Partial Tax Refund for Dutch Casinos
Dutch gambling regulator Kansspelautoriteit has allowed land-based casino operators to request a partial refund of gambling levies for 2020 and 2021. The decision follows a ruling that pandemic-related closures must be considered when calculating the gambling tax. This marks a significant financial development for the Dutch land-based gambling sector.
Regulator Allows Refunds After Court Ruling
The Council of State ruled that operators did not owe full levies for periods of mandatory closure during the pandemic. In response, the Kansspelautoriteit confirmed that casinos can file refund requests based on the number of closed days in 2020 and 2021. The regulator will calculate refunds only for physical venues such as gaming halls and table game locations.
Each operator can recover the proportional amount of paid levies, including interest from the original payment date. The decision offers financial relief to both major casino chains and smaller venues. It also raises questions about how regulators handle taxation during future market disruptions. This marks the first time the Dutch authority has adjusted the levy due to operational shutdowns.
Application Deadline and Financial Implications
Operators must submit their requests by 14 November 2025. The Ksa will review each application and verify the accuracy of reported closure periods. Refunds for the 2022 levy will be applied automatically in the final tax assessment and do not require a separate request. Casino companies should check how refunds might influence earlier COVID-19 subsidies or tax obligations.
Some operators may choose not to apply if refunds affect their financial statements. The ruling could shape future tax policies and influence similar discussions in other European gambling markets. Industry analysts expect the decision to impact revenue forecasts for 2025.