Belgium
⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.
Gambling is governed by the Gambling Act of 7 May 1999 and supervised by the Gaming Commission. Belgium uses a 'brick-and-mortar attachment' model: online licences are supplementary '+' permits (A+ online casino, B+ online games, F1+ online betting) that can only be held by operators who also hold the corresponding land-based licence (A casino, B arcade, F1 betting), whose numbers are capped. Suppliers and software/platform providers need an E licence and staff a D personal licence. Gambling taxes are levied by the Regions (Flanders, Wallonia, Brussels-Capital) rather than federally, and a federal contribution funds the Commission. Recent reforms raised the minimum age to 21 for betting and casino products, imposed a near-total advertising ban and default deposit limits, and rely on the EPIS exclusion register.
Gross gaming revenue (GGR), levied regionally
Regional taxes on GGR (broadly low-to-mid teens %)
Gambling taxes are set by the Regions, not federally, and vary by region and product (e.g. roughly ~11% of GGR on online games and ~15% on betting gross margin); a federal contribution funds the Gaming Commission. Exact regional rates are medium-confidence and should be verified per region.
Minimum gambling age for betting and casino products raised to 21, effective 1 September 2024.
Phased advertising restrictions continue; sports-shirt/stadium sponsorship being phased out through 2025-2028.
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Belgian Gaming Commission (Kansspelcommissie / Commission des jeux de hasard)) before relying on it.