Denmark

Denmark has licensed online casino and betting since 2012, regulated by Spillemyndigheden, the Danish Gambling Authority. Operators can hold combined online and land-based casino and betting licences, and since January 2025 game suppliers must hold a dedicated B2B licence, backed by a new certification programme for online betting and casino products; lottery remains a monopoly under Danske Lotteri Spil. Tax is a flat 28% of GGR for online casino and betting, unchanged since 2021, giving Denmark a stable and relatively predictable fiscal environment compared with neighbours that have been raising rates. The current direction of travel is toward advertising restraint rather than higher taxation: a February 2026 draft bill proposes tighter advertising limits, including a whistle-to-whistle ban around sports events and a ban on free welcome bets, to be phased in from 2026 through to 1 January 2027 - though as a draft its final form should be watched. Denmark's model is often cited as a well-functioning licensing regime with strong channelisation, a clear single-rate tax and a maturing supplier-licensing layer. For operators it offers a settled framework with moderate tax and increasingly firm marketing rules, but few surprises on the fiscal side. The main compliance developments to track are the advertising bill's passage and the ongoing certification requirements for suppliers, which together push the market toward tighter conduct standards without disturbing its established economics.