When determining the gambling tax for 2020, the Ksa should have taken into account the forced closure of the operator's gaming locations due to the coronavirus pandemic. The operator in question was also exempt from paying gambling tax for the days when it was not allowed to be open. The Council of State ruled this on appeal on July 23, 2025 (referring to another website). This ruling meant that the operator would reclaim the gambling tax for periods when it was forced to close.

Other operators
The coronavirus period was an exceptional situation. Therefore, the Netherlands Authority for Consumers and Markets (Ksa) has decided that other providers of slot machines and table games may also be eligible for a refund of their gambling tax for the periods in 2020 and 2021 when they were forced to close their doors.

In practice, this means a partial refund of the levies, based on the periods when the sector was forced to close due to the coronavirus. This refund also includes statutory interest from the license holder's payment date to the tax repayment date.

Applying for a refund
Those who wish to claim a (partial) refund of the gambling tax can contact the Ksa until November 14, 2025. Providers only need to submit a refund request for 2020 and/or 2021. The correction will automatically be included when determining the final gambling tax for 2022. The Ksa reviews all incoming requests for accuracy and assesses on a case-by-case basis whether to issue a refund. She cautions, however, that a refund of the gambling tax may have consequences for, for example, previously received COVID-19 support or taxes due. It is the provider's own responsibility to consider whether a refund request is worthwhile.