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Sovereign state
Europe
ISO LU

Luxembourg: gambling regulation and licensing

  • Online sports bettingMonopoly
  • Online casinoGrey market
  • Online pokerGrey market
  • iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
Ministry of Justice, gambling, betting, tombolas and lotteries service
Headline tax
Not yet verified
Licence required
Yes
Last verified
23 Sept 2026

Summary

Luxembourg runs a prohibition with narrow exceptions and a tolerated offshore online market. The Law of 20 April 1977 bans the exploitation of games of chance, then allows charitable lotteries, casinos installed in the interest of tourism under a Government Council concession, and sports betting with the Minister of Justice's authorisation. The Law of 22 May 2009 puts the Loterie Nationale outside that law entirely: it may offer all forms of lotteries and sports betting, online and in shops, under the Prime Minister's supervision. There is no independent regulator; the Ministry of Justice handles authorisations and the tax administration collects the levies. In practice there is one casino, Casino 2000 at Mondorf-les-Bains, whose concession was extended for 20 years in 2019, and one lottery. The Loterie's audited accounts put 2025 gross gaming revenue at EUR 99.2 million, up 9% on 2024, driven by its Video Lottery Terminal network and sports betting (EUR 5.5 million), without an online split. No online licence exists, but the Minister of Justice told the Chamber in 2022 that games offered from EU states where they are legal cannot be prohibited, so EU-licensed sites serve residents while local advertising of unauthorised games is an offence. The casino levy is 10% to 85% of the product of games, set by regulation; authorised sports betting pays 15% of gross stakes; the Loterie pays no gaming tax and half its result goes to social funds. Bill 8679, deposited in January 2026, would raise the penalty for illegal games to five to eight years and EUR 500,000, criminalise advertising and playing illegal games and make selling games to under-18s an offence. The Conseil d'État lodged several formal objections in June 2026, and the prosecutors warned the monopoly may breach EU law. The government says a wider monopolistic reform will follow.

Common pitfalls

Reading the article 4 sports betting authorisation as an open licensing route: it is ministerial, discretionary, requires bets in authorised premises and carries a 15% levy on gross stakes. Treating offshore tolerance as legality: establishment, advertising and terminals in Luxembourg remain offences, and bill 8679 would make advertising and playing illegal games criminal. Quoting the Loterie’s EUR 99.2 million as online revenue: the accounts do not split online from retail. Assuming the Loterie Nationale is licensed under the 1977 law: it sits outside that law, which is why the Conseil d’État questions whether the AML law reaches it.

Key facts

Regulator
Ministry of Justice, gambling, betting, tombolas and lotteries service
Regulator type
Government ministry
Headline tax
Not yet verified
Licence required
Yes
Minimum age
Not yet verified
Tax base
Casino: state levy on the product of games, defined for banked games as the house win after a 25% expense abatement and up to 10% more for artistic events, and for card-room games as the rake; the rate, proportional or progressive, is fixed by regulation between 10% and 85% and paid on the 1st and 15th of each month (1977 law, article 12). The rate regulation was not retrieved. The product of games is exempt from income and wealth tax and VAT; the host commune receives 20% of the levy, capped at a fifth of its budget, and may tax entry cards. Authorised sports betting: levy of 15% of gross stakes, due on receipt and paid monthly, plus an initial tax (1987 regulation, articles 17 to 21). Loterie Nationale: the Œuvre is exempt from all state and communal taxes except VAT and fees (2009 law, article 8); half its result goes by regulation to the Fonds National de Solidarité and communal social offices.

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Not yet verified
Local server required
Not yet verified
Bank guarantee or bond
The Minister of Justice may require personal sureties or real guarantees of sports betting operators, up to LUF 5 million, raisable to LUF 10 million (1977 law, article 4; 1987 regulation, article 3).
Notable licensees
Casino 2000, Mondorf-les-Bains (casino concession), Loterie Nationale (statutory, outside the 1977 law)
Certification requirements
Casino staff must be approved by the Minister of Justice before starting work (1977 law, article 8). Sports betting validation machines must be approved by the Ministers of Finance and Justice (1987 regulation, article 10).
Barriers to entry
There is no online licence and the government says the coming global reform will be monopolistic. A land-based casino needs a Government Council concession justified by tourism, and none was sought in the eight years to 2022. Sports betting authorisations exist under article 4, but the 15% levy on gross stakes, the requirement to take bets in authorised premises and the Loterie Nationale’s carve-out leave little room; two requests reached the Ministry in eight years. EU-licensed operators serve the market from abroad, tolerated but unable to establish, advertise or place terminals locally.

