Brazil scores a winning goal with sports betting igaming regulations IMGL

Brazil scores a winning goal with sports betting & igaming regulations

The Borsonalo administration (2019-2022) has been appointed on January 1, 2023 after the law No. 13, 756/2018, which legalized the fixed odds of stereotyped odds in Brazil as a form of lottery, has failed. The Lula administration succeeded in passing the lon g-awaited regulations over 12 months (although there were some twists and turns). The rules were enacted on December 30, 2023 as the Act 14, 790/2023. In 2022, the federal government issued these regulations within 2023 to create a market for 120 billion Brazil bets [3], secured additional income for social businesses, and finance in 2024. I was eager to work for zero deficit.

In this article, in the legal framework of Brazil's gaming and betting, which has banned accidental games for over 80 years, the main elements of the law 14, 790/223 are the main elements of 2023, which became a historic milestone. Confirm and indicate what is expected in 2024.

Introduction – 2023 in a nutshell

In January 2023, the Minister of Finance, led by Minister Fernando Hadad, invited Sao Paul o-based sports lawyer Jose Francisco Mansour to a special advisor to the secretar y-general, and conducted the command of the rules of the 2018 Act No. 13, 756. I let you do it. Mansour had a tremendous job in front of all the public and private stakeholders to issue rules as soon as possible. His profile has proved to be suitable for this job. He is a skilled lawyer and a lawyer who has done his job, has worked with the government, and has co-authored the text of the Act 14, 193/221 (Soccer Corporation La w-s. a. F.). He had the necessary qualifications.

After several months of interaction with the industry and parliament (including those related to the recruitment format of the rules), the federal government decided to submit the following two bills in July:

Provisional measures No. 1, 182/2023 came into effect on the date (July 25) published in the official gazette and provided a strong framework to regulate fixed odds sports betting.
The Law No. 3, 626/2023 bill also proposed the revision of the Law No. 13, 756/2018 and the revision of the Law on Commercial Promotion/Sweepstakes (from 1971) for fixed odds sports betting.

Since Congress felt it needed to play a central role in creating the legal framework, it decided to let Provisional Measure No. 1, 182/2023 finally lapse (on November 21) and focus on the draft law No. 3, 626/2023, which was amended to include many of the provisions of the Provisional Measures.

Approved by the Chamber of Deputies in September, Law No. 3, 626/2023 proactively incorporated igaming into the legal framework (which had previously focused only on fixed odds sports betting). This approval came at a time when a congressional investigation (CPI) into match fixing in Brazilian football was ongoing, hindering the bill's passage.

Then, in October, while Law No. 3, 626/2023 was being considered by the Senate, the Ministry of Finance issued Normative Ministerial Decree No. 1, 330/2023, which established the general conditions for the operation of fixed odds sports betting in Brazil. The bill also called on operators who would apply for federal licenses in the future to submit an expression of interest, along with certain basic information and documents, and promised that operators who submitted such applications would be given priority when the review of federal licenses begins. 134 expressions of interest were received. In December 2023, the Ministry of Finance contacted interested operators and confirmed that it would hold a "coordination" video conference on January 10, 2024 to start the testing phase of the system developed by the Ministry of Finance.

On December 12, the Senate, over the fierce opposition of the so-called Evangelical Bench, which has traditionally opposed the legalization of gambling in Brazil, approved Bill No. 3, 626/2023, which excludes igaming and prohibits online gambling on brick-and-mortar video terminals. The Senate also included a requirement for future operators (who must be incorporated in Brazil and have their registered office in Brazil) to have at least 20% of their share capital held by Brazilians. As the Senate had made changes to the text approved by the Chamber of Deputies, the bill will now return to the Chamber of Deputies for further consideration before being sent to President Lula.

On December 21, the law No. 3, 626/2023 was approved at the House of Representatives, and Eagaming was r e-adopted. After the Christmas vacation, the approved integrated proposal was sent to President Lula, and President Lula approved the bill by exercising some veto that the Ministry of Finance demanded. The law was published in the Law No. 14, 790/2023, and was published in the extraordinary official gazette on December 30. This new federal law is expected to be further regulated by a series of administrative ordinances issued by the Ministry of Finance (known as Portarias in Portuguese).

However, the legal framework of a chance game is completed in February 2022, and after being approved in the House of Representatives and passed in the Senate, the Code No. 442/1991 bill, which was renamed the law No. 2, 234/222, was federal. Don't forget that after being enacted as a law. It was scheduled to be voted in the Senate on December 20, 2023, but the session was canceled, and the vote was shifted to 2024. The enactment of the 2023 Act No. 14, 790 will definitely be a catalyst for proceeding this process after the Congress closed on February 1, 2024.

Law No. 14,790/23: Main aspects

This law stipulates the general conditions for using fixed odds lotteries within the territory of Brazil, and can be a personal better over the age of 18 (a certain limit is applied to Better. ):

It is an actual event on the theme of sports that only minors can participate, and the results are unknown when the bet is performed, and the headquarters of domestic sports organizations, its related organizations, or overseas, or overseas. It is implemented according to the rules set by sports management organizations.
Virtual online gaming events, online gaming here, use numbers, symbols, figures, or object random generators defined in the rules system, and the results are unknown when the bet is performed, and the future accidental incident It is defined as an electronic channel that can make virtual beds in games determined by the results of the event. On December 21, the law No. 3, 626/2023 was approved at the House of Representatives, and Eagaming was r e-adopted. After the Christmas vacation, the approved integrated proposal was sent to President Lula, and President Lula approved the bill by exercising some veto that the Ministry of Finance demanded. The law was published in the Law No. 14, 790/2023, and was published in the extraordinary official gazette on December 30. This new federal law is expected to be further regulated by a series of administrative ordinances issued by the Ministry of Finance (known as Portarias in Portuguese).

