Culture, amusement, sports, and media

Amendments for your sector

Yet to come into effect (2)

Betting and lottery tax to increase

Effective date: 1 januari 2025

Do you organise games of chance in the Netherlands, such as casino games, online games of chance, or sports betting? Or do you operate gaming machines? The betting and lottery tax will go up from 2025...

VAT rate on culture, books, and sports set to increase to 21% in 2026

Effective date: 1 januari 2026

Are you an entrepreneur in the cultural sector? Do you create art, sell books, or give concerts? Or are you an entrepreneur in the sports sector? Do you for example own a gym or do you offer other...

Already in effect (1)

Hosting company that has child porn on servers can be fined

Effective date: 1 juli 2024

Do you work at a hosting company? Hosting companies have to clean their servers of online child sexual abuse images. The harmful images must be deleted and then be made inaccessible to internet users....

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