Licence types

  • Casino concession (articles 5 to 7)

    Scope
    Authorisation by decision of the Government Council, personal to the holder, granted after inquiry on a cahier des charges from the Minister of Finance with the opinion of the Conseil d’État, for casinos installed in the interest of tourism. The decree fixes the term, permitted games, supervision, admission conditions, opening hours and the levy rate. Revocable without compensation.
    Term
    Set by the concession decree; Casino 2000 was extended for 20 years in July 2019
    Fee basis
    Levy of 10% to 85% on the product of games under article 12, rate set by regulation
  • Sports betting authorisation (article 4)

    Scope
    Prior authorisation of the Minister of Justice to accept bets on sports events, directly or through intermediaries, under the 1987 regulation: application with criminal records and the bet rules, a Luxembourg general agent for foreign organisers, bets taken only in premises the Minister authorises, and staff approval.
    Fee basis
    Initial tax set in the authorisation (capped at EUR 619.73 by the law) plus a levy of 15% of gross stakes (1987 regulation, article 17)
    Renewal terms
    Authorisations are personal and revocable (1987 regulation, article 6).
  • Charitable lottery or tombola authorisation (article 2)

    Scope
    Communal authorisation up to EUR 12,500 of tickets, ministerial above, only for philanthropic, religious, scientific, artistic, educational, social, sporting or tourism purposes.

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
VAT treatment
Casino product of games exempt from VAT (1977 law, article 12 V). The Œuvre remains liable to VAT (2009 law, article 8).
Tax base
Casino: state levy on the product of games, defined for banked games as the house win after a 25% expense abatement and up to 10% more for artistic events, and for card-room games as the rake; the rate, proportional or progressive, is fixed by regulation between 10% and 85% and paid on the 1st and 15th of each month (1977 law, article 12). The rate regulation was not retrieved. The product of games is exempt from income and wealth tax and VAT; the host commune receives 20% of the levy, capped at a fifth of its budget, and may tax entry cards. Authorised sports betting: levy of 15% of gross stakes, due on receipt and paid monthly, plus an initial tax (1987 regulation, articles 17 to 21). Loterie Nationale: the Œuvre is exempt from all state and communal taxes except VAT and fees (2009 law, article 8); half its result goes by regulation to the Fonds National de Solidarité and communal social offices.

Earmarked levies

  • Communal share of the casino levy: 20% of the levy, capped at one fifth of the communal budget (Commune where the casino is located)
  • Statutory shares of the Œuvre’s result: One third to the Fonds National de Solidarité and one sixth to the communal social offices (grand-ducal regulation of 16 January 2013): EUR 18.6 million of the 2025 result (Fonds National de Solidarité and communal social offices)