This law stipulates the general conditions for using fixed odds lotteries within the territory of Brazil, and can be a personal better over the age of 18 (a certain limit is applied to Better. ):

It is an actual event on the theme of sports that only minors can participate, and the results are unknown when the bet is performed, and the headquarters of domestic sports organizations, its related organizations, or overseas, or overseas. It is implemented according to the rules set by sports management organizations.

Virtual online gaming events, online gaming here, use numbers, symbols, figures, or object random generators defined in the rules system, and the results are unknown when the bet is performed, and the future accidental incident It is defined as an electronic channel that can make virtual beds in games determined by the results of the event. On December 21, the law No. 3, 626/2023 was approved at the House of Representatives, and Eagaming was r e-adopted. After the Christmas vacation, the approved integrated proposal was sent to President Lula, and President Lula approved the bill by exercising some veto that the Ministry of Finance demanded. The law was published in the Law No. 14, 790/2023, and was published in the extraordinary official gazette on December 30. This new federal law is expected to be further regulated by a series of administrative ordinances issued by the Ministry of Finance (known as Portarias in Portuguese).

This law stipulates the general conditions for using fixed odds lotteries within the territory of Brazil, and can be a personal better over the age of 18 (a certain limit is applied to Better. ):

It is an actual event on the theme of sports that only minors can participate, and the results are unknown when the bet is performed, and the headquarters of domestic sports organizations, its related organizations, or overseas, or overseas. It is implemented according to the rules set by sports management organizations.

The enactment of Law No. 13, 756/2018 in 2018 has allowed for fixed odds sports betting, which has been growing rapidly in Brazil since 2018 (the new law confirms that in-play betting is permitted), as well as a fairly broad definition of online games, so that any online game in which the bettor knows what the return will be at the time of placing the bet is effectively considered legal. The Ministry of Finance must further regulate which online games fall within the above scope.

The details of the licensing process will be determined by the Portaria, but the law confirms that licenses will be offered on a discretionary basis under an open licensing model (there is no limit on the number of licenses that can be issued), will have a validity period of five years, and will be valid throughout the country.

Applicants must be companies incorporated under Brazilian law and with their registered office in Brazil. The requirement to have at least 20% Brazilian share capital was unfortunately unjustly maintained and became a potential market entry barrier for foreign operators. However, the law is not precise about what is meant by "Brazilian": a Brazilian citizen (an individual) or a Brazilian legal entity (a legal entity incorporated under Brazilian law and with its registered office in Brazil). If the latter is allowed, foreign operators (which continue to represent the majority accessing the Brazilian market) may have to add another corporate layer to their local corporate structure by first establishing a local holding company and owning shares (or at least 20% of them) in the local company applying for the license. If not, it may be possible to establish a joint venture with a local company, as well as to put in place other legal structures to accommodate this legal requirement (e. g., splitting the share capital into voting and non-voting capital, with the latter held by Brazilians).

The law also stipulates that the controlling shareholder may not be, directly or indirectly, a shareholder of the SAF (football legal entity) or a professional sports organization, or be part of the management of a Brazilian sports team.

The license fee, set by the Ministry of Finance, cannot exceed BRL 30 million (to be paid within 30 days after the Ministry of Finance finishes its review of the application) and will cover up to three brands promoted by each operator. The license is also granted to a specific operator and may be reviewed if the operator enters into a corporate transaction. It must also specify whether the operator will have the authority to offer fixed odds lotteries in virtual or physical channels (or both). If at least 134 operators apply for federal licenses under the auspices of Normative Law No. 1, 330/2023, the Federal Government will receive more than BRL 4 billion in license fees[5].

Importantly, the law confirms that, although some of the tax-related provisions also apply to fantasy sports, this (skill) gaming vertical (the first properly defined by law in Brazil) will remain unregulated and will not require a license (winnings can be distributed).

Advertising, bet integrity and player protection

One of the advantages of a regulated market is the introduction of proper advertising, bet integrity and player protection requirements. These are, at least in general, included in the new law and are to be further regulated by the Ministry of Finance's Portaria.

Once federal licenses are available, only licensed operators will be allowed to continue advertising nationwide. Advertisements must include a statement that gambling is not encouraged and a warning about the health hazards caused by gambling. The law also encourages automatic regulation. Therefore, the industry is in close contact with CONAR (a Brazilian non-governmental organization that self-regulates the advertising sector), which in 2024 published the Betting Advertising Code[6] and the definition of responsible gaming advertising.

The law also empowers the Ministry of Finance to notify companies (including Internet Service Providers (ISPs)) that publish advertisements that violate the provisions of the law to be removed. If such companies fail to remove illegal advertisements, judicial intervention is required, which can include website blocking, as seen in 2023.

Operators must also implement bet security and integrity mechanisms and comply with the Brazilian Data Protection Law (LGPD). In line with the aforementioned match fixing CPI findings, the law also stipulates that operators must adopt match fixing mitigation mechanisms in addition to participating in Brazilian or international sports integrity organizations.

In addition to explicitly mentioning the application of Brazil's Consumer Protection Law (in force since the 1990s and known as one of the strictest consumer protection laws in Latin America) to this new regulated market, the law establishes certain basic bettor rights, which do not include the "right to play" that has caused havoc in many other countries. As in other regulated markets in Brazil, licensed operators must operate a customer assistance service, in Portuguese, available for free, and register on the Federal Government's online complaints platform (www. consumidor. gov. br).

