Part Two: Taxes levied for the benefit of local authorities and various bodies

A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is made up of the difference between the sums wagered by players and the sums paid or to be paid out to winners. The sums…

A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as sums wagered from the date on which the event or events on which the game is based take place. The sums paid…

The levies mentioned in articles 1609 novoviciesand 1609 tricies are declared and settled by the online gaming or betting operators mentioned in these articles in accordance with the following procedures: 1° For those liable for value added tax subject to the normal actual taxation system provided for in 2 of Article 287, on the annex to the declaration mentioned in 1 of the same article 287 filed in respect of…

Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.