Tax Exemption on Winnings at Casino Zonder Nederlandse Licentie: Play Legally and Securely as a German

Winnings from online casinos remain tax-free for private players in Germany. This applies regardless of whether the provider holds a German GGL license or a foreign license from Malta or Curacao. The Income Tax Act does not classify pure gambling winnings as a taxable category of income. This exemption also applies to platforms that are often searched for under the term "Casino zonder nederlandse licentie". The prerequisite is that there is no commercial professional gambling activity and the source of funds is fully documented at the bank.

Tax exemption and legal foundations for international casinos

Winnings from online casinos are tax-free for private players in Germany because the Income Tax Act does not classify them as a type of income. This tax exemption applies regardless of the license's origin, as long as it is pure gambling. The decisive factor is the distinction from professional gambling and the correct classification of the games, as tax obligations can arise here.

Why casino winnings in Germany are usually tax-free

The legal basis for the non-taxation lies in the Income Tax Act (EStG). Pursuant to Section 2 No. 1 EStG, winnings from lotteries, sports betting, or casino games cannot be assigned to any of the seven taxable types of income. For a private individual, this income remains tax-free as long as it is not generated as part of a commercial or professional activity. The tax office views such payouts as pure windfalls on which the state does not levy direct income tax.

A critical exception is the status of professional gambler. If the tax office determines that a player acts with the intention of making a profit and with high regularity, the winnings can be classified as income from self-employment. In this case, the professional gambler is subject to full income tax liability, as the activity is then no longer considered private pleasure but a source of income. In addition, the type of game is relevant: while roulette is considered a classic game of chance, poker is often classified as a game of skill. In a game of skill like poker, a professional appearance can more quickly raise suspicions of a commercial activity, which jeopardizes tax exemption.

Difference: GGL license vs. EU license and Curacao

For the player's personal tax liability, the origin of the license is secondary as long as the winnings are classified as gambling winnings. Nevertheless, the regulatory environment differs significantly. A casino zonder nederlandse licentie or provider based in Malta often operates under an EU license, which, thanks to the freedom to provide services, may also be used in Germany. These providers are not subject to the strict German limits but are treated equally in terms of taxes for the player.

In contrast is the GGL license, which is issued by the Joint Gambling Authority of the Federal States (Gemeinsame Glücksspielbehörde der Länder). This license ensures that the provider pays German taxes (5.3% on the stake), which often leads to lower payout rates for the player. Although the GGL license offers legal certainty, it does not change the fact that the winnings themselves remain tax-free for the player. Providers from Curacao also often offer tax-free winnings, but here direct supervision by European authorities is lacking. Players should note that for providers without a German license, no data is transmitted to systems like LUGAS or OASIS, which protects privacy but reduces player protection.

The role of the Interstate Treaty on Gambling 2021

The Interstate Treaty on Gambling 2021 restructured the German market by consolidating the authority of the Joint Gambling Authority of the Federal States (GGL). This treaty primarily regulates the taxation of providers rather than that of players. Through the treaty, systems like LUGAS (for limiting stakes) and OASIS (for player bans) were introduced to minimize the risk of addiction.

For players, this means that technical restrictions such as the 1-euro limit per spin apply at GGL-licensed casinos. International providers, often known as Casino zonder nederlandse licentie, bypass these limits but remain tax-neutral for the player, as long as no commercial activity is present. The tax exemption therefore remains in place for private gamblers even under the Interstate Treaty on Gambling 2021, regardless of whether the license is based in Malta or Curacao.

When do you become a professional gambler and have to pay taxes?

The tax exemption of casino winnings in Germany applies primarily to private hobby players, but this privilege ends as soon as the tax office detects commercial activity. The decisive factor is not the origin of the provider's license, but whether you are classified as a professional player. This happens if you act with the intention of making a profit, obtain your income regularly and sustainably from gambling, and thereby secure your livelihood. In this case, the winnings are subject to income tax under the Income Tax Act.

Tax Office Criteria: Regularity and Sustainability

When classifying a player as a commercial gambler, the tax office examines not only the amount of winnings, but above all the structure of the gaming activity. A key criterion is regularity: if a player generates winnings very regularly and sustainably over a longer period, courts interpret this as a strong indication of commercial income. Added to this is sustainability, which means that the activity is designed for the long term and does not merely serve as an occasional pastime.

