In review: licensing and taxation of gambling activities in France
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Sports betting has been allowed in France since 1985. The PMU has exclusive rights on the organisation of sports betting in French territory. Online gambling is restricted to land-based sports bets. All gaming circles have closed down except one in Paris. New form of company called gaming clubs has recently been created under French law. It requires a gambling licence to offer online gambling services targeting French users. It is also necessary to prove that the services are blocked for French people and that they are specifically aimed at French. French courts have considered that a foreign- based online betting website registered with a .fr domain name could be illegal.
Online gambling is legal in France. There are a number of rules regarding the games and events that are authorised under the Online Gambling Law. The law also covers the protection of minors and gambling addiction. The management of the voluntary gambling bans file has been entrusted to the ANJ since December 2020. It is also possible to be included on a list of compulsive gamblers. A fine of €100,000 is introduced for selling or offering free gambling and games of chance to minors. They are also required to prevent minors from participating in any gambling activity.
In review: licensing and taxation of gambling activities in France. Poker games: Texas Hold'em, Texas Hurdle, Omaha, High/Low pot limit, Seven Card Stud Poker, Razz (or Low) limit. Sports betting: a list detailing the sports competitions that can be subject to online gambling and the types of events in such competitions. Horse betting.
Land-based casino managers and board members must obtain an authorisation from the Ministry of Home Affairs. Staff with responsibilities relating to access control, security personnel and CCTV operators must also obtain a specific authorization from French Ministry. Online gambling operators are required to prevent listed players from participating in any gambling activities. The ANJ may refuse to grant a licence to an operator if any of its owners, managers or executive officers have been convicted in the course of the previous 10 years for committing a series of criminal offences. Software must be approved by the ANj prior to the beginning of any online gambling operation using the software concerned.
Gambling activities in France are regulated. They must display information on their websites regarding the existence of the list and the possibility for players to receive help.
The application for approval must contain a specific analysis that covers potential vulnerabilities. French regulations provide for specific rules for funding of players' accounts and for the reimbursement of funds to players. A player's account may only be credited by its holder or by the gaming operator for winnings earned by a player or as a promotional offer.
The generating processes are random. The data series are not repeatable.
In France, taxes are imposed on gambling operators, sports betting operators and lottery operators. A player's casino gains in excess of €1,500 are subject to 12%. The law has recently been modified to apply only to real-estate wealth. Professional players are taxed as non-commercial profits. The interest generated by such gains is subject of such taxation. The winners of important gains could be subjected to the French wealth tax. It is not possible to make a profit from gambling. Each sport betting operator must execute an agreement with the relevant sports federation.
