Topics
Gambling Duty and Winnings Tax in Denmark
Danish operators pay 28% of gross gaming revenue on online casino and betting in 2026 and 2027; players are not taxed on winnings from games covered by the Gambling Duty Act, or from equivalent games lawfully offered in another EU or EEA state.
Player Protection in Denmark: ROFUS and the Online Casino Order
Danish licensed operators must check the ROFUS self-exclusion register at registration and at every login, set deposit limits before play, monitor risk, use a national electronic ID and keep promotions within a DKK 1,000 cap and ten-times wagering limit.
Illegal Gambling Enforcement in Denmark
Offering gambling in Denmark without a Danish licence is a criminal offence; the Danish Gambling Authority has Danish internet providers block illegal sites by DNS after a court order, with 870 sites blocked since 2012.
France’s Gambling Market in 2025
France’s authorised gambling market earned €14.1 billion in gross gaming revenue in 2025, up 3.0%; online gaming reached €2.6 billion (+8.5%), led by sports betting at €1.8 billion.
Gambling Taxation in France
France taxes gambling on operators’ gross gaming revenue; levies rose from 1 July 2025, taking online sports betting to a reported 59.3% of GGR. Players’ winnings are generally not taxed as income, though this record’s source for that is a 2011 Government answer.
Player Protection and Self-Exclusion in France
France runs a national voluntary self-exclusion register covering casinos, gaming clubs and ANJ-approved online sites for at least three years; more than 85,000 people were registered in late 2025.
Illegal Gambling Enforcement in France
Since March 2022 the ANJ president can order ISPs and search engines to block or de-list illegal gambling sites; the ANJ reports 232 orders covering 1,337 URLs in 2024 and 1,290 URLs blocked in 2025.