Indtægtsbegrænsede tilladelser

Revenue-restricted licences

You can apply for a revenue-restricted licence from the Danish Gambling Authority to provide online casino or online betting. 

The revenue-restricted licences are different from the 5-year licences because 

  • The licence is only valid for up to one year
  • The gross gaming revenue (the amount wagered minus the winnings returned to players) must not exceed DKK 1 million

The revenue-restricted licence is only covered by the Danish Gambling Act and not the executive orders on online casino and betting. Therefore, the technical requirements for a revenue-restricted licence are limited, and the documentation requirements are not as extensive as for the 5-year licences. 

Read more about online casino

Read more about betting 

Guessing competitions

The licence holders of a restricted-revenue licence for online casino can provide guessing competitions, including SMS guessing competitions. 

A guessing competition is a combination game, which is covered by the Danish Gambling Act if the following conditions are met: 

  • The game has an element of both skill and chance, for instance by answering a question and then finding the winner via a draw
Guidelines about supply of guessing competitions

This guideline is intended for citizens and companies who are interested in providing guessing competitions in Denmark

  • The composition of skill and chance in a combination game, including a guessing competition, must be a natural part of the game
  • A participant in a guessing competition must have the opportunity to win prizes such as money or assets of monetary value
  • The participant must pay a deposit of money or similar

If these conditions are met, you must have a licence to provide online casino to provide this game. You can only apply for a licence to online provision of guessing competitions, including internet, telephone, radio, and TV. Thus, it is not possible to obtain a licence to land-based provision of guessing competitions.   

Turnover-restricted licence and manager games 

With a turnover-restricted licence, you can provide manager games. Manager games are typically long-term games that are centered around real-life sports events, for instance a cycle race where the player sets a fictitious team based on actual riders. The winner(s) are found based on the fictitious team’s performance which depends on the actual riders' performances in the race or the season. 

A manager game can be pool betting but can also consist of other winnings such as vacations or cars. 

The licence is based on the turnover as opposed to the revenue-restricted licence which is based on gross gaming revenue. 

The turnover-restricted licence is valid for up to one year.  

The reimbursement rate for the turnover-restricted licence must not exceed 20%. The dutiable turnover must not exceed DKK 5 million.


How to obtain a licence 

You can apply for a revenue-restricted licence and a turnover-restricted licence from the Danish Gambling Authority.

If you wish to apply for a licence, you must use applications forms 1-01 and 2-02. The application fee is DKK 63,100 (in 2024) and must be paid upon submission of your application at the latest. 

If you wish to apply for a licence to provide gambling as a person or a company, and you do not live in or is established in Denmark or a EU or an EEA country, you must appoint a representative in Denmark. The representative must be a Danish resident. If the representative is a company, the company must be established in Denmark. An appointed representative must be approved by the Danish Gambling Authority. If the representative is a person, the “Personal declaration, Annex A” must be enclosed. If the representative is a company, Annex C must be enclosed in the application.

Form 1-01

Application for revenue-restricted or turnover-restricted licence

Form 2-02

Personal declaration Annex A

Form 2-04

Declaration from representative if the representative is a company, Annex C

When you have obtained a licence

Registration and payment of gambling duty 

Form 29.063

Registration - Gambling duty - except duty on gaming machines


Gambling operators must register with the Danish Business Authority by using the registration form no. 29.063, which is available on the Danish Tax Agency’s website. If you have any questions regarding the registration or payment of gambling duty, please contact the Danish Tax Agency at tel. no. +45 72 22 18 18. You will find a guidance on how to register with the Danish Business Authority under Guidelines

Changes to the licence 

Form 2-07

Modifications of the licence to provide betting and/or online casino

If there are changes to the licence, e.g. new members of the management or board, a new representative or one of the responsible professionals, the Danish Gambling Authority must be notified. You must use form no. 2-07.

Report about supply of gambling 

Form 1-03

Report about supply of gambling for revenue-restricted or turnover-restricted licence

No later than 14 months after a revenue-restricted licence has been put to use, the licence holder must submit a report on the supply of gambling to the Danish Gambling Authority. You must use form no. 1-03.


The Danish Gambling Authority's legal guide

The legislation on all gambling categories

Guide on revenue and turnover-restricted licences

Description of requirements for applicants of turnover-restricted licences or revenue-restricted licences to provide betting and/or online casino.

Only available in Danish. 

Guide on provision of guessing competitions

This guide is aimed at persons and companies etc. who want to provide guessing competitions in Denmark.

Only available in Danish. 

The Danish Gambling Authority's guide on responsible gambling
The Danish Gambling Authority's guide on duty of disclosure when marketing and advertising gambling
Guide on sales promotion

The guide is a supplement to the gambling legislation's chapters on sales promotion and is published in December 2020, as a consequence of the new executive orders. 

Rules and regulations

Consolidation Act No. 1303
Of 04 Sep 2020

The Danish Act on Gambling

Only available in Danish

Provision of certain games is covered by the rules on anti-money laundering. You can find more information and legislation on money laundering under Prevention of money laundering. 

Read more about prevention of money laundering

List of licence holders

See licence holders for online casino and betting