The Ksa partially refunds casinos’ COVID taxes
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20 Oct 2025 •
Reading time: 3 minutes During the COVID-19 pandemic, many casinos in the Netherlands were closed for health reasons. However, several operators were taxed by the Ksa for periods when it was impossible to operate. A recent court ruling has led to a reversal: the Ksa is now offering the operators concerned the possibility of claiming a partial refund of their 2020-2021 taxes.
The judicial turnaround: a victory for an operator
In a high-profile case, a Dutch operator, JVH Gaming, was imposed a heavy tax burden for 2020, despite being unable to operate during the periods of closure imposed by the pandemic. On appeal, the Council of State ruled in July 2025 that the Ksa had erred in not adjusting the tax to take account of the days of forced inactivity.
The Council of State ruled that the Ksa had to take into account the days of forced closure when setting the tax; in other words, an operator cannot be taxed for days when operating was prohibited. As a result, the amount levied was recalculated, and the initial bill of more than €664,000 was reduced to around €411,000.
This decision is symbolic in nature: it sets a precedent enabling other operators in a similar situation to apply for a tax adjustment.
Opening the door to other operators: the Ksa’s response
Following this decision, the Kansspelautoriteit announced that it would allow all gambling and slot machine operators who suffered forced closures during the pandemic to claim a partial refund of their taxes for the years 2020 and 2021.
According to the Ksa’s official announcement, only the days on which the operator was prohibited from opening are eligible for a refund. The correction is not automatic: each request will be examined on a case-by-case basis to verify its validity. In addition, Ksa undertakes to pay the statutory interest from the date of the initial payment to the date of repayment.
For subsequent years, the Ksa states that for 2022, the adjustment will be automatically included in the final tax assessment. There will therefore be no need to submit an application for that year – the adjustment will be made automatically.
However, the Ksa warns that a refund request could have tax or accounting consequences, particularly if the operator has already received Covid aid or subsidies linked to the pandemic. It is up to the operator to assess whether the request for reimbursement makes sense in his financial context.
The deadline for applications is 14 November 2025. After that date, the opportunity will be lost.
A perspective for the sector and beyond
This decision carries a message for the entire gambling sector in the Netherlands. It recognises that taxation without taking into account the effects of a global crisis is unfair, and that flexibility is needed in tax regimes to deal with exceptional episodes.
In the wider context of gaming regulation, the case could inspire similar demands in other affected sectors, or encourage authorities to provide for automatic adjustment mechanisms in the event of a crisis.
Moreover, for hesitant operators, the window until 14 November 2025 is an opportunity not to be missed. Perhaps a legal quote or a position from a tax lawyer could influence whether or not to file an application.