Dutch gaming operators receive long-awaited relief as the Netherlands Gambling Authority (KSA) opens refund applications for levies paid during Covid lockdowns.
The KSA has confirmed that land-based operators in the Netherlands can now apply for partial refunds on gambling levies paid during 2020 and 2021. The announcement follows a July 2025 ruling by the Council of State, which determined that the regulator improperly charged levies during periods when casinos and gaming venues were forced to close under Covid-19 restrictions.
The court found that operators, including slot machine and table game providers, were unfairly taxed for days when their venues were legally prohibited from operating. In compliance with the judgment, the KSA has now initiated a refund process to ensure equitable treatment across the industry.
Refunds will be calculated proportionally based on the number of days affected by mandatory closures, and statutory interest will also be reimbursed. Operators have until 14 November 2025 to file their claims. Corrections for the 2022 levy will be handled automatically during that fiscal assessment, eliminating the need for additional requests.
The KSA emphasized that each refund application will undergo a thorough verification process to confirm accuracy and compliance. Additionally, it advised operators to consider potential implications for Covid-related support measures or tax obligations before applying.
This move marks an important moment for the Dutch gaming sector, as the regulator seeks to balance legal compliance with fairness and transparency. The refunds offer long-awaited relief to operators who endured significant financial strain during the pandemic’s unprecedented disruptions.
