• The Dutch gambling regulator (KSA) is offering partial gambling tax refunds to land-based operators forced to close during Covid-19 lockdowns in 2020 and 2021.
• The decision follows a Council of State ruling which found an operator was exempt from paying Dutch gambling tax on days their venue was mandated to shut.
• Operators have until 14 November 2025 to submit claims for the KSA tax refund, covering the specific periods of Covid-19 closure.
• The Kansspelautoriteit warns operators that receiving a tax refund may impact previous Covid-19 financial support and urged them to consider if applying is “worthwhile”.
• The partial gambling tax refund will include statutory interest calculated from the original payment date to the repayment date.

KSA Opens Window for Covid-19 Gambling Tax Refunds

Dutch land-based gambling operators negatively impacted by mandatory Covid-19 closures can now apply for a partial gambling tax refund from the regulator, Kansspelautoriteit (KSA). The refund scheme covers the enforced shutdown periods during 2020 and 2021 when venues were legally unable to operate due to national pandemic restrictions. Operators who believe they are eligible for the KSA tax refund must submit their applications by 14 November 2025.

The KSA’s decision stems directly from a Council of State ruling in July 2025. An unnamed operator successfully argued that the Dutch gambling tax should not have been levied during the days their venue was forced to close. The Council agreed, stating the operator was exempt for those specific periods and ordering a refund. Following this precedent, the Kansspelautoriteit has now opened the process to all similarly affected land-based operators Netherlands licence holders. The regulator confirmed that the gambling tax refund will also include statutory interest.

KSA Urges Caution Over Refund Applications

While opening the door for claims, the KSA regulation body issued a significant note of caution. It warned land-based operators that accepting a KSA tax refund could have consequences for other financial arrangements, specifically impacting any Covid-19 financial support packages they may have received from the government during the pandemic. The regulator advised businesses to carefully assess their overall financial situation, including any outstanding tax liabilities, to determine if submitting an application is truly “worthwhile.”

“ The coronavirus period was exceptional,” the KSA stated. “ We will review all applications for accuracy and assesses each case individually… However, we warn that a refund of the gambling tax may have consequences… It is the provider’s own responsibility to determine whether a refund application is worthwhile.” Any adjustments related to the Covid-19 closure period will also be factored into the final calculation of the Dutch gambling tax for the 2022 assessment.

Expert Analysis: A Necessary Correction with Complex Consequences

The KSA tax refund initiative is a legally necessary consequence of the Council of State ruling, acknowledging the unfairness of levying gambling tax on businesses that were legally prohibited from generating revenue during Covid-19 closures. It represents a fair correction for land-based operators Netherlands who suffered significantly during the pandemic shutdowns. However, the Kansspelautoriteit’s explicit warning about the potential impact on previously received Covid-19 financial support highlights the complex interplay between different government relief schemes and tax regulations. Operators must now undertake a careful cost benefit analysis, as reclaiming Dutch gambling tax might trigger clawbacks or adjustments elsewhere, potentially negating the benefit for some.

This situation adds another layer of complexity to the already challenging environment for Dutch gambling operators, particularly those in the land based sector. They are already grappling with the financial pressures of recent gambling tax Netherlands hikes and increased competition, both from the online market and the persistent black market. While the KSA tax refund offers some potential retrospective relief, the administrative burden and the risk of impacting other financial support mean it is not a straightforward windfall. It underscores the intricate financial balancing act required to operate within the KSA regulation framework, especially during periods of economic disruption.

Ultimately, the Council of State ruling forced the Kansspelautoriteit’s hand, but the regulator’s cautious communication reflects the delicate position of land-based operators. The offer corrects a past injustice related to Covid-19 closures but simultaneously introduces potential new financial complications linked to Covid-19 financial support. This episode highlights the ongoing need for clear communication and potentially streamlined processes between different government bodies when dealing with exceptional circumstances affecting the Dutch gambling sector.