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
KYC timing
Loterie Nationale online: at account opening, before play. Casinos: at the EUR 2,000 threshold.
AML regime
Law of 12 November 2004 as amended, applied to gambling providers governed by the 1977 law. The Conseil d’État and the district prosecutors consider the Loterie Nationale outside it because its products are excluded from the 1977 law; the prosecutors report that the Loterie’s cash terminals in bars pay out up to EUR 1,999 without identity checks and that no gambling operator filed a suspicious transaction report in 2024.
AML supervisor
Administration de l’enregistrement, des domaines et de la TVA (AED), as residual supervisor under article 2-1(8) of the AML law
Deposit limits
Loterie Nationale online: EUR 5 minimum, EUR 500 per transaction and EUR 2,500 a month, with lower limits the player can set; reductions apply at once, increases after 24 hours.
KYC requirements
Gambling service providers under the 1977 law must identify customers who collect winnings or place stakes of EUR 2,000 or more, in one or linked operations (AML law, article 3). Casinos must cooperate with law enforcement and report suspicious facts to the Procureur d’État (1977 law, articles 13-1 to 13-3, fines of EUR 1,250 to 125,000 under article 17-1). Casino operators, directors, shareholders and beneficial owners must keep their professional honourability (article 7). The Loterie Nationale’s online account requires identity documents, a residence certificate under three months old and a liveness check.
Stake limits
Not yet verified
Mandatory player messaging
The Loterie Nationale must inform the public clearly of the real chances of winning for each product and run campaigns on the economic, social and psychological risks of gambling dependence (2009 law, article 9(2)).
Reporting obligations
Casinos keep a special gaming account open to inspection by the direct tax administration at any time (1977 law, articles 12 III and 13). Sports betting operators keep separate accounts for bets taken in Luxembourg and file a monthly levy return (1987 regulation, articles 16 and 21). The Œuvre submits its audited accounts to the Prime Minister by 15 May (2009 law, article 7).
Game content restrictions
Casino games and their operation are fixed by the concession decree (1977 law, articles 6 and 7); credit and loans for play are banned (article 10); casino staff may not play or share in game proceeds (article 9). Penalties double for offences against a person under 21 (article 18). The Loterie Nationale offers player self-exclusion of one day to ten years on its own account. The district prosecutors note that the bill contains no player database, deposit, loss or playing-time caps, or central exclusion system for the monopoly holder.

Minimum age by vertical

  • iLottery: 18+

Advertising

Advertising permitted
Yes
Penalties for breach
Article 16: eight days to one month and a fine (EUR 63 to 3,750 in the consolidated text; the Minister of Justice quoted EUR 251 to 15,000 in 2022).

Restrictions

  • Publicising an unauthorised gaming establishment by notice, advertisement, poster or any other means of publication is an offence (1977 law, article 16).
  • Advertising that states or implies, contrary to fact, that betting is organised for the benefit of the State, a public body, a sports association or a charity is banned (1987 regulation, article 15).
  • General advertising law applies otherwise: the Minister of Justice points to directives 2006/114 and 2005/29 as transposed in the Code de la consommation.
  • Bill 8679 would make advertising or promoting prohibited or unauthorised games of chance, in any place or form, punishable by one to three years and EUR 50,000 to 150,000.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Bank card in the player’s name issued in Luxembourg or the EU (Loterie Nationale online deposits), Bank transfer to a Luxembourg account (Loterie Nationale online withdrawals)
Withdrawal timeframe rules
Loterie Nationale online winnings up to EUR 2,500 are credited to the account and transferred at the player’s request; above EUR 2,500 they are transferred automatically; above EUR 250,000 they are paid at head office. On account closure, balances are transferred within ten working days.
Currency restrictions
Loterie Nationale online accounts take euros only, from cards in the player’s name; company payment methods are refused and withdrawals go only to an account in the player’s name at a bank established and regulated in Luxembourg. Casinos and their staff may not grant credit or loans for play (1977 law, article 10).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
A casino concession can be suspended by the Minister of Finance and revoked by the Government Council without compensation (1977 law, article 7); sports betting authorisations are personal and revocable (1987 regulation, article 6).
Criminal penalties
Unauthorised operation of games of chance or betting: eight days to six months and a fine of up to EUR 25,000 (1977 law, articles 14 and 17); tolerating excessive gambling in premises open to the public and advertising an unauthorised establishment: eight days to one month and a fine (articles 15 and 16); machines banned by article 3: eight days to six months and a fine of up to EUR 3,750 (article 19). Penalties may double for repeat offences or offences against under-21s, a bar licence ban of six months to five years follows a sentence of a month or more (article 18), and stakes and equipment are confiscated (article 21).
Operator liability
Anyone who in fact runs unauthorised games or bets is liable, and for companies the penalty applies to directors and de facto managers (1977 law, article 22). No website or payment blocking regime was found; the Minister of Justice stated in 2022 that games offered online from EU states where they are legal cannot be prohibited.
Player liability
Playing is not an offence under the current law. Bill 8679 would make taking part in prohibited or unauthorised games punishable by six months to a year and EUR 10,000 to 25,000.

