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Operating in Denmark: 28% tax and compliance

RegulatedLicensed: online casino, sports betting, poker. State-run: lottery.Updated Research revised 26 Oct 2026 (Deep AI Scan of 78 official documents, first researched 22 Sep 2026). Register and enforcement data updated 29 Oct 2026.Framework 2012The year Denmark's current gambling law took effect; the rules on this page come from it and the changes made since.MatureAn established licensed market with a stable framework and many operators.
In compliance reviewIn review

How this page was researched

  1. Quick AI overview

    A first AI summary of the rules.

  2. Deep AI Scan

    Every question of our regulatory checklist, answered from 78 official documents: the law, the regulator's own pages and its register.

  3. Checked by our research team

    Every figure traced to the document and sentence that states it. Revised 19 Oct 2026.

  4. Compliance reviewIn progress

    Our compliance team is reviewing the full research report.

  5. Expert review

    Dated here when a named expert has reviewed it.

Across every Denmark page: 9 official websites, 138 pages cited, 237 sourced data points. See the sources

Request the research reportHow we research
PlayersOperatorsGet licensed

Online casino and betting are legal under a Spillemyndigheden licence. Accounts are opened with MitID, every licensed site checks ROFUS at each login, a deposit limit must be set before play, and since January 2025 suppliers of casino games, and betting suppliers that settle bets, need their own licence. 28% duty on online GGR. Winnings from EU/EEA-licensed sites are tax-free; winnings from elsewhere are taxable income.

Operator tax28%UpfrontDKK 343,300Licence termUp to 5 yrsDecision timeNone statedAnnual GGR11.5B DKKOnline licensees60

Product by product

An applicant must be a legal person established in Denmark or another EU or EEA state; a non-EU applicant needs an approved representative in Denmark.
Online gambling products in Denmark: status, licence, tax and rules
ProductStatusLicensed byTaxKey restrictionAdvertising
Sports bettingLicensableSpillemyndigheden (betting licence, section 11)28% of GGRPromotions capped at DKK 1,000, with wagering at most ten times deposit plus bonus; match-fixing information powersAllowed within section 36; must not target under-18s and every communication states the age limit, helpline and ROFUS
Online casino (live and table games)LicensableSpillemyndigheden (online casino licence, section 18)28% of GGRMitID or approved eID, mandatory deposit limits, ROFUS check at every login; system certified by an accredited laboratory before useAllowed within section 36; casino marketing must show who holds the licence
Online slotsLicensableSpillemyndigheden, under the online casino licence28% of GGRAt least 3 seconds between settlements, including on autoplay; no RTP minimum or maximum, but the game's theoretical return must be statedAllowed within section 36
Online pokerLicensableSpillemyndigheden, under the online casino licence28% of GGRNo separate licence; poker records are reported to the regulator's SAFE data storeAllowed within section 36
LotteryState monopolyDanske Spil A/S (section 6); class lotteries (section 8)15% of the part of a prize over DKK 200Exclusive right; no private operator licence exists—
Coming up10 Mar 2027Supreme Court (Højesteret) hearing

Are player funds safe from an operator's other creditors if it goes bankrupt?

Operators must hold player funds in a ring-fenced account at a credit institution, protected in insolvency and at all times at least equal to player balances. The rule is being tested in the bankruptcy of DK Gambling ApS. On 13 November 2025 the Landsret (high court) held that a player's account funds are a separatist claim outside the estate's other creditors. The Højesteret hears the case on 10 March 2027.

Spillemyndigheden on the DK Gambling case ↗BEK 682/2025, section 11 ↗

Regulator and player protection in Denmark

Regulator
Spillemyndigheden
Application authority and enforcement body
Self-exclusion scheme
ROFUS
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
deposit limits + reality checks
Deposit limits or reality checks the law requires operators to offer

Which casinos & betting sites are licensed in Denmark?

See the full official list of licensed operators and their authorised domains.

Licensed operators in Denmark →

Heads-up for operators

3 items · last change 10 Nov 2026

  1. Draft, not lawUpdated 10 Nov 2026

    Denmark has put forward a proposed bill to amend its gambling law, corporate tax law and gambling duties law.

    The bill would tighten marketing and offering rules, set criteria for calculating fines, and change the tax treatment of gambling duties and corporate tax.

