Annual accounts 2023
All betting and/or online casino licence holders that have held a licence in the period between 1 January 2023 and 31 December 2023 must submit an annual account.
The annual account for 2022 must be completed and submitted via a questionnaire. Before you can complete the questionnaire, you will receive a link with a corresponding password. We recommend that you complete the questionnaire in one session but it should be possible to access the link at a later time and resume where you left off.
Licence holders, for whom 2023 was the first year of providing gambling products, are not required to submit an annual account. Instead, a report on the first year of providing gambling products must be submitted no later than 14 months after the licence has been used for the first time.
A renewal of a licence is considered a new licence. This means that all terms and conditions that apply to the first year of providing gambling products must be fulfilled again, including the requirement of a report one year after the licence has been used for the first time, cf. section 43(1) of the Act on Gambling.
The annual account must be in the Danish Gambling Authority’s possession no later than 30 June 2024.
What must be included in the annual account?
The annual account must include: the company’s key financial data and an account of how the licence holder has complied with the requirements of the law. The account should only concern the offering of gambling services and products in the Danish market in 2023 unless otherwise stated below.
If you hold a licence to provide gambling products in Greenland, the annual account must also cover the provision of gambling products in this area. This means that all data must include Greenland, also in the cases that additionally request data on your provision in Greenland specifically.
The Danish Gambling Authority’s use of the annual accounts
If you fail to prepare and send your annual account, it is considered a gross violation of the Gambling Act and may cause us to withdraw your licence under section 44(1)(1) of the Gambling Act.
The annual accounts are thoroughly reviewed by the Danish Gambling Authority for supervisory purposes.
Duty of confidentiality
On 28 March, the Danish National Tax Tribunal decided that the Danish Gambling Authority is not subject to the enhanced confidentiality. The decision is available on skat.dk (in Danish): Decision made by the Danish National Tax Tribunal about the enhanced confidentiality
The decision changed the Danish Gambling Authority’s former practice for disclosure of information and thereby affected the information that the Danish Gambling Authority can disclose on natural and legal persons’ financial and business circumstances etc.
The decision also meant that the Danish Gambling Authority can comment on specific cases – to the extent that it is not inconsistent with the general duty of confidentiality or subject to further restrictions.
Still subject to the general duty of confidentiality
The Danish Gambling Authority is still subject to the general duty of confidentiality in accordance with the rules of section 27 of the Public Administration Act. This means that we still do not disclose confidential information and trade secrets, just as we always process information on natural persons in accordance with the rules of the data protection legislation.
Matters on payment of taxes and duties are still subject to the enhanced duty of confidentiality, because it falls under the Tax Administration Act.
In every case, an assessment will be made to determine which data can be disclosed.
If you have any questions, please use our contact form.
Questions in the annual account 2023
Information about the licence holder:
Licence holder _________________
Contact person for the annual account _________________
E-mail address of contact person _________________
Telephone number of contact person _________________
Do you have a licence to offer online casino?
□ Yes
□ No
Do you have a licence to offer betting?
□ Yes
□ No
Do you offer online betting?
□ Yes
□ No
Do you offer land-based betting?
□ Yes
□ No
Do you exclusively offer land-based betting?
□ Yes
□ No
Do you offer gambling services and products in Greenland?
□ Yes
□ No
Are you licensed to offer gambling services in other countries?
□ Yes
□ No
If YES, please state:
In which countries:
_________________________________
The types of games covered by the licence:
_________________________________
When the licence has been issued:
_________________________________
1. Statistics – New registered players in 2023
1.1. State the number of new players who have created an account in 2023 according to age and sex:
If you have a licence to offer both betting and online casino, you may state a total number of your new players.
Men:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
Women:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
2. Statistics – Active players – Online casino
2.1. State the number of active players who have created an account in 2023 according to age and sex:
Active players mean all the players who have gambled with you (deposit of more than DKK 0) in 2023. The numbers must include active players who were registered in 2023 and active players in 2022 who were registered before 2023.
