming establishments;
2. games operated in attraction parks or by industrial fairgrounds ‒ for example, in connection with carnivals and trade fairs; or
3. games organised occasionally (ie, not more than four times per year) by:
4. a local association in the context of a particular event;
5. an association with a social or charitable purpose; or
6. 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 commit 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 criminal fine of between EUR208 and EUR960,000. Previously, a prison sentence could also be imposed. However, this provision was abolished by the Act of 7 May 2024, which came into effect on 1 June 2024. Since most violations are committed by legal entities, the legislature has decided to increase the maximum fine to EUR960,000 under the same Act.

A criminal fine ranging from EUR208 to EUR576,000 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 21 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 criminal fine of between EUR208 and EUR960,000 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 a 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

For many years, the Gaming Commission has published a blacklist of “prohibited” websites on its website, and most Belgian ISPs have blocked access to these sites from Belgian IP addresses. The legal basis for this blacklisting mechanism was formally established with the Act of 7 May 2024, which amended the Gaming Act. Under the new provisions, the Gaming Commission is explicitly required to maintain a list of URLs for websites offering unlicensed games of chance in Belgium. This updated list is published in the Belgian Official Gazette, and the listed websites are reported to internet service providers, who can then block access to these websites “as quickly as possible”.

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.

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 betting follows a “channelling approach”. To address the inherent human inclination to play, the law seeks to curb illegal gambling by offering a limited, strictly supervised, and regulated – yet attractive – lawful alternative. Consequently, the Gaming Act establishes a general prohibition on the organisation and offering of both online and offline games of chance and betting. Only companies holding the appropriate licence are permitted to operate and commercialise such activities.

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).

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 betting);
• licence F1+ – offering online betting;
• licence F1P – allows the F1 licence holder to organise betting on horse races (only an F1 licence holder can obtain an F1P licence); and
• licence F2 – licence to take on bets on behalf of an F1 licence holder.

The following licences are readily available:

• licence A – there are nine available licences and, as of October 2025, nine active licences;
• licence A+ – there are nine available licences (available for A licence holders only) and, as of October 2025, nine active licences;
• licence B – there are 180 available licences and, as of October 2025, 175 active licences;
• licence B+ – there are 180 available licences (available for B licence holders only) and, as of October 2025, 51 active licences;
• licence C – the number of licences is not limited and, as of October 2025, there are 4,037 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 October 2025, there are 169 active licences;
• licence F1 – there are currently 30 available licences and, as of October 2025, 30 active licences;
• licence F1+ – there are currently 30 available licences (available for F1 licence holders only) and, as of October 2025, 22 active licences;
• licence F1P – unknown; and
• licence F2 – there are 600 fixed and 60 mobile licences available and, as of October 2025, there are 397 active licences for betting shops and 26 for bookmakers.

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;
• licence F1+ – the same as an F1;
• licence F1P – the same as an F1; and
• licence F2 – a renewable period of three years.

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

Only EU citizens and EU/European Economic Area (EEA)-registered companies can apply for an A, B, E, F1 or F1P licence. In general, a licence applicant must submit fiscal and financial information, as well as demonstrate that it and its directors do not have a criminal history. There are solvency criteria to be satisfied and must be demonstrated by a Belgian certified auditor or accountant. 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 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 states that applications for an online licence must be submitted to the Gaming Commission either by registered post or electronically. It further specifies that the application must indicate “where the website will be managed”. This means that the Gaming Commission needs to be informed of the exact location in Belgium where the servers used to operate the website will be located.

The Gaming Commission is required to make a decision on applications for A, B, F1, F1P, and E licences within six months of receiving the application or the submission of a complete application file. Similarly, applications for an online licence must also be processed within six months from the date the application is submitted.

There are no fees associated with submitting a licence application; however, a guarantee deposit is required. This deposit must be paid to the Deposits and Consignments Fund (Caisse des Dépôts et Consignations, or CDC). Guarantee deposits are necessary for most licences and vary in amount: EUR250,000 for an A or A+ licence, EUR75,000 for a B, B+, or F1+ licence, and EUR10,000 for an F1 licence.