    Source: 1Not yet in our report

  2. Draft, not lawNewAdded 9 Nov 2026

    hearing draft law on preventive measures against money laundering and financing of terrorism the money laundering law

    The new anti-money-laundering law, which implements the 6th AML Directive and adds national rules to the EU AML regulation, will likely set AML duties for licensed gambling operators, so compliance teams should follow the hearing.

    Source: 2Not yet in our report

  3. Note

    Bill L 37 (Spilpakke 1) was tabled in the Folketing on 7 October 2026 and had its first reading on 22 October 2026, after which it was referred to the Tax Committee (Skatteudvalget). It re-tables, with some adjustments, bill L 127, which was notified to the EU as TRIS 2026/0009/DK and lapsed on 24 March 2026. According to the Folketing's summary of L 37, it would ban gambling advertising on TV and streaming around live sport, from 10 minutes before a sports event begins to 10 minutes after it ends, and at selected physical places; bar authority figures and persons under 25 from gambling marketing and require that it does not appeal especially to children and young people; make anyone who markets gambling punishable, including partners and influencers; strengthen Spillemyndigheden's supervision and sanctions against advertising for unlicensed games, including a power to block it; replace manager approval for land-based venues with dealer permits; and, as part of the financing, cut the supplement to the refund rate on companies' overpaid tax from 0.75 to 0.2 percentage points. It would enter into force on 1 January 2027, with some provisions taking effect from 1 July 2027 and 1 October 2027. As of 26 October 2026 it is not law.

Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.

Getting licensed: apply to Spillemyndigheden

  • Licence term: Up to 5 yrs. Up to one year for the income-limited variants ↗
  • Decision time: None stated. No figure for a first application; about three months from a complete file for a renewal ↗
The licence, its cost and the steps are in the licence guide
6 licence types: Online Casino Licence; Online Sports Betting Licence; B2B Gaming Software Supplier Licence; and others. Year-1 budget From DKK 416,500. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide

Gambling tax: 28% of GGR

  • Operator tax: 28%. Of gross gaming revenue (stakes less winnings), betting and online casino, paid monthly by the 15th ↗
Detail

Flat 28% GGR tax on online casino and betting, declared and paid monthly by the 15th of the following month (Lov om afgifter af spil § 21); ~80% of the online-casino vertical is online slots, so the 28% effectively prices the dominant product line. Land-based casinos face a tiered tax: 45% of GGR plus a further 30% on the amount above DKK 5,020,100 (the 2026 threshold, re-indexed annually).

B2B suppliers (game studios, live-dealer feeds, sports-data providers) must each hold their own Danish B2B licence: integrating an unlicensed "boutique" studio is a direct violation by the B2C operator. Every customer session is authenticated through Denmark's national MitID digital ID; conversion-rate optimisation on the MitID handshake is a common operator pain point.

Denmark's gambling tax next to neighbours and nearby markets

Each bar is the headline operator tax as that country's own page states it, for Denmark, its neighbour and the nearest other markets (marked “nearby”) that tax gross gaming revenue or sports-betting stakes. Hover or tap a bar to see what it is made of; a tax on stakes is drawn at its weight against revenue.

Operator tax, headline rate
  1. LithuaniaTax on stakes · nearby22% of stakes
  2. PolandTax on stakes · nearby12% of stakes
  3. Austrianearby45%
  4. United Kingdomnearby40%
  5. Netherlandsnearby37.8%
  6. Denmark28%
  7. GermanyTax on stakes5.3% of stakes

Outlined bars: a tax on stakes, drawn at its weight against revenue (official payout where published); the figure shown is the official rate.

Compare every country across tax bases

Which foreign licences Denmark accepts

Denmark recognises none of these 10 foreign licences.

BlockedMalta (MGA)

MGA-only operators may not legally target Denmark residents: local Spillemyndigheden licence required. Bill 55 (2023) protects operators in Malta from foreign-judgment enforcement, but does not authorise targeting other EU markets.

United Kingdom (UKGC)

Post-Brexit, UKGC-licensed operators must hold a separate EU-state licence to advertise within the EU.

Gibraltar (GRA)

Used to passport into the EU pre-2020; now requires local EU-member licence.

Isle of Man (GSC)

Crown dependency licence: not recognised inside the EU; many IoM operators hold parallel local EU licences.

Alderney (AGCC)

Crown-dependency licence; not recognised for direct local operation.

Curaçao

Operators on a Curaçao licence are routinely blocked by local enforcement and payment processors.

Kahnawake (KGC)

Canadian First Nations licence: has no EU recognition. Few operators still rely on it primarily.

