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                  Bet to win!
                   Get an overview of the rules for offering
                   betting services in Denmark

February 2012
                Are you going to offer
                betting services
                in Denmark?
Optimize your possibilities in the Danish betting market
The liberalization of the Danish betting market will give your business access to an
attractive and fast growing industry and provide your business with the possibility
of investing in and offering betting services in Denmark. The rules on betting
services are complicated but there are many possibilities and the potential is huge.

We have some of Denmark’s most experienced experts in duties and VAT
within the betting industry who are ready to help you and your business
if you consider entering the Danish betting market. We can help you and
your business benefit the most from this exciting industry.

Complying with formal requirements
and documentation requirements
We can help you get an overview of how you comply
with the documentation requirements and other formal
requirements when offering betting services in Denmark.

Applying for permission to offer betting services
in Denmark
In order to offer betting services in Denmark, your business
must as a general rule obtain a license from the Gambling      Applying for registration for betting duty
Supervision Authority. We can help your business with the      In order to settle betting duty with the Danish tax
application for such license, making sure that the numerous    authorities, your business needs to be registered for betting
requirements for documentation are met.                        duty – this also applies even though your business is not
                                                               established in Denmark and, for example, only offers online
The license is linked to a label scheme which your business    betting. We can help your business by applying for such
may use in its marketing efforts. We can ensure the correct    registration and taking care of all correspondence with
use of these labels.                                           the tax authorities and, if required, with the Gambling
                                                               Supervision Authority.

                                                               VAT return and registration
                                                               If your business has activities subject to VAT in Denmark,
                                                               the business must be registered for VAT, and VAT returns
                                                               must be filed on a current basis. We can help your business
                                                               with VAT registration and can make sure that VAT returns
                                                               are filed on a timely basis. Moreover, we can prepare
                                                               guidelines for, for example, the reporting of VAT and help
                                                               you with the technical aspects of the filing of VAT returns.
                                                                  Optimising your business
                                                                  We offer to review your business with a view to optimising
                                                                  your corporate structure so that you get maximum benefit
                                                                  from the betting market in Denmark.

                                                                  Current updating on betting duty
                                                                  We can make sure that your business is at the forefront
                                                                  of the rules, and we offer current updating in case of
                                                                  significant changes in the area.
Calculating betting duty
We can prepare a list of the various rates of duty which
vary depending on the type of betting offered. Furthermore,       Calculating payroll tax
we can prepare a tool which your business can use for the         Enterprises which offer betting services on the Danish
calculation of betting duty to be reported and settled by         betting market and which have employees in Denmark in
your business. Of course, we can also help you with your          connection with such services must settle the special Danish
dialogue with the authorities.                                    payroll tax. We can help your business with the calculation
                                                                  of the special payroll tax to be settled.

Reporting of betting duty
The timing and frequency of the reporting of betting
duty vary a lot depending on the type of betting offered.
We can help your business with current and timely
reporting of betting duty.

Complying with invoicing requirements
We can help your business by ensuring that the various
requirements to invoicing, eg VAT requirements, are
complied with every time your business issues an invoice.

Reporting of EU sales without VAT
(VAT information exchange system)
We can assist you with the reporting to the VAT information
exchange system when your business sells goods or services
without VAT to other EU countries.

                                                                                 Claus Bohn Jespersen
                                                                                 T: +45 3945 9427

                                                                                 Line Høvring Lassen
                                                                                 T: +45 3945 3573

                                                                                 Joan Faurskov Rasmussen
                                                                                 T: +45 3945 9463

                                      Meet our experts                           Anja Fie Schmidt
                                      Please contact our                         T: +45 3945 3818
                                      experts for an informal
                                      talk about your business.
                                       0075-12   Audit. Tax. Consulting.

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