Notable actions

  • Distributors and operators of slot machines and paid internet terminals in bars6 Feb 2015

    Luxembourg and Diekirch prosecutors warned that only flipper-type machines, Loterie Nationale games and ministerially authorised sports betting (then Saartoto and Lotto Rheinland-Pfalz) were lawful in bars; police to warn first and seize machines on repeat offences.

  • Illegal gaming operations24 Jul 2018

    Searches and seizures ordered by an investigating judge in several places in July 2018 in a Luxembourg prosecutor’s investigation into illegal games of chance.

  • Loterie Nationale VLT and betting terminal network10 Mar 2026

    District prosecutors report police checks in bars finding a sharp rise in Loterie Nationale VLTs and betting terminals, anonymous cash-out terminals paying up to EUR 1,999, and a 30% commission to bar owners, and warn courts may find the monopoly incompatible with article 56 TFEU.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Year-on-year growth
9.1%

Timeline

  1. 20 Apr 1977

    Law on games of chance and sports betting: general prohibition with exceptions for charitable lotteries, tourism casinos and authorised sports betting.

  2. 7 Sept 1987

    Grand-ducal regulation on sports betting sets authorisation rules and a levy of 15% of gross stakes.

  3. 22 May 2009

    Law on the Œuvre Nationale de Secours Grande-Duchesse Charlotte and the Loterie Nationale takes the Loterie outside the 1977 law, including online distribution.

  4. 6 Feb 2015

    Prosecutors warn operators of slot machines and paid internet terminals in bars that they are illegal.

  5. 24 Jul 2018

    Luxembourg prosecutor announces searches and seizures in an illegal gaming investigation.

  6. 1 Jul 2019

    Casino 2000 concession at Mondorf-les-Bains extended for 20 years (month per the Minister of Justice; day not stated).

  7. 25 Feb 2021

    Honourability and beneficial-owner requirements added for casino concessions.

  8. 18 Jan 2022

    Minister of Justice confirms no domestic online establishment is possible outside the Loterie Nationale but EU-based online offers cannot be prohibited.

  9. 1 Sept 2022

    Loterie Nationale launches its Sportsbetting product (month per its accounts).

  10. 7 Aug 2023

    Law of 7 August 2023 rewrites the honourability inquiry for casino concessions and staff.

  11. 30 Oct 2025

    Motion 4649, calling for a licensing regime and an assessment of an independent regulator, is deposited and referred to the Justice Committee.

  12. 7 Jan 2026

    Bill 8679 deposited, announced as the first stage of a monopolistic global reform.

  13. 10 Mar 2026

    Prosecutors’ opinions on bill 8679 filed, warning the Loterie Nationale monopoly may breach article 56 TFEU.

  14. 10 Jun 2026

    Conseil d’État opinion on bill 8679 with several formal objections.

  15. 29 Jun 2026

    Chambre de Commerce approves bill 8679 subject to its observations.

Outlook

Bill 8679 is in the Justice Committee and cannot pass until the government answers the Conseil d’État’s formal objections of 10 June 2026 with amendments, which then return to the Conseil d’État. The district prosecutors’ opinion that the Loterie Nationale lacks a normative framework, minor protection and AML controls for its VLTs puts pressure on the government to regulate the monopoly itself, and the Conseil d’État questioned splitting the reform in two. Motion 4649, calling for a licensing regime, an assessment of an independent regulator, a national self-exclusion register and a review of gambling taxation, sits with the same committee. No draft of the announced global reform has been deposited.