Since the enactment of Law 13, 756/2018, one of the hottest topics has been taxation for both operators and bettors. Although the 2018 law was amended in 2021, the real tax burden will increase, as Brazilian companies are also subject to other taxes and contributions, but the debate on the GGR tax rate paid by operators has now finally ended with Law 14, 790/2023, since President Lula, at the request of the Ministry of Finance, vetoed the first three paragraphs of Article 31 of the law. This veto, in addition to the other three vetoes, can be reviewed by Congress within 30 days after the end of the recess period.
The headline of Article 31, which was not exercised, stipulates that pure victory money is subject to a 15 % tax rate at a personal income tax (IRPF) (this is paid for other forms of lottery. Half of the tax rate). This veto excluded the definition of "pure victory money". The pure victory money is a loss generated in a bed of the same property during the same period, from the pure amount of the positive result obtained in the annual bed. In addition, 2, 122. 00BRL (25, 34. 00brl a year), which is an IRPF exemption standard, and how to calculate and pay IRPF (only once a year) [7] has been excluded. In other words, unless the parliament is overturned in 2024, Better will not be able to benefit from the exemption criteria, and the period of IRPF calculation and payment for the pure victory amount will probably still be defined by the portaria.
b. In the case of an operator
Law No. 14, 790/2023 stipulates that 88%will be used for operators' costs and maintenance costs after subtracting the better prize money from the bed collection.
In this regard, 12 % be applied higher than GGR [8]. This result is assigned and expanded to specific public sectors and organizations, such as education, health, sports, public safety, and social security.

In addition to GGR taxes, it is important that Brazilian companies are subject to the calculated corporate tax according to the selected tax system. This tax system needs to be considered annual sales (if the annual sales are less than 78 million BRLs, the estimated profit tax system is applied, and the actual profit tax system is applied if the BRL is 78 million or more). There is.

Therefore, under certain restrictions (if the total income does not exceed 78 million BRLs, depending on the activities), Brazilian companies have corporate tax (IRPJ/CSLL) using the estimated profit system (PPM-Lucro presumido). There are options to calculate. Under the PPM, income is calculated based on the total revenue amount (based on corporate activities) and adjusted to be determined by the current laws. The headline of Article 31, which was not exercised, stipulates that pure victory is a 15 % tax rate at a tax rate (IRPF) (this is a lottery in other forms. It is half of the tax rate paid for). This veto excluded the definition of "pure victory money". The pure victory money is a loss generated in a bed of the same property during the same period, from the pure amount of the positive result obtained in the annual bed. In addition, 2, 122. 00BRL (25, 34. 00brl a year), which is an IRPF exemption standard, and how to calculate and pay IRPF (only once a year) [7] has been excluded. In other words, unless the parliament is overturned in 2024, Better will not be able to benefit from the exemption criteria, and the period of IRPF calculation and payment for the pure victory amount will probably still be defined by the portaria.

b. In the case of an operator

Law No. 14, 790/2023 stipulates that 88%will be used for operators' costs and maintenance costs after subtracting the better prize money from the bed collection.
In this regard, 12 % be applied higher than GGR [8]. This result is assigned and expanded to specific public sectors and organizations, such as education, health, sports, public safety, and social security.
In addition to GGR taxes, it is important that Brazilian companies are subject to the calculated corporate tax according to the selected tax system. This tax system needs to be considered annual sales (if the annual sales are less than 78 million BRLs, the estimated profit tax system is applied, and the actual profit tax system is applied if the BRL is 78 million or more). There is.
Therefore, under certain restrictions (if the total income does not exceed 78 million BRLs, depending on the activities), Brazilian companies have corporate tax (IRPJ/CSLL) using the estimated profit system (PPM-Lucro presumido). There are options to calculate. Under the PPM, income is calculated based on the total revenue amount (based on corporate activities) and adjusted to be determined by the current laws. The headline of Article 31, which was not exercised, stipulates that pure victory money is subject to a 15 % tax rate at a personal income tax (IRPF) (this is paid for other forms of lottery. Half of the tax rate). This veto excluded the definition of "pure victory money". The pure victory money is a loss generated in a bed of the same property during the same period, from the pure amount of the positive result obtained in the annual bed. In addition, 2, 122. 00BRL (25, 34. 00brl a year), which is an IRPF exemption standard, and how to calculate and pay IRPF (only once a year) [7] has been excluded. In other words, unless the parliament is overturned in 2024, Better will not be able to benefit from the exemption criteria, and the period of IRPF calculation and payment for the pure victory amount will probably still be defined by the portaria.
b. In the case of an operator
Law No. 14, 790/2023 stipulates that 88%will be used for operators' costs and maintenance costs after subtracting the better prize money from the bed collection.
In this regard, 12 % be applied higher than GGR [8]. This result is assigned and expanded to specific public sectors and organizations, such as education, health, sports, public safety, and social security.
In addition to GGR taxes, it is important that Brazilian companies are subject to the calculated corporate tax according to the selected tax system. This tax system needs to be considered annual sales (if the annual sales are less than 78 million BRLs, the estimated profit tax system is applied, and the actual profit tax system is applied if the BRL is 78 million or more). There is.

What to expect in 2024

Therefore, under certain restrictions (if the total income does not exceed 78 million BRLs, depending on the activity), Brazilian companies have a corporate tax (IRPJ/CSLL) using the estimated profit system (PPM-Lucro presumido). There are options to calculate. Under the PPM, income is calculated based on the total revenue amount (based on corporate activities) and adjusted to be determined by the current laws.

If the expected sales of businesses are expected to exceed 78 million Brazil per year, they are obliged to adopt a profitable tax system. In this regard, Brazilian corporations with annual sales of over 78 million Brazil apply to the following tax rates applied to the promotional tax system.

Corporate income tax (IRPJ) for global income (IRPJ) is imposed every year for global income. The basic tax rate is 15 %, and if the annual tax profit exceeds 240, 000Brl, a 10 % additional tax will be imposed.