Men:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
Women:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
3. Statistics – Active players – Betting
3.1. State the number of active players on betting in total in 2023 according to age and sex.
Active players mean all the players who have gambled with you (deposit of more than DKK 0) in 2023. The numbers must include active players who were registered in 2023 and active players in 2023 who were registered before 2023.
Men:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
Women:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
4. Statistics – Greenland
4.1. State the number of registered players in Greenland who have created an account in 2023 according to age and sex:
Men:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
Women:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
4.2. State the total number of active players in 2023 in Greenland according to age and sex:
Active players mean all the players who have gambled with you (deposit of more than DKK 0) in 2023. The numbers must include active players who were registered in 2023 and active players in 2023 who were registered before 2023.
Men:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
Women:
18-25 years _________________
26-35 years _________________
36-45 years _________________
46-55 years _________________
56-65 years _________________
66-75 years _________________
76 + years _________________
5. Key financial data – Income and expenses
5.1. Key financial data – Income
If you have a licence to both online casino and betting, please state the information below for your total business activities in Denmark.
All amounts must be stated as DKK (Danish kroner).
Deposits _________________
Deposits are the total amount players pay into their accounts.
Financial income _________________
Financial income concerns the licence holder’s financial activities and includes interest income, exchange differences and profits and gains from securities.
Other income _________________
Other income concerns all other sources of income than the above-mentioned
5.1.1. key financial data - Income
Which other sources of income?
5.2. Key financial data - Expenses
If you have a licence for both online casino and betting, please state the information below for your total business activities in Denmark.
All amounts must be stated as DKK (Danish kroner).
Payouts _________________
Payouts are the total amount withdrawn by players from their accounts via various payout solutions such as bank transfers, debit cards etc.
Gambling duty _________________
Annual fee to the Danish Gambling Authority _________________
Special contribution to the horse racing sports _________________
Only relevant if you offer betting on horse racing.
Staff charges _________________
Staff charges are all expenses connection to the employment of staff, for example, salary, pension, insurance, education, training, and courses.
Financial expenses _________________
Financial expenses concern the licence holder’s financial activities and includes for example, interest expenses, and loss from securities.
Write-offs/write-downs _________________
Write-offs/write-downs are reductions of the value of a business’s assets.
Additional expenses (including marketing expenses, but excluding bonuses) _________________
Additional expenses concern all other sources of expenses, including marketing expenses).
Taxes on the profit and loss for the period _________________
Profit and loss for the year (after tax) _________________
Equity _________________
6. Key financial data – Online casino
6.1. Key financial data – Dutiable Gross Gaming Revenue
State stakes, winnings, commission, and gross gaming revenue subject to taxes on online casino in 2023.
All amounts must be stated as DKK (Danish kroner).
Stakes _________________
Stakes are defined as the sum of the stakes placed in games. Bonuses are included in stakes. Stakes from commission games must not be included.
Winnings _________________
Winnings are the total amount of money that players have won in games. Winnings from commission games must not be included.
Commission _________________
Commission is typically a percentage of the stake that players pay to the licence holder to participate in a game where they play against other players, for example poker and bingo.
Dutiable gross gaming revenue (GGR) _________________
Gross gaming revenue is defined as stakes minus winnings plus commission.
6.2. Key financial data – gross gaming revenue (GGR) in Greenland
State the gross gaming revenue from online casino offered in Greenland. If you cannot state a precise figure, please state a qualified estimate.
The amount must be stated in Danish kroner (DKK).
Gross gaming revenue in Greenland ________________
6.3 Key financial data – expectations to gross gaming revenue
What are your expectations to GGR for online casino in 2024 and 2025?
The amount must be stated in Danish kroner (DKK).
Expected gross gaming revenue in 2024 ___________________
Expected gross gaming revenue in 2025 ___________________
7. Key financial data - Betting
7.1 Key financial data – dutiable gross gaming revenue (GGR)
State stakes, winnings, commission and gross gaming revenue subject to taxes on betting in 2023.
