The tax on games and gambling applies to all types of games and gambling, that is, transactions where participants bet a sum of money, at the risk of losing it, in a hopes of winning a reward in cash or in kind. Games and gambling are practised in the most diverse forms: competitions, fights, matches, games of skill, entertainment, predictions, tombolas, etc. and by any means available, whether in game halls, betting shops or using technology.
The organiser of games and gambling, their intermediary, who is established in Belgium, or the casino operator is responsible for the tax