The social burden (CSLL) for net income is taxed at a 9 % general tax rate every year. The taxation standard between IRPJ and CSLL is basically the same. Therefore, the effective tax rate for the corporate tax is 34 % (IRPJ 25 % (including 10 %) + CSLL 9 %). [9]

Social aid contributors (COFINS) are federal social assistance contributions calculated by the percentage of income, and are taxed at a ratio of 7. 6 % per month.

The contribution to the social integrated program (PIS) is also a federal social contribution, which is calculated every month as a percentage of revenue, and is 1. 65 % of the tax rate.

Municipal service tax (ISS-Once enforced [10]), monthly. The tax rate of this tax varies from local government to 2 % to 5 %.

Law No. 14, 790/2023 maintains inspection fees established by the Act 13, 756/2018. Therefore, the operator will pay a monthly inspection fee from 54, 419. 56brl to 1, 944, 000. 00BRL, depending on the monthly prize payment.

In addition, tax reform has begun in accordance with the establishment of the constitutional amendment No. 132 (starting with a tax change in connection with the provision of products and services) on December 20, 2023, and has been implemented in 2026. It is scheduled to be enacted, but it is necessary to enact the additional law.

The Act 14, 790 on December 20, 2023 has many other topics and can be a theme for one article. In summary of these, it looks like the following:

The Ministry of Finance will give a 6-month grace to adapt to the new legal framework;

Advertisements at sporting events where minors participate are prohibited;

Payment Service Providers (PSP) must be officially approved by the Brazil Central Bank, and are prohibited from conducting financial transactions for businesses that are not approved;

Bet by the matchmaker will be invalid;
Operators must adopt facial authentication technology for the purpose of verification of the player;
Corporate groups with operators with federal licenses can only have one state license;

Gambling Regulation in Poland

Bonuses and other benefits to players are prohibited;

The law has a list of violations and penalties.

There is no doubt that 2024 will be a busy year for all officials in the newly regulated market. The Ministry of Finance will conduct a test stage of the system that has already been developed with a 134 business group. It also issues Portaria necessary to further regulate the law 14, 790/2023 so that the market can be operated in the latter half of 2024.

In the parliament, in addition to the review of President Lula's veto, it is highly likely that the law No. 2, 234/2022 bills will be approved, which has led to Lan d-Base Casino, Bingo Parlor, and Jogo de Bicho. The Brazil regulation cycle is completed.
Foreig n-affiliated businesses, a foreig n-affiliated business operator, should provide many jobs to corporate lawyers, including not only the establishment of a local subsidiary for applying for the federal license, but also a joint venture business and more complex transactions such as M & Amp; A. 。 As a foreig n-affiliated business operator shows a presence locally, dissatisfied customers have taken legal measures to foreig n-affiliated businesses in the Brazilian court, causing the first wave of consumer lawsuits. Probably.
This is the moment everyone is waiting for. Now is the time to kick off the powerful and regulated market, and if it works, it is time to score a goal. Operator must adopt facial authentication technology for the purpose of verification of the player;
Corporate groups with operators with federal licenses can only have one state license;

Bonuses and other benefits to players are prohibited;

Gambling in Poland – Key Facts

Who is the Supervisory Authority for gambling in Poland?

The law has a list of violations and penalties.

There is no doubt that 2024 will be a busy year for all officials in the newly regulated market. The Ministry of Finance will conduct a test stage of the system that has already been developed with a 134 business group. It also issues Portaria necessary to further regulate the law 14, 790/2023 so that the market can be operated in the latter half of 2024.
In the parliament, in addition to the review of President Lula's veto, it is highly likely that the law No. 2, 234/2022 bills will be approved, which has led to Lan d-Base Casino, Bingo Parlor, and Jogo de Bicho. The Brazil regulation cycle is completed.
Foreig n-affiliated businesses, a foreig n-affiliated business operator, should provide many jobs to corporate lawyers, including not only the establishment of a local subsidiary for applying for the federal license, but also a joint venture business and more complex transactions such as M & Amp; A. 。 As a foreig n-affiliated business operator shows a presence locally, dissatisfied customers have taken legal measures to foreig n-affiliated businesses in the Brazilian court, causing the first wave of consumer lawsuits. Probably.

This is the moment everyone is waiting for. Now is the time to kick off the powerful and regulated market, and if it works, it is time to score a goal. Operators must adopt facial authentication technology for the purpose of verification of the player;

What is the legal definition of gambling games?

Corporate groups with operators with federal licenses can only have one state license;

Bonuses and other benefits to players are prohibited;
The law has a list of violations and penalties.
- There is no doubt that 2024 will be a busy year for all officials in the newly regulated market. The Ministry of Finance will conduct a test stage of the system that has already been developed with a 134 business group. It also issues Portaria necessary to further regulate the law 14, 790/2023 so that the market can be operated in the latter half of 2024.
- In the parliament, in addition to the review of President Lula's veto, it is highly likely that the law No. 2, 234/2022 bills will be approved, which has led to Lan d-Base Casino, Bingo Parlor, and Jogo de Bicho. The Brazil regulation cycle is completed.
Foreig n-affiliated businesses, a foreig n-affiliated business operator, should provide many jobs to corporate lawyers, including not only the establishment of a local subsidiary for applying for the federal license, but also a joint venture business and more complex transactions such as M & Amp; A. 。 As a foreig n-affiliated business operator shows a presence locally, dissatisfied customers have taken legal measures to foreig n-affiliated businesses in the Brazilian court, causing the first wave of consumer lawsuits. Probably.
This is the moment everyone is waiting for. Now is the time to kick off the powerful and regulated market, and if it works, it is time to score a goal.