All amounts must be stated as DKK (Danish kroner).
Stakes _________________
Stakes are defined as the sum of the stakes placed on gambling. Bonuses are included in stakes. Stakes from commission games are not included.
Winnings _________________
Winnings are the total amount players have won in gambling. Winnings from commission games are not included.
Commission _________________
Commission is a percentage of stakes or winnings that players pay to the licence holder in a game against other players. Commission is typical for licence holders who offer peer-to-peer betting exchanges.
Dutiable gross gaming revenue (GGR) _________________
Gross gaming revenue is defined as stakes minus winnings plus any commission.
7.2. Key financial data – gross gaming revenue (GGR) in Greenland
State the gross gaming revenue from betting offered in Greenland. If you cannot state a precise figure, please state a qualified estimate.
The amount must be stated in Danish kroner (DKK).
Gross gaming revenue in Greenland ________________
7.3 Key financial data – expectations to gross gaming revenue
What are your expectations for GGR for online casino in 2024 and 2025?
All amounts must be stated as DKK (Danish kroner).
Expected gross gaming revenue in 2024 ___________________
Expected gross gaming revenue in 2025 ___________________
7.4. Key financial data – sales channels
What are your stakes and winnings in the various sales channels in 2023?
All amounts must be stated as DKK (Danish kroner).
Online includes both computers and mobile phones.
Online stakes ________________
Online winnings ________________
Land-based stakes _________________
Land-based winnings ________________
7.5. Key financial data – Live betting
State stakes and winnings from live bets and bets made before the start of the event.
All amounts must be stated as DKK (Danish kroner).
Live bets – stakes _________________
Live bets – winnings _________________
Bets made before the start of an event- stakes _________________
Bets made before the start of an event – winnings _________________
8. Marketing – Online casino
8.1. Marketing – Media
Enter marketing expenses stated in Danish kroner (DKK) for the Danish market on the following media. Please note that the stated total marketing expenses and the specified amounts will be balanced, which is why the numbers should match.
TV _________________
Cinema _________________
Printed media _________________
Radio _________________
Internet: Google Ads SEO _________________
Internet: Banner advertisement on third party websites _________________
Internet: Social media _________________
Internet: Affiliates _________________
Your own website _________________
E-mail _________________
SMS _________________
Sponsorships _________________
Outdoor advertising _________________
Other _________________
Public transportation _________________
Indoor physical locations such as supermarkets, kiosks etc. _________________
8.1.1. Marketing – Sponsorships
State which associations, organizations, or businesses etc. you have sponsored.
_________________
8.1.2. Marketing – Other
State what is covered by “Other”
_________________
8.1.3. Marketing - Affiliates
How large a share of the stated costs for affiliates is settlement based on the size of the player’s loss?
_________________
8.2. Marketing – TV channels
State how much is spent on TV-marketing on the following TV channels stated in Danish kroner (DKK). The numbers must in total match the number stated under item 8.1.
TV 2 _________________
Discovery Networks Denmark (e.g. Kanal 4, 5, 6, 7 og 9) _________________
Nordic Entertainment Group (NENT)
(e.g. TV 3, 3+, 3 puls, 3 sport) _________________
Other _________________
8.2.1. Marketing – Other TV channels
Please state other TV channels.
_________________
8.3. Marketing – Social media
State how much is spent on social media marketing on the following social media stated in Danish kroner (DKK). The numbers must in total match the number stated under item 8.1.
YouTube _________________
Instagram _________________
Facebook _________________
Twitter _________________
Snapchat _________________
TikTok _________________
Influencers/Streamers _________________
By influencers/streamers
we mean persons who advertise via social media.
Other social media _________________
8.3.1 Marketing – Influencers/Streamers
Which influencer(s)/streamer(s) do you use?
_________________
8.3.2 Marketing – Other social media
Please state the other social media used.
