ERA Forum

, Volume 10, Issue 4, pp 525–531 | Cite as

Taxation of internet gaming and gambling in the European Union

  • René N. G. van der Paardt
Open Access


One of the major issues in cross-border internet gambling is taxation of gambling services. The question arises of how to levy VAT and/or betting and gambling taxes on such gambling services in the country of destination. The article addresses this question and examines how VAT will be levied in an EU without borders for services. In addition a brief outline also looks at the way the Dutch betting and gambling tax deals with this phenomenon.


Gambling tax One-stop shop system Online gaming EU VAT 

Copyright information

© The Author(s) 2010

Authors and Affiliations

  1. 1.Erasmus University Rotterdam, Loyens & Loeff N.V. Tax lawyersRotterdamNetherlands

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