The gaming tax base The current gaming tax collection system provides for various rates and tax bases for each type of gambling game. Organization of the games within the state monopoly shall be subject to approval of the game rules by the Minister of Development and Public Finance.
2. Paid and unpaid games
Tax rates range from 2. Gross gaming revenue GGR applies only to audiotext lotteries, roulette games, dice games and card games but with the exception of poker played in the form of a tournamentand to games on gaming machines.
Gaming machines and gaming devices The Act and its amended version prohibit organising games on gaming machines by entities that do not hold an appropriate licence. The economic effect is that a player pays twice — once when placing a bet, and the second time — when winning a prize in excess of PLN 2, approx. Why such a conclusion? A gambling game and an on-line gambling game The Polish Gambling Games Act in its present version does not define a gambling game.
Licenses and permissions A casino operating license shall be granted by the Minister of Development and Public Finance.
Then, if someone organises a game of random character, for example, solitaire, on their website, with the aim, for example, to keep a user on the site when advertisements are displayed a commercial goalthen, providing a user with such entertainment free for charge, but where there is nothing to win, will be classified as a gambling game on a gaming machine, and organising it and participating in it can lead even to criminal penalties.
Hence, it is a little surprising that the Act continues to include Article 31 clause 2, setting forth the condition dualit 2 slot toaster best price an operator of betting on the results of sports contests between people or animals is required to obtain the consent of national organisers of such competitions for the use of their results.
Other information The activity within the field of cylindrical games, card games, dice games and games on slot machines shall be conducted under the casino operating license. Polish operators cope with the payment of such turnover tax by shifting the burden to the players — e.
Such organisations often require a charge in the form of a specified fraction of a percent of revenues generated by the operator in the previous year. The amendment will delete the requirement of offering a win from the definition of an audiotext lottery, while retaining this requirement for all other types of games of chance. Such change of the definition would allow us to avoid doubts as to whether a private computer or a smartphone used by a player to take part in gambling tax in poland game automatically becomes a gaming device or a machine whose possession is forbidden.
Namely, gambling games will include only those black jack, poker and baccarat games that are played for cash prizes or material prizes. The current definition does not account for the fact that many of these computer games or smartphone games require that a player develop or use their skills. The draft amendment of the Act includes a new definition of a gaming device, though.
If the amendment enters into force in its present form, an audiotext lottery will be defined gambling tax in poland a lottery, in which users can participate through a paid phone call or by sending a text message, regardless of whether the entity organising it offers cash wins or material wins. The very restriction of the freedom to operate in Poland may also fail the proportionality test that allows for restricting freedoms, but only where such restrictions are necessary and proportionate, and therefore, if the use of less onerous measures would not allow to achieve the appropriate level of protection of the public interest, understood here as the protection of users against threats of pathological gambling.
The scope of the state monopoly on Polish gambling The draft amendment of the Act significantly broadens the scope of the State Treasury monopoly on gambling.
A literal interpretation of this provision should lead to the conclusion that once the Act is amended, it will not apply to organising games in the Internet, where the rules of such games correspond to the rules of betting or card games.
There is no doubt that only such opening and the consequent extension of the scope of licensed gambling, especially — the group of entities entitled under relevant concessions or licenses to provide online gambling services, can guarantee meeting the primary objectives of user protection, ring-fencing the market and reducing the grey market.
The Minister of Development and Public Finance is responsible for granting permissions for cash bingo hall and betting. This means that on the one hand, the legislator notes that gambling games properly licensed in Poland, including online games, are entertainment that can and should be enjoyed by citizens and such an assessment deserves approvalbut on the other hand, the legislator believes that Polish citizens or, more broadly, Polish residents, can enjoy such licensed entertainment only when they buy the service from our monopolist.
This means that if a game of poker is not played for a cash prize or a material prize, then poker is not a gambling game, and thus, is not subject to the regulations of the Polish Gambling Games Act.
Therefore, as already described above, it would be recommendable to exclude online poker from the scope of the monopoly of the State Treasury, to allow gambling tax in poland operators to obtain a licence for online poker, and to allow Polish players to participate in international poker tournaments played online.
Namely, the Polish Act stipulates that a promotional lottery in which a user can participate free of charge, through acquisition of goods, services or other proof of participation in the game, is a game of chance and consequently, a gambling gameif the entity organising it offers cash wins or material wins.
The current definition of a game on a gaming machine is definitely too gambling tax in poland, because in practice it classifies every form of entertainment on mechanical, electromechanical or electronic devices, including computers devices and mobile phones, as a gambling game, if only any element of randomness is perceivable in it, and if a player can through it win something.
This can be achieved, for example, by replacing draft Article 4 clause 1 point 3 with the definition of a gaming machine as a mechanical, electromechanical or eclectic device, including a computer device, on which games on gaming machines are organised.
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