[1] Neil Montgomery has a Brazilian lawyer qualification (active as a lawyer for more than 25 years) and has dual nationality (Brazil / UK). Acquired a lawyer and an international law master's degree at the University of Sao Paulo (USP). Headquartered in Sao Paulo, the founder and management partner of Montgomery (https://montgomery. adv. b), a Brazilian law firm, which has an office in Rio de Janeiro and Vitria. Lean Full Service (Lean Full Servic e-LFS®) provides a completely new concept lawyer work, and each lawyer provides specialized services in two or three legislation, making the legal team slim and efficient. The overall cost is reduced. Neil has been a general member of IMGL for many years, and has been advised to the industry for nearly 20 years. He is frequently interviewed from domestic and overseas news organizations and regularly gives lectures at Brazilian and abroad, such as EGR Power Latam Summit, G2E, ICE VOX, SBC, Sigma Brazil.

Gambling License in Poland

[2] Brazil is estimated to be the third largest sports betting market after the United States and the United Kingdom.

[3] Currently, considering the exchange rate USD1. 00 = BRL5. 00, it is equivalent to about 24 billion dollars.

[4] Instituto Brasileiro Jogo Lega l-According to a recent survey created by IJL and BNLDATA Portal.
[5] Considering the exchange rate USD 1. 00 = BRL5. 00, it is equivalent to about 800 million dollars.
[7] In the rejected paragraph, it was stipulated that Better needs to calculate the taxable amount in the annual tax return by the last month of the month following the day of the taxable pure victory.

[Total gaming income

Who can apply for gambling license?

[9] Brazil has been discussing larg e-scale tax reforms. The latest bill approved in the Senate suggests that IRPJ/CSL will be reduced from 34%to 26%(depending on the other factors during the deliberations, it may be reduced to 27%). It is unclear that this bill will be approved.

[10] The municipality has already introduced ISS, but in order to pay this tax in effect, it is still necessary to amend the Ordinance Law No. 116/03.

Emerging market

latin america
Sports betting

What are the corporate requirements for obtaining a gambling license?

Gambling in Poland is a highly regulated business, under the strict supervision of public institutions, and does not have a proper license, and violates the applicable law. Providing the risk of criminal liability and financial liability.

In addition, some gambling are monopolized by the state and cannot be provided by operators in the free market. This article describes the outline of the gambling system operated in Poland and the requirements that must be met to operate the gamble.

The laws that regulate gambling in Poland include:
The Gambling Act of Poland (Gambling Act of Poland) Gambling Act of Poland, which sets, held, and tax on taxation,

The National Tax Management Law-The provisions of inspections delegated by the Minister of Finance and the implementation of other activities are stipulated,

Financial Criminal Code-Contains the catalog of crime against fiscal and gambling organizations, and specifies penalties for committing them,

Other administrative laws and regulations issued based on the abov e-mentioned law.
Of course, the framework of gambling activities is determined by the Polish gambling method, which is the source of all other regulations. The Polish gambling market is strictly managed by law execution agencies, and in addition to the director of the Minister of Finance, the National Tax Agency, including the Customs, Finance Bureau, and the Police, is the majority of its operating authority.

The procedure for acquiring gambling licenses is under the authority of the Ministry of Finance, and the following points are confirmed:
All requirements required by the law are satisfied
Make sure that this authorities meet all the requirements required by the law, give a license, and further

Manage whether it is operated legally.

- The Ministry of Finance's authority may be delegated to the lower gambling department.
- According to Polish law, gambling is as follows:
- Includes lottery games, cash lottery, bingo, promotion lottery, etc., but not limited to these,
- Betting (mutual bed) -It is a bet to get a prize in cash or i n-kind, and depends on the total amount of the paid bet:

Sports performance,
The occurrence of various events including virtual,

Card Gam e-Black Jack, Poker, Baccarat (Baccarat, Puntbanko), etc.

What information is required when applying for a gambling license?

Slot machine game.

The definition of the above gambling games is very important because it defines activities that require license. In addition, some gambling is monopolized by the state and cannot be provided by operators in the free market. This article describes the outline of the gambling system operated in Poland and the requirements that must be met to operate the gamble.

The laws that regulate gambling in Poland include:
The Gambling Act of Poland (Gambling Act of Poland) Gambling Act of Poland, which sets, held, and tax on taxation,
The National Tax Management Law-The provisions of inspections delegated by the Minister of Finance and the implementation of other activities are stipulated,

Financial Criminal Code-Contains the catalog of crime against fiscal and gambling organizations, and specifies penalties for committing them,

Other administrative laws and regulations issued based on the abov e-mentioned law.
Of course, the framework of gambling activities is determined by the Polish gambling method, which is the source of all other regulations. The Polish gambling market is strictly managed by law execution agencies, and in addition to the director of the Minister of Finance, the National Tax Agency, including the Customs, Finance Bureau, and the Police, is the majority of its operating authority.

The procedure for acquiring gambling licenses is under the authority of the Ministry of Finance, and the following points are confirmed:

All requirements required by the law are satisfied

Make sure that this authorities meet all the requirements required by the law, give a license, and further
Manage whether it is operated legally.
The Ministry of Finance's authority may be delegated to the lower gambling department.

According to Polish law, gambling is as follows:

Includes lottery games, cash lottery, bingo, promotion lottery, etc., but not limited to these,
Betting (mutual bed) -It is a bet to get a prize in cash or i n-kind, and depends on the total amount of the paid bet:

Sports performance,

The occurrence of various events including virtual,
Card Gam e-Black Jack, Poker, Baccarat (Baccarat, Puntbanko), etc.

Slot machine game.