Anjouan (AGB)

New offshore licence (Union of the Comoros, since 2023); not recognised in regulated EU markets.

Costa Rica (data-processing)

Costa Rica has no specific gambling licence: only a data-processing certificate. Treated as unlicensed in regulated EU markets.

Antigua & Barbuda (FSRC)

One of the earliest offshore licences (1994). Not recognised inside the EU.

Bonus rules: welcome bonuses allowed, capped at DKK 1,000

Inducement ads: Allowed

Bonuses are legal and closely specified by the two online orders, BEK 682/2025 for casino and BEK 684/2025 for betting: a promotion is worth at most DKK 1,000, any deposit or stake it requires must equal its value, wagering is capped at ten times the deposit plus the bonus, and it must be offered to at least 100 players on equal terms. Advertising a bonus is allowed on every channel under Gambling Act § 36. The marketing restrictions in the October 2025 political agreement are not law: bill L 127 lapsed on 24 March 2026.

What the player can claim
Welcome bonus
Allowed, capped at DKK 1,000
VIP schemes
Allowed
Wagering cap
max 10×
  • No wagering requirement may be set on winnings from a promotion, and the player has at least 60 days to meet the terms (BEK 682/2025 §§ 29–30; BEK 684/2025 § 22).
  • A worked example in the game’s currency must accompany every offer.
  • Inactivity may not be used to select who receives a promotion.
  • Free spins are allowed within the same promotion rules.

Neither order names VIP, loyalty or cashback schemes. A VIP player gets the same protections as everyone else: the mandatory deposit limit, responsible-gambling information and monitoring of play (BEK 682/2025 §§ 20–22).

What the operator can advertise
Channels off-limits
  • Any marketing to a player registered in ROFUS, the national self-exclusion register (BEK 682/2025 § 27).
  • Marketing that targets under-18s in its design or its media (Gambling Act § 36).
Messages ads may not give
  • Presenting the chances of winning incorrectly or out of balance (§ 36(1)).
  • Suggesting that gambling solves financial problems or brings social acceptance (§ 36).
  • Falsely suggesting that gambling contributed to a well-known person’s success (§ 36).
Placement rule
No fixed wording. Every marketing communication must state the age limit, the StopSpillet helpline and the option to self-exclude in ROFUS, and a bonus’s terms must be stated clearly and immediately connected to the offer (BEK 682/2025 §§ 28–29).
Penalties

Breaches of the orders, the promotion and marketing rules included, are fined under Gambling Act § 60, the fine weighing turnover and the gain sought. Supplying or facilitating unlicensed gambling is punished by a fine or up to six months’ imprisonment, one year in aggravated or repeat cases (§ 59).

Gross or repeated breaches are a ground to revoke the licence (§ 44).

Both published cases are facilitation of unlicensed gambling under § 59, not a licensee’s bonus marketing. Neither the words "free" nor "risk-free" are banned by name; § 36(1) and the promotion terms rule govern how an offer is described.

Recent advertising-violation cases
DateOperatorViolationPenaltySource
14 May 2025Twitch streamer (not named)Advertised unlicensed gambling operators on stream.DKK 10,000 fineSpillemyndigheden: streamer fined DKK 10,000 for facilitating gambling (14 May 2025)
28 Nov 2023Domain owner (not named)Pointed players registered in ROFUS to unlicensed gambling sites.DKK 100,000 fine (DKK 50,000 per site)Spillemyndigheden: DKK 100,000 fine for unlawful facilitation of gambling (28 November 2023)

Sources34567

Advertising: most channels open

Gambling advertising is allowed for licensed games on every channel, within § 36 of the Gambling Act: chances of winning presented correctly and in balance, nothing aimed at under-18s, no suggestion that gambling solves financial problems or brings social acceptance. Every communication must state the age limit, the StopSpillet helpline and the ROFUS self-exclusion option, and none may reach a player registered in ROFUS. There is no watershed and no channel ban in law. The October 2025 political agreement would ban ads around live sport, near schools and on public transport, but its bill, L 127, lapsed on 24 March 2026 and has not been reintroduced; none of it is law.