Additionally, licence holders are required to pay an annual fee, the exact amount of which is determined each year by Royal Decree.

Personnel exercising a professional activity in class I, II or IV gaming establishments are required to hold a D licence. There is no other licencing requirement for individuals within business to be personally licensed. However, during the licence application procedure, the Gaming Commission verifies whether or not the members of the management of the licence applicant have a criminal record. All changes in the management of a licence holder must also be notified to the Gaming Commission.

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 betting distinguishes between the organisation of betting (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 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. 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.

Since 1 January 2011, the Gaming Act has provided a legal framework for offering online games of chance and betting in Belgium. Prior to that date, such online activities were not explicitly regulated.

The Belgian legislature has established a closed licensing system. Operators wishing to offer online games of chance or betting must obtain an online licence, specifically, a licence A+ for online casinos, a licence B+ for online gaming arcades, or a licence F1+ for online betting. The number of available licences is limited to nine A+ licences, 180 B+ licences, and 30 F1+ licences.

Furthermore, each online licence requires a mandatory physical connection to Belgian territory. Only operators already licensed to operate in the physical domain (holding a principal A, B, or F1 licence) are eligible to obtain the corresponding A+, B+, or F1+ online licence. In this way, the Gaming Act establishes a parallel structure between offline and online licensing regimes.

B2B operators are required to hold an E licence. This licensing requirement applies to a wide range of activities, including the sale, rental, supply, making available, import, export, manufacture, maintenance, repair and equipping of games of chance. The Gaming Act does not differentiate between land-based games of chance and online games of chance. Consequently, any undertaking that provides such services to an A+, B+ or F1+ licence holder must obtain an E licence.

It is prohibited for a natural or legal person to hold an A, A+, B, B+, C, D, F1, F1+, F1P or F2 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 and F1P licence holders) on its website. All “licensed” websites can be found on the Gaming Commission’s website.

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

The blacklisting mechanism was given an explicit legal basis with the Act of 7 May 2024. The Gaming Commission is now explicitly required to maintain a list of URLs for websites offering unlicensed games of chance in Belgium. This updated list is published in the Belgian Official Gazette, and the listed websites are reported to internet service providers, so that they can “block access to them as soon as possible”.

The joint exploitation of different classes of online gaming licences on the same domain name and the related URLs is now prohibited by the Gaming Act. 

Persons below the age of 21 are prohibited from participating in games of chance and betting. The same age restrictions apply for online games of chance and betting. The Gaming Act contains additional prohibitions on particular persons (eg, magistrates) accessing casinos and gaming arcades.

The EPIS is a database containing the names of excluded and self-excluded persons. Online operators must consult the EPIS database before allowing customers to play. Online licence holders must impose compulsory deposit 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. All advertising for games of chance and betting must also include a warning message and the minimum legal age to participate in games of chance and betting. 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 betting. It is also prohibited to have automated teller machines in class I, II, III and IV gaming establishments.

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.

A recent legislative proposal that has yet to be adopted is introducing additional responsible gaming obligations for operators to monitor and prevent addictive behaviours from their players.

The key legislation is the Law of 18 September 2017 on preventing money laundering and terrorist financing (the “AML Law”). The Act of 20 July 2020, which amends the AML Law, implements Directive (EU) 2018/843 (the “Fifth Anti-Money Laundering Directive”) into Belgian law. The amended AML Law took effect on 15 August 2020.

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 required to identify clients who either place bets or withdraw winnings of EUR2,000 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 equivalent amount in another currency). A Royal Decree of 30 January 2019 exempts C 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 broadly defines “advertising” as “any form of communication intended, directly or indirectly, to promote or encourage games of chance, regardless of the location, communication methods used, or techniques employed. [...] [t]he display of a brand name or logo, or both, is also considered advertising”. Similarly, the Royal Decree of 27 February 2023, which establishes the advertising conditions for games of chance, offers a comparable definition.

