Special contribution to the horse racing sport
On January 1st 2018, betting on horse racing in Denmark was liberalised.
In connection to this, a special contribution of 8 percent of the bet must now be paid when betting on Danish horse races. The administration of the special contribution is handled by The Danish Gambling Authority
Unlike other gambling fees, where a fee is paid according to the gross gaming revenue, a special contribution of the player's stake on Danish horse races must be paid. Whether the bet is closed before time (cash out) or not, the special contribution must be paid.
Further down, you will find examples of how the special contribution is calculated.
Obligation to notify
The license holders offering bets on Danish horse races must submit a notification to the The Danish Gambling Authority before betting is introduced.
Notification may be given by sending an e-mail to The Danish Gambling Authority email@example.com. Once the notification has been received, the Gambling Authority sends a receipt.
Statement and payment of the special contribution
The special contribution must be stated and paid quarterly.
By the 15th of the following month after the end of each quarter, the special contribution must be stated and paid to the The Danish Gambling Authority. That is, the special contribution for the first quarter must be stated and paid by April 15th, July 15th, October 15th and January 15th.
The statement is given by sending an e-mail to The Danish Gambling Authority at firstname.lastname@example.org (link sends e-mail).
The e-mail must contain information about the license holder’s name, the total stakes in betting on Danish horse races and the calculated special contribution.
The calculated special contribution must be paid to The Danish Gambling Authority at reg. 0216 account number 4069056741 - IBAN DK 79 0216 4069 0567 41, BIC/SWIFT DABADKKK. The payment must be marked 1110037400 and the name of the license holder to which the payment relates.
Questions to the above may be addressed to your usual contact person in The Danish Gambling Authority or at email@example.com
Below are a number of examples of how the special contribution is calculated
A player bets 200 DKK on Horse 1, who will participate in a race on Fyens Væddeløbsbane;
8% of 200 DKK, i.e. 16 DKK must be paid, regardless of whether the player wins or not, regardless of the nationality of Horse 1 and the location of his stable and regardless of whether the player closes the bet before Horse 1 has run. However, if the race does not take place in Denmark, no special contribution must be paid.
If a Danish horserace is included in a combination bet with other bets, the special contribution of the players entire contribution must be paid.
A player bets 200 DKK on Horse 1, who will participate in a race on Fyens Væddeløbsbane combined with OB beating Real Madrid;
8% of 200 DKK , i.e. 16 DKK, must be paid regardless of whether the horse race or football match takes place first.
Bets that combine more Danish horseraces are only subject to the special contribution once.
A player bets 200 DKK on Horse 1 combined with another Horse 2 winning another run on Fyens Væddeløbsbane.
8% of 200 DKK, i.e. 16 DKK, must be paid. - The payment will not increase by the fact that there are more Danish horses in the bet.
If "packed bets" are played, such as all triples of five events, the special contribution is only paid for the combinations which include betting involving horse races on Danish racecourses.
Horse 1, Horse 2, OB beats Real Madrid, and Denmark win the World Cup in football is played as all doubles of four events - for a total of 120 DKK (6 bets of 20 DKK).
8% of 100 DKK, i.e. 8 DKK, must be paid, as OB and Denmark are free of charge (and the horse combination is only liable once) - see example 3.
In the case of Bet Exchange, the special contribution is to be paid on both sides of the bet.
On a betexchange a bet of 200 DKK is placed on Horse 1 at odds 3.
8% of 800 DKK, i.e. 64 DKK, must be paid, whether Horse 1 wins or not (since the other party in the bet will pay 600 DKK if Horse 1 wins).