Denmark has notified the European Commission of a draft bill amending its gambling legislation and the Corporate Income Tax Act, in line with the procedure set out in Directive (EU) 2015/1535. The notification was submitted on January 13, 2026.
The measure, presented by the Danish government through the Danish Business Authority (Erhvervsstyrelsen) and the Ministry of Finance, falls under the category of “Hasardspil” (gambling) and specifically targets the gambling sector.
One of the cornerstones of the reform is the tightening of rules on gambling advertising. The draft bill includes:
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a ban on broadcasting gambling advertisements on television and streaming platforms during live sports events;
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a ban on advertising within a 200-meter radius of schools and youth education institutions, as well as inside and around public transport;
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stricter restrictions on the content of marketing campaigns, including a ban on the use of authority figures, individuals under the age of 25, and messages that may be particularly attractive to children and young people;
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tougher rules for promotion on social media and affiliate marketing activities.
Expanded Powers for Spillemyndigheden
The draft bill significantly strengthens the supervisory powers of Spillemyndigheden, the Danish Gambling Authority.
Specifically, it expands the scope of sanctionable marketing activities related to unlicensed gambling, introduces the possibility of blocking illegal advertising from unauthorized operators, and improves the authority’s ability to impose penalties in cases of violations.
The proposal also clarifies the principles and criteria for calculating fines and strengthens the legal basis for issuing administrative sanctions.
The draft bill also addresses land-based gambling by introducing a modernization of the regulatory framework.
Licenses for retail operators will replace previous operator approvals, while the rules governing locations where gambling can be offered are simplified. More precisely, the concept of a “gaming shop” is eliminated, and that of a “gaming hall” is redefined, unifying the two existing regimes.
The definitions of land-based casinos and online casinos are expanded to include additional types of gambling, with the aim of ensuring they fall fully within the scope of regulation and allowing for more effective market oversight.
The proposal also introduces a duty of care and intervention for operators, who will be required to monitor player behavior more closely.
On the fiscal side, as part of financing the political agreement, the surcharge on the refund rate of corporate income tax in the event of a surplus is reduced from 0.75% to 0.2%.
According to the Danish government, the experience gained since the partial liberalization of the gambling market, which came into force on January 1, 2012, highlights the need for new measures to combat crime, update regulations, and strengthen supervision.
The draft bill implements parts of the political agreement signed on October 24, 2025, which aims to limit and reverse the growth of gambling addiction and strengthen the protection of children and young people.
In addition to control measures, the proposal also introduces a series of simplifications designed to reduce the administrative burden on licensed operators and make the regulatory system clearer and more efficient.