Another crucial factor is the intention to make a profit. While hobby players act for entertainment purposes, a professional player is assumed to use the game as an economic source to earn a living. If there is no other income from regular employment and, instead, continuously high sums flow into the account, commercial activity is highly suspected. Taking on economic risks, comparable to other trades, such as accepting regular losses, also reinforces this classification. Anyone deemed a professional player must pay tax on their winnings in accordance with the Income Tax Act, but can also write off losses for tax purposes.

Poker vs. Roulette: The Influence of Skill

The type of game has a massive impact on the tax assessment. Roulette is classified as a pure game of chance where random luck dominates. Therefore, winnings from roulette always remain tax-free for hobby players, as no intention to make a profit through strategic skill can be assumed. The situation is different for poker, which is often legally classified as a game of skill. Here, strategy and experience are decisive factors for success.

Because the player's influence on the outcome in poker is significant, successful players are more frequently classified as professional players. The tax office argues that in games of skill like poker, regular winnings are not based on luck alone, but on a professional gaming strategy. Therefore, anyone who derives their income predominantly from poker and uses it to finance their living expenses must expect a tax liability under the Income Tax Act. In contrast, for roulette or slots, the chain of proof for commercial activity is much more difficult to establish, as the element of chance is dominant.

International Tournaments and Withholding Tax

When participating in international events such as the World Series of Poker (WSOP), an additional tax dimension comes into play. Although winnings from gambling are generally tax-free for private individuals in Germany, different rules often apply abroad. In the USA, for example, poker winnings are subject to income tax and a withholding tax.

German players who win high prizes at the World Series of Poker therefore often have to pay a significant portion of their winnings directly to the US tax authorities. International finalists must often pay substantial withholding taxes in the host country. Under certain circumstances, these taxes paid abroad can be offset in Germany to avoid double taxation, but the primary tax burden is often incurred at the source. Players should check the local tax laws of the tournament country beforehand to calculate withholding taxes correctly. It is therefore essential to find out about local tax laws before participating in such tournaments, as tax exemption in one's home country does not automatically protect against withholding taxes abroad.

Note: Gambling can be addictive. Play responsibly. Help and information can be found at check-dein-spiel.de.

Banking, Anti-Money Laundering Act and Proof of Funds

The tax exemption of winnings from a casino without a Dutch license is generally given in Germany, but the biggest hurdle is not the tax office, but the compliance department of your house bank. To avoid account suspension, players must present a complete transaction history and valid proof of funds, as banks are strictly subject to the Anti-Money Laundering Act and automatically check suspicious money flows from countries like Curacao or Malta.

Why Banks Can Block Accounts

German banks are obliged to strictly comply with the Anti-Money Laundering Act, which forces them to scrutinize unusual transactions. If you receive winnings from a casino without a Dutch license, which often operates under an EU license from Malta or a license from Curacao, there is no automated comparison with German reporting systems. The bank does not recognize the incoming payment as verified gambling winnings, but rather as a potentially illegal source of funds. This can lead to an immediate account suspension until the customer proves the legality of the funds. In contrast, providers with a GGL license ensure a clear allocation through their connection to OASIS and German tax standards, making such checks redundant. Although the tax-free status of the winnings remains, civil access to the money is blocked by bank compliance if no documentation is available.

How to create a complete proof of origin

To prove the origin of winnings, a simple bank statement is often not enough, especially with providers without a German license. You must export a complete transaction history from your gaming account, which details every deposit and withdrawal with exact timestamps. A common mistake is that players only document the winnings but ignore the preceding deposits. However, banks check the ratio to rule out money laundering. In addition, you should save a confirmation of winnings or the game history as a PDF. This documentation serves as proof to the bank that the money comes from legal gambling and is not being "washed" from other sources. Keep these records carefully, as the tax office can also refer to these documents in the event of an audit, even if there is no tax liability.

