In a significant move by the Dutch gambling regulator, Kansspelautoriteit (KSA) announced that operators impacted by the COVID-19 pandemic can now apply for tax relief. This comes in the wake of challenges that the industry has faced due to the unprecedented global health crisis that forced numerous businesses to shutter temporarily.
The decision emerged from a recent judgment by the Netherlands’ Council of State, which ruled that the KSA could not impose gambling taxes on operators compelled to close their doors during the pandemic. The appeal, resolved on July 23, 2025, highlighted that the KSA ought to have considered these closures when calculating taxes for the year 2020. Consequently, operators are now entitled to a tax refund for any periods of non-operation due to government-mandated closures.
Extending this decision, the KSA confirmed that other land-based gambling operators affected by shutdowns between 2020 and 2021 could also seek partial refunds of the Dutch levies. This refund initiative also takes into account statutory interest, calculated from the payment date of the licensee to the date of tax repayment.
Operators interested in pursuing this relief must apply to the KSA by November 14, 2025. Refund applications can be submitted for either the year 2020 or 2021, or both, depending on when their operations were forced to halt. The KSA has advised that each refund request will be scrutinized individually to ensure all claims are legitimate and justified.
This development represents a tangible relief measure for operators who have struggled to regain footing in a post-pandemic world. The regulatory body’s decision acknowledges the severe disruptions faced by the gambling industry, where physical presence and footfall are critical components of revenue generation.
However, not everyone views the refunds as a comprehensive solution. While the partial tax refunds are a step in the right direction, some stakeholders express concerns that they only scratch the surface of deeper financial woes. The pandemic inflicted long-term damage, altering consumer habits and accelerating shifts toward online platforms, which many operators may not have been prepared for. One industry insider pointed out that “this refund is helpful, but it might not be enough to fully compensate for the losses or address the ongoing challenges.”
In parallel with the refund announcement, the KSA released its Fall 2025 monitoring report, which exposed several alarming trends in the gambling sector. The report noted the persistent growth of the unregulated gaming market, contrasting sharply with the sluggish expansion of the regulated sector. Channelization rates, which measure the proportion of gambling activity within the regulated environment, showed stability in customer numbers but a decline in financial channelization, dropping from 51% to 49%. This decline is concerning as it indicates a shift of gambling funds away from regulated to unregulated markets.
The KSA described this trend as a “worrying development,” emphasizing the need for more robust measures to curb the appeal of unregulated operators. The migration of funds to the black market undermines the regulatory framework’s integrity, which is designed to protect consumers and ensure fair play.
Critics argue that the slow growth of the regulated market is partly due to the regulatory burdens that operators face, including stringent compliance requirements and taxation. These challenges, they say, make it difficult for legal operators to compete with unregulated entities that offer more attractive odds and fewer restrictions. As one observer noted, “Regulated operators are playing by the rules, but they find themselves at a disadvantage in an uneven playing field.”
In response to these challenges, the KSA is under pressure to enhance its regulatory strategies and find a balance that supports legal operators while deterring illegal activities. Industry experts suggest that simplifying regulatory processes and offering incentives could help in shifting momentum back to the regulated space.
The path forward for the Dutch gambling industry is fraught with challenges, but the KSA’s recent moves demonstrate a commitment to addressing the sector’s most pressing issues. By providing financial relief and publicly acknowledging the problems posed by unregulated markets, the KSA is taking steps to stabilize and revitalize the industry. Yet, the effectiveness of these measures will depend on continued dialogue and collaboration between regulators and operators as they navigate the evolving landscape of post-pandemic gambling.
David Harrison stands tall in gambling journalism, marrying his firsthand casino experiences with a deep understanding of betting psychology. His articles transform complex gambling jargon into engaging tales of strategy and chance, making the world of betting accessible and enjoyable. David’s knack for narrative extends beyond print, making him a sought-after speaker on gambling trends and future bets. In the realm of gambling, David is both a scholar and a storyteller, captivating readers and listeners alike.