_________________
9. Marketing – Betting
9.1. Marketing – Media
Enter marketing expenses stated in Danish kroner (DKK) for the Danish market on the following media. Please note that the stated total marketing expenses and the specified amounts will be balanced, which is why the numbers should match.
TV _________________
TV – live bets _________________
Cinema _________________
Printed media _________________
Radio _________________
Internet: Google Ads SEO _________________
Internet: Banner advertisement on third party websites _________________
Internet: Social media _________________
Internet: Affiliates _________________
Own website _________________
E-mail _________________
SMS _________________
Sponsorships _________________
Outdoor advertising _________________
Public transportation _________________
Indoor physical locations such as supermarkets, kiosks etc. _________________
Other _________________
9.1.1. Marketing – Sponsorships
State which associations, organisations or businesses etc. you have sponsored.
_________________
9.1.2. Marketing – Other
State what is covered by “Other”
_________________
9.1.3. Marketing - Affiliates
How large a share of the stated costs for affiliates is settlement based on the size of the player’s loss?
_________________
9.2. Marketing – TV channels
State how much is spent on TV-marketing on the following TV channels stated in Danish kroner (DKK). The numbers must in total match the number stated under item 9.1.
TV 2 _________________
Discovery Networks Denmark (e.g. Kanal 4, 5, 6, 7 og 9) _________________
Nordic Entertainment Group (NENT)
(e.g. TV 3, 3+, 3 puls, 3 sport) _________________
Other _________________
9.2.1. Marketing – Other TV channels
Please state other TV channels.
_________________
9.3. Marketing – Social media
State how much is spent on social media marketing on the following social media stated in Danish kroner (DKK). The numbers must in total match the number stated under item 9.1.
YouTube _________________
Instagram _________________
Facebook _________________
Twitter _________________
Snapchat _________________
TikTok _________________
Influencers/Streamers. _________________
By influencers/streamers we mean persons
who advertise via social media.
Other social media _________________
9.3.1. Marketing – Influencers/Streamers
Which influencer(s)/streamer(s) do you use?
_________________
9.3.2. Marketing – Other social media
Please state the other social media used.
_________________
10. Sales promotion - online casino
10.1. Which types of sales promotions do you use?
10.2. Bonus – Welcome bonus
State the share in percent of welcome bonuses awarded in 2023 that have been completed.
“Completed” means that all terms and conditions are met, and the bonus can be withdrawn.
_________________
10.3. Bonus – Existing customers
State the share in percent of bonuses awarded in 2023 to existing customers that have been completed.
Existing customers are customers who have created and verified their account before 1 January 2023.
“Completed” means that all terms and conditions are met, and the bonus can be withdrawn.
_________________
10.4. The value of sales promotion
State the value of the deposit liable to duty in 2023 minus the value coming from sales promotion.
_________________
State the value of the gross gaming revenue liable to duty in 2023 munis the value coming from sales promotion. _________________
10.5. Free games
Have you offered free games in 2023?
Free games are games where the player is not required to pay a deposit or stake in advance for another game to gain access to the free game.
□ Yes
□ No
10.5.1 Which free games have you offered?
_________________
10.5.2. What is the total value of the winnings from the free games you have offered?
_________________
11. Sales promotion – Betting
11.1. Which types of sales promotions do you use?
11.2. Bonus – Welcome bonus
State the share in percent of welcome bonuses awarded in 2023 that have been completed.
“Completed” means that all terms and conditions are met, and the bonus can be withdrawn.
_________________
11.3. Bonus – Existing customers
State the share in percent of bonuses awarded in 2023 to existing customers that have been completed.
“Completed” means that all terms and conditions are met, and the bonus can be withdrawn.
__________________
11.4. The value of sales promotion
State the value of the deposit liable to duty in 2023 minus the value coming from sales promotion.
_________________
State the value of the gross gaming revenue liable to duty in 2023 munis the value coming from sales promotion. _________________
11.5. Free games
Have you offered free games in 2023?
Free games are games where the player is not required to pay a deposit or stake in advance for another game to gain access to the free game.