Differences in documentation: GGL vs. abroad

The availability of official documents differs greatly between licensed and foreign providers. Casinos with a GGL license offer a clearer basis for documentation due to their connection to German systems. In contrast, casinos with a Curacao license or from Malta rarely offer such standardized forms. Here, the burden of proof lies entirely with the player, who must compile the transaction history and screenshots of the winnings themselves. While the EU license from Malta provides a certain regulatory framework, it lacks a direct interface with German authorities. Players must therefore act proactively and maintain complete documentation in order to react quickly in the event of an account suspension by banks. In these cases, the confirmation of winnings must often be replaced by the complete game history to support the legitimacy of the source.

Secondary tax traps: Interest, gifts, and crypto

Even though the original gambling winnings remain tax-free for private individuals in Germany, hidden costs lurk in the subsequent use of the capital. As soon as you park the funds in a bank account or shift them into other assets, the Income Tax Act applies to the resulting income. The tax exemption ends where the play money becomes yield-oriented capital income, which the tax office is indeed allowed to tax.

Must interest on casino winnings be taxed?

Yes, interest is subject to flat-rate withholding tax. If you do not spend your casino winnings immediately but leave them as an investment in a savings or call money account, you generate interest income. These earnings are no longer gambling winnings, but classic investment income, which is subject to a 25 percent tax plus solidarity surcharge and, if applicable, church tax.

This is where the saver's tax allowance comes into play: up to an amount of 1,000 euros per year (2,000 euros for married couples), this interest remains tax-free. Only when your total investment income from all sources - i.e., interest, dividends, or capital gains from securities - exceeds this allowance do you have to pay the flat-rate withholding tax. It is irrelevant whether the money originally came from a casino with a GGL license or a provider without a German license. For the tax office, only the type of income source matters retrospectively.

Gift tax on the transfer of winnings

Anyone who passes on part of their winnings to family members or friends must observe the rules of gift tax. Although the casino winning itself is tax-free, the transfer of assets to third parties can become taxable if certain tax-free allowances are exceeded. This is a common trap, as many players assume that "gifted gambling money" is also free of taxes.

Gift tax depends on the degree of relationship and the amount of the transferred sum. While spouses enjoy high tax-free allowances, even smaller sums given to more distant relatives or friends can become tax-relevant. It is therefore advisable to check the current allowances under the Gift Tax Act before making larger transactions in order to avoid unexpected additional tax payments to the tax office. Since the specific allowances can be adjusted annually, it is recommended to look at the current guidelines of the Federal Ministry of Finance to determine the exact amount of tax-free allowances.

Tax Specifics of Crypto Casinos

When it comes to withdrawals in cryptocurrencies like Bitcoin or Ethereum, a complex tax gray area arises that is often overlooked. If you receive winnings in crypto and later exchange them into Euros, from a tax perspective, this is no longer considered gambling but a private disposal transaction in accordance with Section 23 EStG, provided the holding period is less than one year.

In contrast to fiat money in a bank account, where only the interest is taxed, the capital gain of the cryptocurrency itself can be taxable here. Since many international casinos without a Dutch or German license primarily rely on crypto, players should keep this second level of taxation in mind. While pure withdrawals in Bitcoin are often anonymous, the subsequent exchange into fiat currency leaves traces that the tax office can trace during an audit. Use crypto casinos consciously and document the transaction paths so that you can prove the source of the funds in case of doubt. Particularly relevant here is the precise documentation of the acquisition price of the cryptocurrency at the time of the win, as this serves as the basis for the subsequent taxation of the capital gain.

Safety and Player Protection at Casinos without a German License

The tax exemption of winnings in casinos without a Dutch license primarily concerns the fiscal side, but regulatory safety depends on the origin of the license. While the tax office does not levy taxes on private individuals, operators without a GGL license often lack key protection mechanisms like OASIS. Players must therefore weigh tax harmlessness against the lower player protection of international licenses, as these are not linked to German regulatory systems.

Lack of Access to OASIS and LUGAS

The central risk of using a casino zonder nederlandse licentie lies in the technical separation from German control systems. OASIS (Online Abfrage Spieler Ausschluss Informations-System) is the nationwide player exclusion database that ensures banned players do not gain access to licensed offers. Foreign operators are not connected to OASIS, which means that a self-exclusion registered there has no effect internationally. This undermines the effectiveness of addiction prevention, as players who have self-excluded in Germany can seamlessly switch to platforms with a Curacao or Malta license.