ChannelStatusVertical & Platform Split (2026)
Google Search AdsRestricted

Google accepts gambling ads for Denmark only from advertisers it has certified, and requires a Danish Gambling Authority licence for casino, betting, slots, bingo and horseracing; lotteries and scratch games only from the state operator. The ad is marketing under § 36 and carries the age limit, helpline and ROFUS like any other.8910

App Store PublishingAllowed

Real-money gambling apps are publishable for Spillemyndigheden licensees. Google Play lists Denmark for online casino, sports betting and lotteries; Apple requires the licence for the territory and geo-restriction to it (guideline 5.3.4).111213

Google/Apple App Store AdsLicensed operators only

Apple Ads runs real-money gambling ads in search results only, to adults, after Apple has reviewed the advertiser's licence; Google's app campaigns follow its gambling certification. The creative falls under § 36 and BEK 682/2025 §§ 27–28 like any other marketing.81014

Meta (FB/IG)Restricted

Meta runs online gambling ads only from advertisers it has authorised on evidence of their licence, targeted at 18+; Denmark is not on its list of unsupported markets. Danish law has no social-media or influencer rule of its own: § 36 applies, including no false suggestion that gambling contributed to a well-known person's success, and the licensee answers for affiliates' marketing of its games.91516

TV & RadioAllowed

Allowed within § 36, with no watershed or time restriction in law; the industry's Gambling Advertising Board applies a voluntary code. The ban on ads around live sports broadcasts in the October 2025 agreement was notified to the EU (TRIS 2026/0009/DK), but bill L 127 lapsed on 24 March 2026 and it is not law.791718

SponsorshipsAllowed

Allowed, including logos on kit and in stadiums, within § 36. The notified draft did not ban sponsorship as such; its proposed bar on under-25s and authority figures in gambling marketing lapsed with bill L 127.7918

Digital OOHAllowed

Allowed within § 36; no distance or transport rule is in force. The lapsed bill would have banned gambling ads within 200 metres of schools and youth education and on and around public transport.67918

Channel rules for Denmark reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.

Payments: rails to integrate in Denmark

How Denmark players pay, split into domestic rails and international schemes and ranked by share of the country's online payment volume. The ranking comes from national payment data rather than gambling deposit data, because no regulator publishes deposit mix by method. Where that inference breaks for gambling, the method says so.

Medium confidenceVerified August 2026
Domestic rails: skip these and you read as offshore
  1. #1MobilePay

    Gambling differs: Mind the mechanism. Danmarks Nationalbank reports that MobilePay in shops and between people is an instant bank transfer, but MobilePay in e-commerce is primarily a card payment. A gambling deposit is e-commerce, so it settles as a card.

  2. #3Dankort

    Gambling differs: Declining base. Visa and Mastercard are now used more than Dankort, which had led since 1983, because Apple Pay and Google Pay ride international cards.

International schemes
  1. #2Visa/Mastercard debit card
  2. #4Open banking pay-by-bank (Trustly)
All accepted methods (6)
Apple PayDankortGoogle PayMobilePayOpen banking pay-by-bank (Trustly)Visa/Mastercard debit card
Payment-method regulations

Apple Pay: Named by Danmarks Nationalbank as the driver of the Danish shift: wallet solutions were about one third of all physical-commerce payments by individuals in 2024, and wallet payments via Apple Pay or Google Pay are currently made with an INTERNATIONAL card, which is why Visa and Mastercard overtook Dankort. Asymmetric: deposits only. Google Pay: Named by Danmarks Nationalbank as the driver of the Danish shift: wallet solutions were about one third of all physical-commerce payments by individuals in 2024, and wallet payments via Apple Pay or Google Pay are currently made with an INTERNATIONAL card, which is why Visa and Mastercard overtook Dankort. Asymmetric: deposits only.

Sources1920

How Denmark enforces against unlicensed operators

Spillemyndigheden supervises licensees directly, orders and reprimands, fines under Gambling Act § 60, revocation under § 44, and fights the unlicensed market through the courts: DNS blocking orders against Danish internet providers, 334 sites in 2025, and a ban on payment intermediation for illegal gambling (§ 65).

  • The district court ordered 334 illegal gambling websites blocked in 2025, 178 of them in a single June 2025 ruling; Danish visits to those 178 fell by about 34% in the following six months.
  • Spillemyndigheden reports illegal gambling apps, ads and content directly to Apple, Google, Meta and Twitch for removal.
  • Published fines: an operator DKK 700,000 in court (January 2024); Tipwin Limited DKK 100,000 under the AML Act (2023); individuals fined for facilitating unlicensed gambling. A domain owner DKK 100,000 (2023), a streamer DKK 10,000 (2025).
  • Spillemyndigheden left the channelisation rate out of its 2025 market report while it checks the figures, and expects to publish it separately later in 2026.