□ Yes
□ No
10.5.1 Which free games have you offered?
_________________
10.5.2. What is the total value of the winnings from the free games you have offered?
_________________
12. Limitation of player accounts
Do you limit accounts?
By “limitation” is meant placing limits on stakes from certain players or limiting the amount of money that certain players can win. NB: Limitation does not cover deposit limits selected by the player himself.
□ Yes
□ No
13. Complaints
A complaint is defined as a player’s disagreement with a licence holder’s handling of a case or the result hereof, or if the player has used the word “complaint” in the enquiry/request.
13.1. State the number of complaints received from players.
_________________
13.2. Number of enquires, resembeling a complaint in which the word “complain(t)” is used
_________________
13.3. State the average casework time of a complaint
_________________
13.4. State the number of complaints, where the casework time has exceeded 14 days.
The casework time is calculated from the day, when the complaint is received to the day when the complainant receives a final answer.
_________________
14. Responsible gambling
14.1. Responsible gambling information
State who you have collaborated with in the preparation of the information about responsible gambling and the potential harms of gambling that you are obligated to make available on your website or user interface.
14.2. Self-test
14.2.1. Which type of self-test for compulsive gambling do you use?
□ Our own test
□ An external test
14.2.2. Are you informed of the number of players who use the self-test?
□ Yes
□ No
14.2.2.1. How many players have used the self-test?
_________________
14.2.3. Do you have access to the results of the test?
□ Yes
□ No
14.2.3.1. Is the result of the test included in the total risk assessment of the player?
□ Yes
□ No
14.3. VIP/loyalty programs
14.3.1. Do you offer players rewards and/or special treatment based on the scope of their gambling activities?
□ Yes
□ No
14.3.1.1. What do the rewards and/or special treatment consist of?
_________________
14.3.1.2. What are the criteria for being subject to the rewards or special treatment?
_________________
14.4 Young people under the age of 18 – online
14.4.1. Have you discovered that persons under 18 have gambled online?
□ Yes
□ No
14.4.1.1. State how you have discovered that persons under 18 have gambled online.
_________________
14.4.1.2. procedures you have used when you have discovered that persons under 18 have gambled online.
_________________
14.5. Deposit limit
State the median and the 90th and the 99th percentile of deposit limits set in 2023.
_________________
The median is the middle value of the deposit limits set. It is the same as the 50th percentile.
The definition of percentile (exemplified by the 99th percentile): The 99th percentile is the deposit limit whose value 99 percent of the deposit limits are below and 1 percent of the deposit limits are above.
Percentiles can typically be looked up in data programs such as Excel.
Daily deposit limits – median _________________
Daily deposit limits – 90th percentile _________________
Daily deposit limits – 99th percentile _________________
Weekly deposit limits– median _________________
Weekly deposit limits – 90th percentile _________________
Weekly deposit limits – 99th percentile _________________
Monthly deposit limits – median _________________
Monthly deposit limits – 90th percentile _________________
Monthly deposit limits – 99th percentile _________________
14.6. Self-exclusion
Number of players who have chosen a cool-off period or temporary exclusion with you:
24 hours _________________
30 days _________________
More than 30 days _________________
Permanent self-exclusion _________________
Other period _________________
14.6.1. Self-exclusion – Other period
State what is covered by “other period”.
_________________
14.7. Marketing for self-excluded players
State the measures you have in place to ensure that you do not send marketing material to players who have self-excluded from gambling on your site.
_________________
14.8 Gambling patterns
14.8.1 State how you become familiar with a player’s gambling pattern
□ Only by a manual evaluation
□ Only by automation/software
□ By a combination of both methods
14.8.1.1.Which types of criteria are included if you solely or partially use automation/software?
