The new Swedish Gambling Act and Swedish Gambling Tax Act will enter into force on January 1th, 2019.
We have in previous TaxNews informed about the Swedish Government’s proposal for new gambling regulations in Sweden. The Swedish parliament has now voted in favor of the bill, and hence the new Swedish Gambling Act and Swedish Gambling Tax Act will enter into force on January 1, 2019.
The new gambling rules are designed as a licensing system, whereby all those who provide games on the Swedish gambling market must be licensed. The law will apply to all gambling in Sweden, including online.
Applications for license may be submitted to the newly renamed Swedish gambling authority (Spelmyndigheten) starting on August 1, 2018.
The new rules also include a new gambling tax on licensed games of 18%. Games for public/social purposes ("allmännyttiga ändamål") shall continue to be tax exempt.
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