Sources21222324252627

Enforcement cases in Denmark: 3 recent

Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Denmark. Each entry includes the technical failure and a one-line read-across for other operators in the market.

  • April 2026

    25syv A/S

    AMLThree orders and reprimands

    On 20 April 2026 Spillemyndigheden ordered 25syv to remedy breaches of the AML Act’s requirements on risk assessment (§ 7(1)), controls (§ 8(1)) and screening customers for politically exposed persons.

    Read-across: AML breaches by a licensee are met with orders and reprimands that Spillemyndigheden publishes under the operator’s name.

    Source
  • March 2026

    bwin.dk (ElectraWorks Limited, Entain)

    AdvertisingFine DKK 500,000 (court judgment)

    Marketed a campaign as "Risikofrit spil op til 1000 kr." (risk-free play up to DKK 1,000) although placing the bets carried a financial risk; the court agreed with the Consumer Ombudsman that consumers were misled.

    Read-across: A promotion called risk-free when the player can lose money is misleading marketing, and the Consumer Ombudsman, not only Spillemyndigheden, takes gambling advertising to court.

    Source
  • June 2025

    Unlicensed operators (178 websites)

    Grey-MarketCourt-ordered blocking

    On 26 June 2025 the Frederiksberg court granted Spillemyndigheden an order to block 178 websites offering illegal gambling to Danes, the most since 2012; 334 sites were ordered blocked in 2025 in all.

    Read-across: Court blocking is the main tool against the unlicensed market, and it works on traffic: Danish visits to the 178 sites fell about 34% in the six months after.

    Source

Market size: 11.5B DKK (2025)

Gross gaming revenue in Denmark is approximately 11.5 billion DKK [source] annually. The most popular form of gambling is Online casino. Online gambling represents 68% of total GGR. A culturally distinctive product in this market is Danske Spil lottery (state monopoly) + the cultural-hook novelty market on the Monarch's New Year's Eve speech (specific words and phrases used). Online slots dominate the casino vertical at ~80%..

Market breakdown by vertical
  • Land-based1.54B DKK13.4%
  • Sports betting2.13B DKK18.5%
  • Casino4.31B DKK37.5%
  • Lottery3.49B DKK30.3%
  • Bingo0.03B DKK0.3%

Spillemyndigheden, The Gambling Market in Numbers 2025, DKK bn: online casino 4,309m; betting 2,130m (all channels); monopoly lotteries 3,493m; land-based bingo 30m; land-based = remainder 1.54bn (land-based casinos 378m plus gaming machines).

GGR figure28

Licensed operators: 90

As of 29 Oct 2026, approximately 90 operators hold an active licence in Denmark. Size your entry against this base before committing capital. Check them yourself on the official Spillemyndigheden register, which lists each licensee and its authorised domains.

Notable licensed operators

  • Danske Spil

  • Bet365

  • Unibet

  • LeoVegas

  • Royal Casino

Traps operators hit in Denmark

Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.

  • Unlicensed game suppliers

    Since 1 January 2025, suppliers of online casino games to Danish licensees, and betting suppliers that settle bets, need Spillemyndigheden’s supplier licence (Gambling Act § 24 a); pure odds-feed suppliers are outside it. Check every game provider against the published list of supplier-licence holders before launch.

    Sources293031

  • Planning for advertising rules that are not law

    The live-sport broadcast ban, the school and public-transport bans and the bar on under-25s in marketing were in bill L 127, which lapsed on 24 March 2026 and has not been reintroduced. Build to the rules in force, Gambling Act § 36 and BEK 682/2025 §§ 27–30, and watch for a successor bill rather than a 2027 date.

    Sources7627

  • The promotion arithmetic

    A promotion is worth at most DKK 1,000; any deposit or stake it requires must equal its value; wagering may not exceed ten times the deposit plus the bonus; no wagering on winnings from it; at least 60 days to meet the terms; a worked example in the game’s currency; at least 100 players on equal terms, and inactivity may not select who gets it.

    Sources3233

  • eID and the temporary account

    Identity is verified with MitID or an approved eID at account creation, on the first login from a new device and on any data change; deposits, withdrawals and payment-instrument changes need eID or strong customer authentication. Until verification, a temporary account may take at most DKK 10,000, pays nothing out and closes after 30 days.