□ Explicit criteria (typically made up of a point system from which you can conclude how a player has been categorized in a certain risk category)
□ Machine learning (by this is meant a machine which is trained to make decisions that emulate decisions made based on a previous data set)
□ Other
14.8.1.1.1 If you have marked ”other”, please state your types of criteria.
_________________
14.8.1.2. If you use machine learning, please state how the test data is constructed.
□ Supervised learning with your own previous assessments
□ Supervised learning with external experts
□ Non-supervised learning
14.9. Responsible gambling measures
14.9.1. Is the collection of data on income, capital and similar from the player part of your measures in relation to responsible gambling?
□ Yes
□ No
14.9.1.1. State at which time you collect this type of data.
_________________
14.10. Outsourcing
14.10.1. Have you outsourced any of your obligations in relation to responsible gambling?
□ Yes
□ No
If yes:
- Which obligation(s) have been outsourced? _______________
- To whom have you outsourced the obligation? __________________
14.11 Land-based betting
14.11.1. How many unique players have you issued player ID to sine 1. October 2023?
Number _________________
14.11.2. How many cases regarding abuse of player ID have you had?
Number _________________
14.11.3. How have you uncovered the abuse of the player ID?
_________________
14.11.4. State which measures you have used to detect abuse og player ID?
_________________
15. Administrative or criminal sanctions
15.1. Have your group received any administrative or criminal sanctions in 2023 concerning money laundering or responsible gambling, including fines, court rulings, orders, reprimands, reports to the police or similar?
□ Yes
□ No
15.1.1. How many administrative and/or criminal sanctions have your group received in 2023?
Number: ________________
15.1.2. Which type(s) of sanction(s) has/have been given?
_________________
15.1.3. Who have given the sanction(s)? Please state the authority and country.
_________________
15.1.4. State the total number of administrative decisions for breaches of gambling legislation received by the group in 2023.
Number of administrative decisions in the group: ________________
16. Match-fixing
16.1 State which external alarm system you cooperate with
_________________
16.2. State how many alerts you have received from your external alarm system.
_______________
16.2.1. In case you have not suspended a bet when you have received an alert from your alarm system, please state why.
_________________
16.3. State how many alerts you have reported to your alarm system.
_______________
16.4. Have you suspended a bet based on a substantiated suspicion of match-fixing?
□ Yes
□ No
16.4.1. State how many bets you have suspended based on a substantiated suspicion of match-fixing.
_______________
16.4.2. State the event(s).
_________________
16.4.3. State the bet(s) at the event(s).
_________________
16.4.4. State the date(s) of the event(s).
_________________
16.5. State how many accounts you have closed or suspended based on a suspicion of match-fixing.
_______________
16.6. State how many alerts you have had in Denmark.
_______________
16.6.1. State who you have notified.
_________________
17. Set-off free account
17.1 State the average deposits of the 20 players with the largest amounts in their account on the 31st of December 2023.
State amount ________________
17.2 State the deposits on the set-off free account on the 31st of December 2023.
State amount ________________
18. Inactive accounts
18.1 State the number of inactive accounts on the 31st of December 2023.
By an “inactive account” is meant an account that has not been used for any gambling activities within the reference period from 1 January 2023 to 31 December 2023.
Number of inactive accounts ________________
18.1.1 Deposits on the total number of inactive accounts on the 31st of December 2023.
Amount ________________
19. Account for how you have complied with the requirements of the law.
Please provide information about the company’s main activities and developments hereof, as well as a description of significant factors that have or are expected to impact the company.
_________________
If you are part of a group, it must be described which uncertainty factors that fall on you and the group, respectively.
_________________
State the main events, such as campaigns, changes to the offer of gambling products or gambling platforms, as well as other significant initiatives etc.
_________________
What are your expectations for 2024?
_________________
20. Domains
20.1. Which active domains do you have at the time of answering the annual account 2023?
Please state the domains used under your licence to offer gambling at the time of answering this account. In case you have closed one or more domain(s) during 2023, these domains should not appear from the answer.
21. Gambling offers via apps
21.1. Do you use an app/apps to offer gambling?
By “app” is meant an application used to offer gambling activities and services via mobile devices.
□ Yes
□ No