Greece
Greece's framework is Law 4002/2011, substantially reformed by Law 4635/2019, which replaced the earlier interim arrangements with a permanent online-licensing system (first permanent licences awarded 2020-2021). The Hellenic Gaming Commission (HGC, formerly EEEP) issues two B2C online licence types — Type 1 for online betting and Type 2 for other online games of chance (casino, poker, bingo and RNG games) — plus B2B suitability licences for game suppliers/manufacturers and affiliates. Any operator serving Greek-resident players must hold an HGC licence. The State takes 35% of gross gaming revenue (30% on horse-race betting), and player winnings are separately taxed. Land-based casinos and OPAP's numerical-lottery/betting concessions sit under distinct regimes. Minimum age for casino, poker, bingo and betting is 21.
Gross gaming revenue (GGR) - stakes received minus winnings paid
35% of GGR
35% of GGR for online betting and online games; 30% for horse-race betting. Player winnings are separately taxed via a progressive withholding. Gaming tax is distinct from the one-off licence consideration and application fee.
Law 4635/2019 overhauled online gambling: permanent 7-year Type 1 (betting, EUR 3m) and Type 2 (other games, EUR 2m) licences and a 35% GGR tax
First cohort of permanent online licences awarded; HGC continues tightening advertising, player-protection and self-exclusion rules
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Hellenic Gaming Commission) before relying on it.