The definition of the above gambling games is very important because it defines activities that require license. In addition, some gambling are monopolized by the state and cannot be provided by operators in the free market. This article describes the outline of the gambling system operated in Poland and the requirements that must be met to operate the gamble.

The laws that regulate gambling in Poland include:
The Gambling Act of Poland (Gambling Act of Poland) Gambling Act of Poland, which sets, held, and tax on taxation,

The National Tax Management Law-The provisions of inspections delegated by the Minister of Finance and the implementation of other activities are stipulated,

Financial Criminal Code-Contains the catalog of crime against fiscal and gambling organizations, and specifies penalties for committing them,

Other administrative laws and regulations issued based on the abov e-mentioned law.
Of course, the framework of gambling activities is determined by the Polish gambling method, which is the source of all other regulations. The Polish gambling market is strictly managed by law execution agencies, and in addition to the director of the Minister of Finance, the National Tax Agency, including the Customs, Finance Bureau, and the Police, is the majority of its operating authority.
The procedure for acquiring gambling licenses is under the authority of the Ministry of Finance, and the following points are confirmed:
All requirements required by the law are satisfied
Make sure that this authorities meet all the requirements required by the law, give a license, and further

Manage whether it is operated legally.

The Ministry of Finance's authority may be delegated to the lower gambling department.

According to Polish law, gambling is as follows:

Includes lottery games, cash lottery, bingo, promotion lottery, etc., but not limited to these,

Betting (mutual bed) -It is a bet to get a prize in cash or i n-kind, and depends on the total amount of the paid bet:

Sports performance,
The occurrence of various events including virtual,

Card Gam e-Black Jack, Poker, Baccarat (Baccarat, Puntbanko), etc.

Slot machine game.
The definition of gambling games above is very important because it defines activities that require license.
Gambling and gambling business in Poland are only allowed based on appropriate licenses approved by the Minister of Finance and other designated authorities.

The Polish gambling method distinguishes three types of regulations and licenses:

Concession

What is the standard time frame required to obtain a gambling license?

permission

It is classified into three types of notifications.

Gambling License Fees

In the following, these are collectively referred to as "licenses". The type of license depends on the type of gambling and the procedure prior to the acquisition.

Enterprise that can provide gambling in Poland is strictly defined. There are the following requirements for gambling, cylinder games, card games, and slot machines:
Betting, cylinder games, card games, and slot machine games have the following requirements,
Companies that are located in the European Union (EU) member (EU) or the European Free Trade Union members (EFTA) and operated based on the rules applied to the abov e-mentioned companie s-In this case, the following requirements are required:
Establish a representative office in Poland

Open a branch in Poland.

For betting, cylinder games, card games, and slot machines, you need to meet the following additional requirements:

Gaming company stock acquisition
Individuals who are EU member countries or EFTA member countries,
- A corporate or no n-corporate company having a registered office in the area of EU member countries or EFTA member countries.
- Create rules for gambling organizations and obtain approval of the Minister of Finance.
- Proper equity equity
4000, 000PLN-When playing games at a casino,
2, 000, 000PLN-For gambling and games performed by Bingo Parlor.

Remember about Gambling License Collateral

There are no preferred or preferred stocks,

Director of the supervision committee

If gambling is provided by a stock company, stocks can only be registered.
Company, shareholders (owned 10 % or more of stocks), representative organizations, supervision committees, members of the Audit Committee, and the agent of the company cannot be legitimate objections from the company:

Who grants gambling license in Poland?

National security,

Public policy,

What is the validity period of the gambling license?

Protection of national security, public policy, national economic profit

Compliance with AML regulations.

What is the content of the gambling license?

Gambling Business Compliance

Gambling tax in Poland

The members of the Business Committee, Audit & Supervisory Committee, and the Audit Committee have citizenship of Poland, EU member countries, and EFTA member countries. Gambling and gambling business in Poland are only allowed based on appropriate licenses approved by the Minister of Finance and other designated authorities.

Gambling tax taxpayers

The Polish gambling method distinguishes three types of regulations and licenses:

Concession
permission
It is classified into three types of notifications.

In the following, these are collectively referred to as "licenses". The type of license depends on the type of gambling and the procedure prior to the acquisition.	Enterprise that can provide gambling in Poland is strictly defined. There are the following requirements for gambling, cylinder games, card games, and slot machines:	Betting, cylinder games, card games, and slot machine games have the following requirements,
Companies that are located in the European Union (EU) member (EU) or the European Free Trade Union members (EFTA) and operated based on the rules applied to the abov e-mentioned companie s-In this case, the following requirements are required:	Establish a representative office in PolandOpen a branch in Poland.	For betting, cylinder games, card games, and slot machines, you need to meet the following additional requirements:
Gaming company stock acquisition		Individuals who are EU member countries or EFTA member countries,
A corporate or no n-corporate company having a registered office in the area of EU member countries or EFTA member countries.		Create rules for gambling organizations and obtain approval of the Minister of Finance.
Proper equity equity	4000, 000PLN-When playing games at a casino,	Create rules for gambling organizations and obtain approval of the Minister of Finance.
There are no preferred or preferred stocks,	Director of the supervision committee	If gambling is provided by a stock company, stocks can only be registered.
Company, shareholders (owned 10 % or more of stocks), representative organizations, supervision committees, members of the Audit Committee, and the agent of the company cannot be legitimate objections from the company:	Director of the supervision committee	Public policy,
Protection of national security, public policy, national economic profit	Director of the supervision committee	Compliance with AML regulations.
The members of the Business Committee, Audit & Supervisory Committee, and the Audit Committee have citizenship of Poland, EU member countries, and EFTA member countries. Gambling and gambling business in Poland are only allowed based on appropriate licenses approved by the Minister of Finance and other designated authorities.	The Polish gambling method distinguishes three types of regulations and licenses:	Create rules for gambling organizations and obtain approval of the Minister of Finance.
permission	It is classified into three types of notifications.	Individuals who are EU member countries or EFTA member countries,
Enterprise that can provide gambling in Poland is strictly defined. There are the following requirements for gambling, cylinder games, card games, and slot machines:	Betting, cylinder games, card games, and slot machine games have the following requirements,	Companies that are located in the European Union (EU) member (EU) or the European Free Trade Union members (EFTA) and operated based on the rules applied to the abov e-mentioned companie s-In this case, the following requirements are required:
Establish a representative office in Poland	Open a branch in Poland.	Create rules for gambling organizations and obtain approval of the Minister of Finance.
Gaming company stock acquisition	Individuals who are EU member countries or EFTA member countries,	Companies that are located in the European Union (EU) member (EU) or the European Free Trade Union members (EFTA) and operated based on the rules applied to the abov e-mentioned companie s-In this case, the following requirements are required:

Reporting obligations in gambling

Create rules for gambling organizations and obtain approval of the Minister of Finance.

Proper equity equity
- 4000, 000PLN-When playing games at a casino,
- 2, 000, 000PLN-For gambling and games performed by Bingo Parlor.
- There are no preferred or preferred stocks,
Director of the supervision committee
- If gambling is provided by a stock company, stocks can only be registered.
- Company, shareholders (owned 10 % or more of stocks), representative organizations, supervision committees, members of the Audit Committee, and the agent of the company cannot be legitimate objections from the company:
What are the fines for violating the Gambling Act?

National security,

Public policy,
- Protection of national security, public policy, national economic profit
- Compliance with AML regulations.
The members of the Business Committee, Audit & Supervisory Committee, and the Audit Committee have citizenship of Poland, EU member countries, and EFTA member countries.

Q&A – Gambling in Poland

How do I check if the game I offer falls under the Polish Gambling Act?

For those listed in No. 7, there is no procedure during dispute on crimes against AML regulations.

Can a gambling license be transferred?

Shareholders (stock holders), which hold 10 % or more stocks (stock holders), are required to have no extraordinary reputation and criminal history.

Companies that apply for a gambling license must submit a gambling application form including the following:

What are the types of licensed gambling games in Poland?

1. Company documents

What is the required time to obtain a gambling license in Poland?

Company documents: Copy of company memorandum or articles of incorporation.

What is the gambling license validity period in Poland?

The number of the commercial registry of the company's home address.

Betting Regulation

What is the definition of betting (mutual bets) according to the Polish law?

Registration of stock or stock.

2. Legal and financial information
- Information about the current and past legal status
- Details of financial status
Regulation of Betting in Poland

3. Personal information:

Personal information: Information on name, surname, nationality, residence, type of ID card, series / number, educational background and work history:

Betting License in Poland

Natural shareholders that account for more than 10 % of the company's stock capital,

What is the legal form of a betting company?

Company's business committee, audit committee, members of the Audit Committee,
- A person who manages gambling casinos.
- 4. Location and operation:
Shareholding of betting company

Explanation of geographical positions and approval of the use of buildings or places that provide gambling.
- The scheduled start date.
- 5. In the case of betting:
What are the corporate requirements of a betting company?

The type and number of the expected bed.
- The presence or absence of beds through the Internet.
- 6. Employee information: Employee information: Estimated size and occupation of employees;
7. Advance details:

Explanation of company organization and management.
- Rules related to the storage and record of capital.
- 8. Economic and financial audits (at a minimum, investment and profitability determination);
- 9. Game or betting tournament rules:
- The name of a group that arranges games or tournaments;
Detailed conditions of games or tournaments, such as prize money, games or tournaments date and location;
- Game or tournament participants' rights and duties;
- Procedures and deadlines for processing complaints, procedures and deadlines for games or tournaments to file a claim;
- Game or tournament capital amount for immediate payment of prize money;
- 10. Visitors Registration System: Visitors Registration System: Design of systems used to register the visitors; Persons listed in No. 7 have no procedures under dispute on crimes against AML regulations.
Shareholders (stock holders), which hold 10 % or more stocks (stock holders), are required to have no extraordinary reputation and criminal history.

Companies that apply for a gambling license must submit a gambling application form including the following:

Comprehensive guide to operating an Online Betting

What documents are required to obtain a betting license?

1. Company documents
1. Company documents: Copy of company memorandum or articles of incorporation.
 - The number of the commercial registry of the company's home address.
 - Registration of stock or stock.
2. 2. Legal and financial information
 - Information about the current and past legal status
 - Details of financial status
3. 3. Personal information:
 - Personal information: Information on name, surname, nationality, residence, type of ID card, series / number, educational background and work history:
 - Natural shareholders that account for more than 10 % of the company's stock capital,
4. Company's business committee, audit committee, members of the Audit Committee,
 - A person who manages gambling casinos.
 - 4. Location and operation:
 - Explanation of geographical positions and approval of the use of buildings or places that provide gambling.
5. The scheduled start date.
 - 5. In the case of betting:
 - The type and number of the expected bed.
 - Whether there is a bed through the Internet.
 - 6. Employee information: Employee information: Estimated size and occupation of employees;
7. Advance details:

Explanation of company organization and operation.

Rules related to the storage and record of capital.

8. Economic and financial audits (at a minimum, investment and profitability determination);

9. Game or betting tournament rules:

The name of a group that arranges games or tournaments;

Concession

What documents are required to obtain a online betting license?

