Denmark Market Overview


If on the other hand the aggregator also holds the responsibility to have the games certified then the licence must be applied for and held by the aggregator entity and not the game studio.


Te licence-holding game suppliers must upload the game certification data and other relevant data to a centralised database operated by the DGA, and operators in Denmark are only allowed to offer games registered in this database on the Danish market.


Although the turnover number continues to grow in the Danish market, it seems that the market has found a somewhat stable level from an economic point of view.


An aggregator that is merely distributing games without and responsibility for certification and


compliance of the games will not require a licence and ultimately cannot obtain one. In this case,


each of the game studios distributing their games through this aggregator will need to have their own licence to supply their games in Denmark.


Te number of operators and active licences are stable and there is still a constant flow of a couple of new operators entering the market as other operators pull out.


2024 saw a few important decisions from the Danish court.


Te administrative tax court rendered a decision that the supply of games and marketing services are not gambling activities in the sense of the Danish Act on VAT.


Since gambling services are exempt from VAT under Danish law this means that a Danish entity operating gambling services in Denmark will have to pay VAT on such services meaning that affiliates and game suppliers must charge 25 per cent of Danish VAT when invoicing their services to a Danish entity operator.


With effect from 1 January 2025 all game suppliers are required to have their own licence to supply games to the Danish market. Decisive for the requirement of a licence is that the supplier has legal and technical liability and responsibility for the games.


In other words, an aggregator that is merely distributing games without and responsibility for certification and compliance of the games will not require a licence and ultimately cannot obtain one. In this case, each of the game studios distributing their games through this aggregator will need to have their own licence to supply their games in Denmark.


Te ordinary courts dismissed the Danish Gambling Authority’s administrative practice on the set-off free account management holding Danish player funds. In an insolvency estate after a Danish registered entity licensed to operate gambling in Denmark, this meant that the Danish players’ funds were not protected from being included in the general estate as anticipated by the DGA.


Although the political discussion of additional restrictions on access to market gambling in Denmark, there are currently no active proposals to change the regulation pending.


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