    Sources32

  • Responsible-gambling and AML duties

    ROFUS checks at registration and every login, a mandatory deposit limit, monitoring of play under written procedures with risk data kept five years, staff training (BEK 682/2025 §§ 21–23), and AML duties supervised by Spillemyndigheden: Tipwin Limited was fined DKK 100,000 under the AML Act in 2023.

    Sources323424

Timeline: rules in force

  1. 27 Oct 2026

    Fine for 888 Denmark Limited for violation of the Gambling Act

    888 Denmark Limited has accepted a fine of 400.000 kr. for failing to comply with the order issued by the Danish Gambling Authority.

    Source: 35

  2. 26 Oct 2026

    The Danish Gambling Authority is launching a campaign called "Casino in the Children's Room" to raise parental awareness about gambling elements in children's video games.

    Den 26. oktober lancerer Spillemyndigheden kampagnen “Kasino på børneværelset”, som skal gøre forældre opmærksomme på de gambling-elementer, børn og unge kan møde i computerspil.

    Source: 36

  3. 26 Oct 2026

    Fine imposed on MG Automater ApS for violation of the Gambling ActLand-based

    MG Automater ApS has accepted a fine of 3.000 kr. for not having an approved manager at the Jægerstuen gaming venue (gaming hall).

    Source: 37

  4. 25 Aug 2026

    Hedemarks Automater ApS: fined for violating the Gambling ActLand-based

    Hedemarks Automater ApS accepted a fine of 3.326,00 kr. for offering games without a licence.

    Source: 38

  5. 14 Aug 2026

    Fine imposed on Billardklubben Brønderslev 1983 for violation of gambling legislationLand-based

    On 31. marts 2026, Billardklubben Brønderslev 1983 accepted a fine of 6.000 kr. for violating the rules of gambling legislation for inspection of prize-paying gaming machines.

    Source: 39

  6. 31 Jul 2026

    Fine for Frøstrup Borgerkro Aps for violation of the Gambling ActLand-based

    Frøstrup Borgerkro Aps accepted a fine of 3.000 kr. for offering games on prize-winning gaming machines without a licence.

    Source: 40

  7. 10 Jun 2026

    Police report against 25syv A/S for violating the Anti-Money Laundering Act

    On 20. april 2026, Spillemyndigheden reprimanded 25syv A/S for violating section 11(1)(5) of the Anti-Money Laundering Act.

    Source: 41

  8. 21 Apr 2026

    Danske Lotteri Spil A/S: fined for violating the Gambling ActLand-based

    Danske Lotteri Spil A/S accepted a fine for offering and selling lottery in a shop without an approved manager.

    Source: 42

  9. 24 Mar 2026

    Spilpakke 1 bill L 127 lapses

    The bill enacting the October 2025 agreement, a ban on ads around live sports broadcasts, bans near schools and on public transport, no under-25s or authority figures in marketing, a statutory duty of care, lapsed when the parliamentary session ended. None of it is law.

    Source: 7

  10. 17 Feb 2026

    Stevns Automatservice ApS: Fine for offering games on prize-winning gaming machines without a licenceLand-based

    Stevns Automatservice ApS accepted a fine for offering games on prize-winning gaming machines without a licence.

    Source: 43

  11. 7 Jan 2026

    Olfert 2000 ApS: fined for violating gambling legislationLand-based

    On 8. december 2025, Olfert 2000 ApS accepted a fine of 5.000 kr. for violating gambling legislation’s rules on sealing prize-winning gaming machines.

    Source: 44

  12. 1 Jan 2026

    Income-limited online casino licence

    Lov 1780/2025 adds an income-limited online casino licence (Gambling Act § 18(4)).

    Source: 45

  13. 19 Dec 2025

    L 63: adopted on 29 Dec 2025 (1780 of 2025-12-29)

    Source: 46Not yet in our report

  14. 12 Nov 2025

    Fine for DM Automater ApS for violation of gambling legislationLand-based

    On 31. oktober 2025, DM Automater ApS accepted a fine of 5.000 kr. for violating the gambling legislation rules on sealing prize-winning gaming machines.

    Source: 47

  15. 1 Jan 2025

    Supplier licence takes effect

    Lov 467/2024 introduces the supplier licence of Gambling Act § 24 a: suppliers of online casino games to licensees, and betting suppliers that settle bets, must hold it. Pure odds-feed suppliers are outside it.

