Jacks.nl must pay millions – judge rules mercilessly
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2 Oct 2025 •
Reading time: 3 minutes Jacks.nl, the popular Dutch online casino owned by JOI Gaming Limited, has suffered a heavy defeat in a legal battle over gambling tax. On 29 July 2025, the court in The Hague ruled that the Kansspelautoriteit (Ksa) was right to impose gambling tax on the bonuses provided in 2022 and 2023.
The amounts involved are substantial: €1,068,534 for 2022 and €458,412 for 2023. Jacks.nl attempted to challenge these assessments. However, the court ruled that bonuses can be considered bets and are therefore subject to gambling tax.
Ksa counts free bets and free spins as stakes in games of chance
The Ksa counts bonuses such as free bets and free spins as stakes received. Jacks.nl argued that this is unfair. According to them, these bonuses do not generate direct income and should therefore be disregarded.
Nevertheless, the court ruled that players can win real prizes with this credit. According to the law, this constitutes a wager. The value of the bonus is irrelevant in this regard.
Principle of equality and property rights do not justify Jacks.nl’s position
Jacks.nl invoked property rights and the principle of equality. The court did not agree. According to the judge, online games of chance cannot be compared to physical slot machines at a fairground or in an amusement arcade.
These machines do not pay out cash prizes and have limited access. This makes the situation different from that of an online casino. The judge also considered the 1.95% gambling tax to be reasonable. This contribution is intended to fund supervision, enforcement and addiction prevention.
Tax authorities and Kansspelautoriteit collect separately
Many people confuse gambling tax with gambling levy. However, these are two different contributions. The gambling levy is paid to the Kansspelautoriteit and amounts to 1.95% of the gross gaming result.
Gambling tax is a separate levy of 34.2%, which goes directly to the treasury via the Tax and Customs Administration. Licence holders such as Jacks.nl must therefore pay both.
Other providers are also subject to strict rules and taxation
Jacks.nl was not the only company to face this strict approach. In a similar case earlier this year, ZEturf also lost a court case concerning free bets. The court ruled that free bets do count as stakes, even though they cannot be paid out directly in cash.
This ruling sets a clear policy line. The JVH Gaming case on gambling tax in 2020 also showed that the government is sticking to strict rules on bonuses.
Expected increase in tax pressure on online gambling providers
There is a good chance that providers such as Jacks.nl will be taxed even more heavily in the future. The tax burden on the gambling sector is increasing.
According to recent analyses of the consequences of tax increases for providers, this could lead to higher costs and fewer bonuses for players. The gambling authorities do not seem inclined to change their course.