Gambling, lotteries and charities

In the course of October 2021, it became possible to offer online games of chance in the Netherlands. A condition is that these providers must have a license from the Dutch Gaming Authority. HVK Stevens offers fiscal and legal guidance to providers active in the regulated market of games of chance and lotteries and who have the required permit from the Dutch Gambling Authority or wish to apply for such a permit.

Gambling and lotteries

Our services cover the following areas: 

  • Support for the correct payment of gambling tax, ensuring that inefficiencies are avoided, thus preventing unjustified or double taxation. 
  • (International) advice on VAT, corporate income tax and income tax aspects, taking into account the conditions and guidelines of the Dutch Gambling Authorities. 
  • Preparation and filing of VAT, corporate and income tax returns. 
  • Consultation with the Tax Authorities, recording agreements in a ruling or settlement agreement and/or assistance in discussions with the tax authorities. 

Legal topics

In addition to the tax aspects, our specialists advise on the following legal topics, among others: 

  • Responsible gaming 
  • Design of the compulsory control database 
  • Correspondence with the Dutch Gambling Authorities 
  • Guidance in case of disputes 
  • Our specialists have a combination of theoretical knowledge and practical experience to advise your company in a practical manner on the fiscal and legal aspects of (online) gambling. 



Charities are of great social importance. They help support the weaker members of our society and maintain and develop the cultural offering. HVK Stevens is skilled in setting up NBO structures in connection with the (obligatory or not) remittance of surplus proceeds to charities. 

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For more information, please contact:

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HVK Stevens professionals have legal, tax and financial knowledge and experience

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HVK Stevens
Prins Bernhardplein 200
1097 JB Amsterdam
+31 (0)20 76 30 900


HVK Stevens Rotterdam
Westerkade 2B
3016 CL Rotterdam
+31 (0)10 476 88 33


HVK Stevens
4, Avenue Jean-Pierre Pescatore,
L-2324 Luxemburg,
Grand Duchy of Luxembourg


Lagun Family Services B.V.
11 Johan van Walbeeckplein


HVK Stevens
Aldgate Tower
2 Leman Street, E1 8FA