    Source: 29

  16. 14 Nov 2024

    L 27: adopted on 19 Nov 2024 (1177 of 2024-11-19)

    Source: 48Not yet in our report

  17. 31 May 2024

    AML guidance version 1.4

    Spillemyndigheden, which supervises operators under the AML Act, issues version 1.4 of its guidance on preventing money laundering and terrorist financing.

    Source: 49Checked 5 Oct 2026

  18. 1 Jan 2012

    Online betting and casino open to licensing

    The partial liberalisation ends the betting monopoly: private operators can hold online betting and online casino licences from Spillemyndigheden; lotteries stay with Danske Spil.

    Source: 21

Operator myths vs reality in Denmark

Common assumptions about gambling licensing that turn out to be wrong in practice.

  • Myth
    An MGA or Curaçao licence is sufficient to accept Danish players.
    Reality

    No. Offering gambling in Denmark needs a Spillemyndigheden licence; offering or facilitating it without one is punishable by a fine or up to six months’ imprisonment, a year when aggravated (Gambling Act § 59). Spillemyndigheden obtained court orders to block 334 unlicensed sites in 2025.

    Sources2721

  • Myth
    We can use our standard global marketing campaign in Denmark.
    Reality

    No, though not because of the 2027 bans often cited: those were in bill L 127, which lapsed on 24 March 2026. The rules in force are enough to break a global campaign: every communication states the age limit, the StopSpillet helpline and ROFUS; a promotion is capped at DKK 1,000 with wagering at most ten times deposit plus bonus; nothing may reach a ROFUS-registered player (Gambling Act § 36; BEK 682/2025 §§ 27–30).

    Sources27327

  • Myth
    Lottery products can be included in our online casino licence.
    Reality

    No. Lottery and class lottery are exclusive rights of Danske Spil A/S and the three class-lottery bodies (Gambling Act §§ 6 and 8); an online casino or betting licence does not reach them.

    Sources27

Markets that work like Denmark

Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.

  1. BulgariaChecked
    PortugalIn review

    Online casino, betting and poker licensed; lottery state-run; licensed market; GGR tax 20–30%; foreign licences mostly blocked.

  2. BahamasAI overview

    Online casino, betting and poker licensed; licensed market; GGR tax 20–30%; most ad channels allowed.

  3. SwedenChecked
    LithuaniaChecked

    Online casino, betting and poker licensed; licensed market; GGR tax 20–30%; foreign licences mostly blocked.

Methodology & sources

The research behind our Denmark coverage

Counted across every Denmark page, not this page alone.

compiled 19 Oct 2026

9
official websites
regulators, legislatures, courts
138
pages cited
specific documents, not homepages
237
sourced data points
each traced to the instrument

Across every Denmark page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.

The same research as a 39-page Denmark report: every one of the 201 checklist questions, each answer cited to the instrument behind it.

Request the Denmark report

Our Deep AI Scan took Denmark through all 201 questions of our regulatory checklist, from 78 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is now with our compliance team for review. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.

