DenmarkRetsinformation
Gambling ads curbed at live sport, excess-tax allowance cut to fund pact
L 37, tabled 7 October 2026, curbs gambling ads around live sport and schools, adds retailer licensing, and cuts the excess-tax allowance supplement to 0.2 points from 2027.
By Taxxa AI OyPublished 8 October 2026
Gambling operators, retailers, influencers and every company overpaying preliminary corporation tax face bill L 37Retsinformation, tabled in the Folketing on 7 October 2026
Retsinformation by the Minister for Taxation and Growth
Retsinformation. The bill re-tables bill L 127
Retsinformation, which lapsed at the general election
Retsinformation, and implements the 24 October 2025 Spilpakke 1 agreement
Retsinformation on a more responsible gambling market. The act would enter into force on 1 January 2027
Retsinformation, with marketing and duty-of-care provisions applying from 1 July 2027
Retsinformation and the retail-permit regime from 1 October 2027
Retsinformation, while the authority may process retailer applications from 1 April 2027
Retsinformation.
Gambling advertising must present winning chances correctlyRetsinformation and present gambling as entertainment
Retsinformation, must not target or specially appeal to under-18s
Retsinformation, must not use authorities or anyone under 25, and must not link play to success, money worries or social acceptance. Marketing is banned on public transport, in public spaces within 200 metres of schools and youth-education institutions
Retsinformation, and from 10 minutes before to 10 minutes after live-sports broadcasts
Retsinformation, including live odds at the venue
Retsinformation. Affiliates and influencers become liable alongside operators
Retsinformation, and turnover-based commission from player losses or revenue is banned
Retsinformation.
Licence holders must monitor player behaviour and act immediately on signs of problem gamblingRetsinformation, with written responsible-gambling procedures
Retsinformation and trained staff
Retsinformation. Dice games and wheels of fortune enter online casino and live-casino scope
Retsinformation, slot-machine permits run up to five years nationwide instead of per premises
Retsinformation, restaurants with alcohol licences keep at most three machines
Retsinformation, and the gambling-hall concept absorbs betting shops
Retsinformation: halls must be clearly delimited
Retsinformation, staffed throughout opening hours
Retsinformation, closed to under-18s and to under-18 staff
Retsinformation, limited to 07.00-24.00 for machines and simulated-sports betting
Retsinformation, with only drinks up to 6 per cent alcohol by volume
Retsinformation. Daily retail operation moves from approved managers to licensed retailers
Retsinformation.
Supervision is extended to referral pages steering Danish players to unlicensed sites regardless of targetingRetsinformation, with blocking orders against whole sites marketing or brokering unlicensed gambling
Retsinformation, penalty-order powers clarified, and fines scaled to gross gaming revenue for online breaches
Retsinformation with fixed tariffs for land-based ones
Retsinformation.
Funding comes from company taxRetsinformation: the fixed supplement in the excess-tax allowance rate under section 29 B(8) of the Corporation Tax Act
Retsinformation falls from 0.75 to 0.2 percentage points
Retsinformation
Retsinformation from income year 2027
Retsinformation. At 2025 levels the allowance would have been 2.2 rather than 2.8 per cent
Retsinformation, worth about DKK 70 million gross
Retsinformation and DKK 40 million after feedback annually
Retsinformation.
Legal basis: bill L 37 (Fremsat den 7. oktober 2026Retsinformation) amending the Gambling Act (lov om spil)
Retsinformation, the Corporation Tax Act (selskabsskatteloven) and the Gambling Duties Act
Retsinformation; Aftale om Spilpakke 1 of 24 October 2025
Retsinformation.
Pull gambling ads from live-sports windows, public spaces near schools and transit; apply for retailer permits from 1 April 2027; stop paying excess corporation tax early for the allowance.
Sources
- Skriftlig fremsættelse (7. oktober 2026) - L 37
- Forslag til Lov om ændring af lov om spil, selskabsskatteloven og lov om afgifter af spil (Skærpede regler for markedsføring og udbud af spil, styrket tilsyn med det uregulerede marked og fastlæggelse af kriterier for beregning af bøder, indførelse af forhandlergodkendelse og nyfortolkning af spillehaller i forbindelse med landbaseret udbud af spil og nedsættelse af godtgørelsen ved selskabers overskydende skat)
- Bekendtgørelse af selskabsskatteloven