How Denmark regulates gambling: Spillemyndigheden licensing, ROFUS self-exclusion, tax on winnings, crypto rules and the L37 reform coming in 2027.
📌 Regulatory update — 10 October 2026: Denmark has re-tabled its gambling reform as bill L37. If passed, it phases in between January and October 2027 and makes marketing unlicensed gambling a criminal offence. Cocktailspins does not list or recommend unlicensed operators for players in Denmark. Full breakdown: Denmark Tables Gambling Reform for 2027.
Denmark opened its online gambling market to competition in 2012 under the Danish Gambling Act (Spilleloven). Before that, the state-owned Danske Spil held a monopoly. Today Spillemyndigheden, the Danish Gambling Authority, licenses online casinos, sports betting and poker, and the regulator’s public register listed 64 online licence holders in September 2026.
Licensing comes with obligations that protect players: identity checks at registration, a mandatory link to the national self-exclusion register, restrictions on bonuses and marketing, and a complaints route through the regulator. Those protections only exist at licensed operators.
Offering gambling to Danish players without a licence is illegal. Spillemyndigheden goes to court to have Danish internet providers block unlicensed sites — 334 were ordered blocked in 2025 — and it reports illegal gambling apps and advertising to Apple, Google and Meta for removal. A blocked site can disappear with player balances on it, and no Danish body can help recover them.
On 7 October 2026 the Minister for Taxation and Growth, Jakob Engel-Schmidt, presented a re-tabled reform package to the Folketing. It replaces a bill that lapsed at the election, and its first parliamentary debate is scheduled for 22 October 2026. If it passes, the measures phase in from January to October 2027.
The main changes: a whistle-to-whistle ban on gambling advertising from ten minutes before to ten minutes after live sports broadcasts from July 2027; no ads targeting under-18s or featuring anyone under 25; no gambling marketing on public transport or within 200 metres of most schools; a continuous duty of care for licensed operators; and fines scaled to gross gaming revenue. Spillemyndigheden would gain inspection powers without prior court approval, providing unlicensed gambling could carry up to one year in prison in aggravated cases, and marketing unlicensed gambling would become a criminal offence. We will update this guide after the vote.
| Where you play | Tax on winnings |
|---|---|
| Operator licensed in Denmark | Tax-free for the player |
| Operator licensed elsewhere in the EU/EEA | Tax-free for the player |
| Operator outside the EU/EEA | Personal income — must be declared |
| Lottery prizes | 15% duty above DKK 200 (charity lotteries exempt) |
The operator pays the gambling duty at licensed sites, which is why winnings there are tax-free. Winnings from operators outside the EU/EEA are taxed as personal income, which can mean marginal rates of roughly 52%. Check your own position with Skattestyrelsen if you are unsure.
For reference, these are well-known brands holding Danish licences. They are listed for information only, not as recommendations, and none of them accept cryptocurrency.
| Operator | Licence | Focus | Crypto |
|---|---|---|---|
| Danske Spil | DGA ✓ | Lottery, sports, casino | ✗ |
| Unibet DK | DGA ✓ | Sports, casino | ✗ |
| bet365 DK | DGA ✓ | Sports betting | ✗ |
| Betsson DK | DGA ✓ | Casino, sports | ✗ |
Buying, holding and selling crypto is legal in Denmark. Since the EU’s Markets in Crypto-Assets Regulation (MiCA) took full effect, exchanges serving Danish customers need authorisation as crypto-asset service providers, and they must apply full identity checks. Danish licensed gambling operators do not accept crypto as a payment method; payments run through regulated fiat rails such as cards, bank transfer and MobilePay.
Crypto gains are taxable in Denmark, generally as personal income. Keep records of every purchase, sale and transfer. For how stablecoin transfers work in general, see our USDT TRC20 explainer.
ROFUS is Denmark’s national self-exclusion register, run by Spillemyndigheden. You can exclude yourself for 24 hours, 1, 3 or 6 months, or permanently. A permanent exclusion lasts at least one year and seven days and cannot be lifted before one year has passed. Registration applies at every Danish-licensed online operator and at physical casinos. You can register with MitID at rofus.nu; questions about registration go to 72 38 60 20.
StopSpillet, Spillemyndigheden’s helpline, answers on 70 22 28 25 and also offers chat. Conversations are confidential, and the regulator does not pass information from them to other authorities. Free treatment for gambling problems is available across Denmark. Our Responsible Gambling Score explains what good player protection looks like.
Yes, with operators licensed by Spillemyndigheden, the Danish Gambling Authority. The regulator's register listed 64 online licence holders in September 2026. Gambling with unlicensed operators is outside Danish consumer protection, and Spillemyndigheden has courts order internet providers to block unlicensed sites.
Winnings from operators licensed in Denmark or elsewhere in the EU/EEA are tax-free for players, because the operator pays the gambling duty. Winnings from operators outside the EU/EEA are personal income and must be declared.
ROFUS is Denmark's national self-exclusion register, run by Spillemyndigheden. You can exclude yourself for 24 hours, 1, 3 or 6 months, or permanently (at least one year). It applies to all Danish-licensed online operators and physical casinos.
No. Licensed operators take payments through regulated fiat payment rails. Buying and holding crypto through a MiCA-authorised provider is legal in Denmark.
A bill presented on 7 October 2026. If passed, it phases in from January to October 2027, adds a whistle-to-whistle advertising ban from July 2027, a duty of care for operators, and makes marketing unlicensed gambling a criminal offence.