How we research

Documents cited on this page

  1. 1Forslag til lov om ændring af lov om spil, selskabsskatteloven og lov om afgifter af spil. (Skærpede regler for markedsføring og udbud af spil, styrket tilsyn med det uregulerede marked og fastlæggelse af kriterier for beregning af bøder, indførelse af forhandlergodkendelse og nyfortolkning af spill…
  2. 2hoering udkast til lov om forebyggende foranstaltninger mod hvidvask og finansiering af terrorisme hvidvaskloven
  3. 3Lov om spil, LBK 1182/2025 (Gambling Act): §§ 36, 44, 59–62 (Retsinformation)
  4. 4BEK 682/2025 (online casino order), §§ 20–22, 27–30: promotions and marketing (Retsinformation)
  5. 5BEK 684/2025 (online betting order), § 22: promotions (Retsinformation)
  6. 6Spillemyndigheden: Spilpakke 1, political agreement of 24 October 2025
  7. 7Folketinget open data: bill L 127 (2025-26), status 13 = Bortfaldet (lapsed), 25 March 2026
  8. 8Google Ads - Gambling and games policy (country table)
  9. 9Lov om spil, LBK 1182/2025 (Gambling Act) § 36: marketing (Retsinformation)
  10. 10BEK 682/2025 (online casino order) §§ 27–28: age, helpline and ROFUS in every communication (Retsinformation)
  11. 11Apple - App Review Guideline 5.3.4
  12. 12Google Play - Country allowances for gambling apps
  13. 13Spillemyndigheden: Licensed gambling operators
  14. 14Apple Ads - Policies (4.4 Real Money Gambling)
  15. 15Meta - Advertising Policy on Gambling
  16. 16Spillemyndigheden: Vejledning om væddemål og onlinekasino, version 10 (September 2025)
  17. 17Spilreklamenævnet: the industry's Gambling Advertising Board (voluntary code)
  18. 18EU TRIS 2026/0009/DK: the notified draft amending the Gambling Act (13 January 2026)
  19. 19Danmarks Nationalbank: the digital retail payment market is changing (Analysis No. 2, Feb 2025)
  20. 20Danmarks Nationalbank: Payments in the Nordics (Dec 2025)
  21. 21Spillemyndigheden: Report on Illegal Gambling 2025 (published 9 July 2026)
  22. 22Spillemyndigheden: The Gambling Market in Numbers 2025 (published 29 June 2026)
  23. 23Spillemyndigheden: operator fined DKK 700,000 by the court (16 January 2024)
  24. 24Spillemyndigheden: Tipwin Limited fined DKK 100,000 under the AML Act (1 September 2023)
  25. 25Spillemyndigheden: DKK 100,000 fine for unlawful facilitation of gambling (28 November 2023)
  26. 26Spillemyndigheden: streamer fined DKK 10,000 for facilitating gambling (14 May 2025)
  27. 27Lov om spil, LBK 1182/2025 (Gambling Act, consolidated): Retsinformation
  28. 28Spillemyndigheden: The Gambling Market in Numbers 2025 (total GGR DKK 11.5bn; online casino DKK 4,309m the largest segment)
  29. 29Lov nr 467 af 8/5/2024: introduces the supplier licence (§ 24 a)
  30. 30Spillemyndigheden: Game supplier (the supplier licence)
  31. 31Spillemyndigheden: Oversigt over spilleverandører (supplier-licence holders)
  32. 32BEK 682/2025 (online casino order): Retsinformation
  33. 33BEK 684/2025 (online betting order): Retsinformation
  34. 34Spillemyndigheden: AML guidance, version 1.4 (31 May 2024)
  35. 35Source
  36. 36Source
  37. 37Source
  38. 38Source
  39. 39Source
  40. 40Source
  41. 41Source
  42. 42Source
  43. 43Source
  44. 44Source
  45. 45Lov nr 1780 af 29/12/2025: income-limited online casino licence, in force 1 January 2026
  46. 46L 63 Forslag til lov om ændring af lov om spil. (Indførelse af ny indtægtsbegrænset tilladelse til onlinekasino).: Lovforslag som vedtaget
  47. 47Source
  48. 48L 27 Forslag til lov om ændring af lov om spil og lov om afgifter af spil. (Nye regler for almennyttige lotterier og liberalisering af landbaseret bingo).: Lovforslag som vedtaget
  49. 49Spillemyndigheden document

The 10 documents this page relies on most

  1. Lov om spil, LBK nr 1182 af 22/09/2025 (Gambling Act, consolidated)Law
  2. Bekendtgørelse om onlinekasino, BEK nr 682 af 11/06/2025 (Online Casino Order)Regulator
  3. Lov om afgifter af spil, LBK nr 1209 af 13/08/2020 (Gambling Duties Act)Law
  4. Spillemyndigheden — Vejledning om væddemål og onlinekasino, version 10 (September 2025)Regulator
  5. EU TRIS 2026/0009/DK — draft Act amending the Gambling Act and the Corporation Tax ActLaw
  6. Spillemyndigheden — Spiludbydere med tilladelse (licence-holder list)Regulator
  7. SCP.07.03 EN v1.1 — Requirements for games, online casinoRegulator
  8. Spillemyndigheden — Gebyr for væddemål og onlinekasino (2025 and 2026 figures)Regulator
  9. Bekendtgørelse om online væddemål, BEK nr 684 af 11/06/2025 (Online Betting Order)Regulator
  10. SCP.02.00 EN v1.0 — Requirements for base platformRegulator

Also cited on this page

78 documents in all. Request the full research report for every source, answer by answer.

Looking for the player guide?
For consumer-facing information about gambling in Denmark (tax on winnings, where to play legally, self-exclusion options), see the Denmark player guide.
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Disclaimer. This page reflects the law as we understood it on 29 Oct 2026. Rules change: always check the current position with Spillemyndigheden. We are not a legal adviser.