Game or tournament participants' rights and duties;
- Procedures and deadlines for processing complaints, procedures and deadlines for games or tournaments to file a claim;
- Game or tournament capital amount for immediate payment of prize money;
- 10. Visitors Registration System: Visitors Registration System: Design of a system used to register for visitors; for those listed in No. 7, there is no procedure during dispute on crimes against AML regulations.
- Shareholders (stock holders), which hold 10 % or more stocks (stock holders), are required to have no extraordinary reputation and criminal history.
Companies that apply for a gambling license must submit a gambling application form including the following:
- 1. Company documents
- Company documents: Copy of company memorandum or articles of incorporation.
- The number of the commercial registry of the company's home address.
Registration of stock or stock.

What are the betting license fees?

2. Legal and financial information
1. A corporate or no n-corporate company having a registered office in the area of EU member countries or EFTA member countries.
2. Details of financial status
3. 3. Personal information:
Personal information: Information on name, surname, nationality, residence, type of ID card, series / number, educational background and work history:

What is the procedure for processing a betting license application?

Natural shareholders that account for more than 10 % of the company's stock capital,

Company's business committee, audit committee, members of the Audit Committee,

A person who manages gambling casinos.

4. Location and operation:

Explanation of geographical positions and approval of the use of buildings or places that provide gambling.

The scheduled start date.

5. In the case of betting:

Under what conditions is Betting Advertising allowed and prohibited?

Mutual games and the Act on Counteracting Money Laundering and Terrorist Financing

The type and number of the expected bed.

The presence or absence of beds through the Internet.
- 6. Employee information: Employee information: Estimated size and occupation of employees;
- 7. Advance details:
- Explanation of company organization and operation.
- Rules related to the storage and record of capital.
8. Economic and financial audits (at a minimum, investment and profitability determination);

9. Game or betting tournament rules:
- The name of a group that arranges games or tournaments;
- Detailed conditions of games or tournaments, such as prize money, games or tournaments date and location;
- Game or tournament participants' rights and duties;
- Procedures and deadlines for processing complaints, procedures and deadlines for games or tournaments to file a claim;
- Game or tournament capital amount for immediate payment of prize money;
As Online Sports Betting Proliferates, Authorities Tighten the Screws on Gambling Advertising

10. Visitors Registration System: Visitors Registration System: Design of System used to register for visitors;

11. Conducted: Conditions for collateral provision

Companies Must be Licensed to Engage in Gambling Advertising

12. Betting consent: 12. Betting consent: In the case of betting, the organizer of the sports competition agrees to use the results;

13. Documents on capital legality:

Documents to confirm the legal nature of capital:

Companies Must Exercise Caution, Even After Becoming Licensed

In the case of a natural shareholder that accounts for at least 10 % of the company's stock capita l-Certificate of the jurisdiction of the jurisdiction of the disclosed income source, the deduction of the shares,

For corporate shareholders, financial statements;
- 14. Proof of composition:
- Proof that there is no tax or customs duties,
- Proof that there is no social insurance or health insurance premiums,
Financial statements.

Exercise Caution When Engaging in Gambling Advertising

The stakeholders shall submit a gambling game permit application along with the attached documents. The documents attached to the application must be submitted in the form of a copy proved as a genuine copy by the original or notary public, court lawyer or lawyer.

Documents or copies created in a foreign language must be submitted with a translation certificate in Polish.

The screening of the application will be conducted within 6 months from the date of submission.

However, this is just an instruction deadline, and there is no legal effect even if the authorities violate it.

Fees follow the following conditions:

Elim Poon - Journalist, Creative Writer
Last modified: 27.08.2024

Regulated iGaming in Peru looks to be just as, if not more competitive than Brazil so we fully expect the opportunity to be significant. Ahead of his attendance at SBC Summit Lisbon this September, Sofascore COO Karlo Levak spoke to Insider Sport on the company's rise, the role of. With regard to fixed odds sports betting (“Apostas de Quota Fixa”, AQFs) as a lottery modality, in December , the legal deadline for its.

Play

accepted

Brazil scores a winning goal with sports betting igaming regulations IMGL

Brazil scores a winning goal with sports betting & igaming regulations

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Gambling Regulation in Poland

Gambling in Poland – Key Facts

Who is the Supervisory Authority for gambling in Poland?

What is the legal definition of gambling games?

Gambling License in Poland

Who can apply for gambling license?

What are the corporate requirements for obtaining a gambling license?

What information is required when applying for a gambling license?

What is the standard time frame required to obtain a gambling license?

Gambling License Fees

Remember about Gambling License Collateral

Who grants gambling license in Poland?

What is the validity period of the gambling license?

What is the content of the gambling license?

Gambling Business Compliance

Gambling tax in Poland

Gambling tax taxpayers

Reporting obligations in gambling

What are the fines for violating the Gambling Act?

Q&A – Gambling in Poland

How do I check if the game I offer falls under the Polish Gambling Act?

Can a gambling license be transferred?

What are the types of licensed gambling games in Poland?

What is the required time to obtain a gambling license in Poland?

What is the gambling license validity period in Poland?

Betting Regulation

What is the definition of betting (mutual bets) according to the Polish law?

Regulation of Betting in Poland

Betting License in Poland

What is the legal form of a betting company?

Shareholding of betting company

What are the corporate requirements of a betting company?

Comprehensive guide to operating an Online Betting

What documents are required to obtain a betting license?

What documents are required to obtain a online betting license?

What are the betting license fees?

What is the procedure for processing a betting license application?

Under what conditions is Betting Advertising allowed and prohibited?

Mutual games and the Act on Counteracting Money Laundering and Terrorist Financing

As Online Sports Betting Proliferates, Authorities Tighten the Screws on Gambling Advertising

Companies Must be Licensed to Engage in Gambling Advertising

Companies Must Exercise Caution, Even After Becoming Licensed

Exercise Caution When Engaging in Gambling Advertising