Likewise, there is no connection to LUGAS (Länderübergreifendes Glücksspiel-Aufsichtssystem), which monitors compliance with the Interstate Treaty on Gambling 2021. LUGAS does not serve tax evasion enforcement, but instead controls cross-provider limits and player behavior. Without this networking, an essential pillar of Responsible Gaming is lost, as no central body monitors gambling behavior across different providers. The GGL license ensures this networking, while international licenses do not share this data sovereignty. For affected players, it is important to know that the Federal Centre for Health Education (BZgA) offers free and anonymous help for gambling addiction under the number 0800 1 11 0 111, regardless of the casino used.

Deposit Limits and Player Protection in Comparison

The Interstate Treaty on Gambling 2021 prescribes strict limits for operators with a GGL license, including a monthly deposit limit of 1,000 Euros. This measure directly serves addiction prevention and is intended to curb excessive gambling behavior. In contrast, casinos with an EU license from Malta or licenses from Curacao are not subject to these specific German restrictions. Players often find higher deposit limit options there, or no fixed upper limits at all, which increases the risk of financial losses.

While the GGL license offers legal certainty through strict regulation, international providers rely on other standards of player protection. Although the EU license guarantees the freedom to provide services and legal chances of winning, operational player protection varies greatly. A casino zonder nederlandse licentie often advertises freedom from these limits, but this also means giving up the state-mandated safety net of Responsible Gaming. Nevertheless, the security of deposits is high with reputable EU license holders, as they follow strict EU financial directives.

Trustworthiness of Malta and Curacao Licenses

The EU license, particularly issued by the Malta Gaming Authority in Malta, is considered the gold standard outside of Germany. It is based on the EU freedom to provide services and offers a high degree of safety and legal certainty for players. Winnings from such casinos are tax-free and legally protected, as Malta, as a full EU member state, enforces strict requirements. Regulation in Malta is comparable to the German GGL license, albeit without connection to OASIS or LUGAS.

In contrast are licenses from Curacao. This jurisdiction is popular for casinos without a Dutch license, as it offers less strict requirements. Although winnings here are also often tax-free for individuals, the risk of withdrawal issues is higher. Safety depends heavily on the individual operator, as regulation in Curacao is less intrusive than that of the GGL license. Players should therefore check whether the provider presents independent audits despite the Curacao license, to guarantee the fairness of the games. Addiction prevention here is solely the player's own responsibility, as no central self-exclusion system like OASIS is in place.

About this Article - Editorial & Responsibility

Author: Sarah Weber - Casino Tester & Bonus Analyst

Expertly reviewed by: Dr. Markus Hoffmann - Senior iGaming Compliance Analyst

Last updated: 2026-07-09.

This article on “tax-free winnings casino without a Dutch license” was written by Sarah Weber and expertly reviewed by Dr. Markus Hoffmann. Both update the content regularly regarding regulatory changes, license availability, and bonus conditions. All statements regarding licenses, authorities, and legal frameworks refer to publicly accessible sources (GGL (Joint Gambling Authority of the Federal States), Interstate Treaty on Gambling 2021 (GlüStV 2021)).

About the Author

8+ years of casino reviews, 200+ personally tested platforms in the EU and internationally. Former member of the eCOGRA Player Advocacy Program (2018-2022). Specialization: wagering requirements, withdrawal workflows, customer support assessment.

About the Reviewer

12+ years in the iGaming industry, including 5 years as a compliance consultant for licensed operators under the Interstate Treaty on Gambling 2021. PhD in Business Mathematics. Research focus: bonus mathematics, wager analysis, player protection systems (OASIS).

Responsible Gambling

Gambling can be addictive. If you feel you are losing control of your gaming behavior, please contact BzgA Spielsuchthilfe, Check-dein-Spiel.de, or use the central exclusion system (OASIS (central player exclusion system)). Set personal deposit and loss limits before playing with real money. Pauses and cooldown features from providers are not a sign of weakness - they are a tool for sustainable enjoyment of the game.

Legal Disclaimer

The information in this article is for editorial and comparative purposes only. It does not constitute legal advice. The legal assessment of online gambling without a German license is a gray area and is subject to ongoing adjustments by the GGL (Joint Gambling Authority of the Federal States). Players themselves are responsible for compliance with local regulations.