Frequently asked questions

Is online gambling legal in Luxembourg?
Only the Loterie Nationale may offer lotteries and sports betting online from Luxembourg, and no private online licence exists. The Minister of Justice said in 2022 that games offered from EU states where they are legal cannot be prohibited, so EU-licensed operators serve residents from abroad but may not establish or advertise locally.
Who regulates gambling in Luxembourg?
There is no gambling regulator. The Ministry of Justice authorises sports betting, charitable lotteries above EUR 12,500 and casino staff; casino concessions are granted by the Government Council; the tax administration collects the levies; and the Loterie Nationale is supervised by the Prime Minister.
How is gambling taxed in Luxembourg?
The casino pays a levy of 10% to 85% of the product of games, set by regulation, exempt from income tax and VAT, with 20% going to the commune. Authorised sports betting pays 15% of gross stakes. The Loterie Nationale is exempt from state and communal taxes except VAT, and half its result goes to the Fonds National de Solidarité and communal social offices.
How big is the legal market?
The Loterie Nationale reported gross gaming revenue of EUR 99.2 million for 2025, up 9%: EUR 53.9 million from instant games including VLTs, EUR 39.9 million from draw games and EUR 5.5 million from sports betting. Online is not reported separately.
What does bill 8679 change?
It would define games of chance to include skill-influenced games and paid internet terminals, raise the penalty for operating illegal games to five to eight years and EUR 250,000 to 500,000, and criminalise advertising and playing illegal games and selling games to under-18s. The Conseil d’État lodged several formal objections in June 2026, so amendments are needed before a vote.
Is Luxembourg going to open its market?
Not on current plans. The government says its global reform will take a monopolistic approach. A motion calling for a licensing regime and an assessment of an independent regulator was referred to the Justice Committee in October 2025.

iGT coverage of Luxembourg

Curacao Moves to End 'Postbox' Model with New Local Staff and Office Requirements
Regulatory

The Guardian Takes the Casino Secrets Leak to Britain, Naming Santeda, BC.Game and Stake

The newspaper's first reporting from the Curaçao regulator's files turns a licensing scandal into a question about who serves British players without a licence, and puts new documents behind its earlier reporting on the Santeda casino network. Its reporter also says the offshore trade is already moving on, to Anjouan and other lighter-touch licensors.

Sources

  1. Loi modifiée du 20 avril 1977 relative à l’exploitation des jeux de hasard et des paris relatifs aux épreuves sportives, version consolidée applicable au 22 août 2023 (last amended by the Law of 7 August 2023)

    Journal officiel du Grand-Duché de Luxembourg (Legilux)

    The consolidated text still gives the minimum fine in articles 14, 15 and 19 as EUR 63. The Parquet général (opinion on bill 8679) and the prosecutors’ 2015 notice apply EUR 251 to 25,000 for article 14, and the Minister of Justice’s 2022 answer quotes EUR 251 to 15,000 for articles 15 and 16, against EUR 63 to 3,750 in the consolidated text.

    Tier 1Accessed 23 Sept 2026Published 22 Aug 2023
  2. Tier 1Accessed 23 Sept 2026Published 22 May 2009
  3. Règlement grand-ducal du 7 septembre 1987 concernant les paris relatifs aux épreuves sportives (text as published in Mémorial A 75 of 1987)

    Journal officiel du Grand-Duché de Luxembourg (Legilux)

    Legilux flags the regulation as amended but publishes no consolidated version; figures here are from the text as published in 1987 and later amendments were not retrieved.

    Tier 1Accessed 23 Sept 2026Published 7 Sept 1987
  4. Tier 1Accessed 23 Sept 2026Published 13 Dec 2023
  5. Tier 2Accessed 23 Sept 2026Published 13 Jul 2026
  6. Projet de loi 8679, doc. parl. 8679/02: avis du Parquet général

    Chambre des Députés du Grand-Duché de Luxembourg

    The opinion’s header reads 4.5.2026 but it is signed in Luxembourg on 4 March 2026; the Conseil d’État records receiving it on 10 March 2026.

    Tier 2Accessed 23 Sept 2026Published 10 Mar 2026
  7. Projet de loi 8679, doc. parl. 8679/03: avis du Conseil d’État (10 June 2026)

    Conseil d’État du Grand-Duché de Luxembourg, via the Chambre des Députés

    Tier 1Accessed 23 Sept 2026Published 10 Jun 2026
  8. Tier 2Accessed 23 Sept 2026Published 29 Jun 2026
  9. Tier 2Accessed 23 Sept 2026Published 30 Apr 2025
  10. Loterie Nationale, Conditions générales d’utilisation of the online player account (current version)

    Loterie Nationale (Œuvre Nationale de Secours Grande-Duchesse Charlotte)

    Tier 2Accessed 23 Sept 2026
  11. Tier 1Accessed 23 Sept 2026Published 24 Jul 2018

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This page is industry reference information and not legal advice.

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