Advertising land-based and online games of chance and betting is prohibited if it is known that those games of chance or gaming establishments are not authorised (not licensed) under the Gaming Act. Violating this prohibition may result in criminal sanctions.

For licensed games of chance, both land-based and online, the Gaming Act and Royal Decree of 27 February 2023 state that all advertising is in principle prohibited, except when expressly authorised.

Permitted advertising activities include:

• B2B advertising;
• incidental advertising in connection with the coverage of sports competitions and events;
• sports sponsorships;
• broadcasting of sports sponsorships for certain events;
• the display of brand names and logos on the façades of licensed gaming establishments;
• advertising within gaming establishments such as casinos and betting shops;
• product placement in television or radio programmes, or in other audiovisual media produced abroad;
• advertising on search engine results pages;
• advertising on the operator’s own website; and
• advertising on the operator’s official social media accounts.

Each of these exceptions is subject to strict additional conditions.

Licence holders may broadcast sports sponsorship messages using their brand name and/or logo for international and European sports competitions but not Belgian sports competitions. Any broadcast of sports sponsorship messages must adhere to the following conditions:

• the duration of each sports sponsorship message may not exceed five seconds;
• no more than two sports sponsorship messages may be broadcast per hour; and
• the sports sponsorship message must air during the fifteen-minute period before and the fifteen-minute period after the live coverage of the sports competition, specifically from the actual start to the actual end of the event.

Online licence holders can only advertise on their own website and their own social media accounts, provided that:

• no interaction is permitted in connection with this advertising;
• no compensation is offered to a third party for advertising; and
• the duration of any advertising using moving images does not 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 contain a preventive message.

An infringement of the prohibition on advertising unlicensed games of chance and unlicensed gaming establishments can lead to criminal sanctions – ie, a fine of between EUR208 and EUR576,000. Under certain conditions, the Gaming Commission can also impose an administrative fine of between EUR208 and EUR576,000.

In addition, any violation of the advertising rules laid down in the Royal Decree of 27 February 2023 will be subject to a fine of up to EUR576,000, pursuant to Article 64 of the Gaming Act.

Transferring gaming licences is prohibited. The Gaming Commission must be promptly and fully informed 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 operation. Although the Gaming Act only refers to the identity of the “shareholders”, the Gaming Commission’s practice is to extend this requirement to all persons or entities that directly or indirectly exercise control over the company (including the ultimate beneficial owner).

The Gaming Act does not set out any specific thresholds that trigger a notification requirement to 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 investor 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 2024, the Gaming Commission issued 133 decisions in total. Of these, 52 originated from procedures initiated in 2023, while 116 stemmed from procedures started in 2024. During the same year, the Gaming Commission rendered 85 sanctioning decisions, including 66 decisions imposing fines.

The Gaming Commission blacklists websites that offer unlawful games of chance in Belgium. The blacklist is also published on the Gaming Commission’s website.

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 on 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.

A gaming tax is applied to all types of games of chance and betting (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 or text – is of no importance. The tax on games and bets is also payable for games of chance and betting 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 an 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, casino games are taxed as follows:

• casino games – on the gross amount of the stakes, at 33% on the gross gaming revenue up to EUR865,000, but at 44% on the part of the gross gaming revenue in excess of EUR865,000; and
• machines – at a percentage (ranging from 20% to 50%) per bracket of gross revenue (for example, 20% on the bracket up to EUR1.20 million).

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

• roulette without zero – at 2.75% on the gambler’s winnings;
• Baccara chemin de fer – at 4.80% on the bank’s winnings;
• 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; and
• machines – at a percentage (ranging from 20% to 50%) per bracket of gross revenue (for example, 20% on the bracket up to EUR1.20 million).

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 Betting

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 betting. 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, betting and lotteries are VAT-exempt. This is subject to the conditions and limitations specified in a Royal Decree.