Taxes in Europe Database v2
Law No 820 of 26 June 2006, but abolished by Law No 848 of 1 July 2010 (by executive order No 1129 of 1. Dwecember 2011)
Businesses with permission to set up gambling machines.
Gross gaming yield, i.e. the amount by which stakes exceed winnings.Number of gambling machines.
Gross gaming yield, i.e. the amount by which stakes exceed winnings.
Number of gambling machines.
Deductions: 95 pct. deduction for charity purposes, applying for that part of winnings exceeding 30 pct. of BSI.
Extra tax for gambling machines set up in amusement arcades, to be paid of monthly gross gaming yield exceeding DKK 250,000 plus DKK 3,000 per gambling machine up till 50 and plus DKK 1,500 per machine hereafter
Income tax is not payable on winnings.