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The Netherlands: Poker and Lottery tax: announcement of test tax procedures by poker players

It has been reported that a group of more than 60 professional poker players residing in the Netherlands, are starting a test procedure against their upcoming Netherlands lottery tax assessments. Prices gained by poker players are subject to the 29% gaming tax on the amount of gains made (under the Netherlands Tax On Games of Chance (or Lottery tax). From 1 November 2008 this Netherlands tax has been amended in the sense that contributions and winnings that have been made during one month may be balanced and only the net result is subject to the tax. The procedure will reported deal with the issue of whether results over various months may also be set-off against each other, and whether costs of taking part in tournaments may be deducted from the taxable poker results. Another issue is whether the players or the organisers of the poker tournaments are liable for the Lottery Tax. The procedure will probably start off once the players receive the tax assessments regarding previous periods.
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Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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