Gambling laws in Poland

Yes.

The Gambling Act (ustawa o grach hazardowych) dated 19 November 2009, as amended. 

Yes.

Except for sports betting and promotional lotteries, online gambling is a state monopoly.

Yes.

Generally, the main regulator is the Finance Minister. 

Website: www.gov.pl/web/finanse

Yes.

Gambling advertising, promotion and informing about sponsorship is subject to a regulatory regime (however, it is different for different games).

Yes.

Activities in the field of cylinder games, card games, dice games and slot machine games, cash bingo games and mutual betting may be carried out once a joint stock company or a limited liability company with its registered office in Poland obtains a licence. 

Subject to certain conditions, an exception is when these activities are carried out by joint-stock companies, limited liability companies or companies operating on the terms applicable to these companies, with their registered office in another Member State of the European Union or a Member State of the European Free Trade Association (EFTA), parties to the agreement on the European Economic Area.

Yes.

As a rule, only a joint stock company or a limited liability company with its registered office in Poland can carry out such gambling business, with the exceptions mentioned in 2.1.

Yes.

Shares in such companies can be acquired by: (i) a legal entity or company without a legal personality, whose seat is in a Member State of the European Union or a Member State of the European Free Trade Association (EFTA), parties to the agreement on the European Economic Area; (ii) an individual person who is a citizen of a European Union Member State or a Member State of the European Free Trade Association (EFTA), and parties to the agreement on the European Economic Area.

This restriction does not apply to the foreign companies listed in 2.1. 

Yes.

Foreign investment restrictions include, e.g. regulations regarding the acquisition or taking up of stocks or shares in companies, as described above.

Yes.

As a rule, the minimum amount of a joint stock company’s or limited liability company’s capital operating in the field of: (i) games conducted in casinos, is PLN 4,000,000 (EUR 825,000); (ii) games organised in a cash bingo hall or mutual bets, is PLN 2,000,000 (EUR 412,000).

Yes.

As a general rule, members of the company’s management board, supervisory board and audit committee must have either Polish citizenship or the citizenship of a European Union member state, a member state of the European Free Trade Association (EFTA), parties to the agreement on the European Economic Area or the Organisation for Economic Cooperation and Development. This requirement does not apply to the foreign companies mentioned in 2.1.

Yes.

Such obligations include providing information on their functioning at the request of authorities, submitting economic and financial data statements regarding the activity, providing information on certain changes in the structure of the share capital, composition of the management board or audit committee, termination of a contract with a representative of the company (this applies to non-Polish companies).

Yes.

Essentially, the Gambling Act sets out a regulatory licensing framework for gambling.

3.2.1 Betting?

Yes.

The Gambling Act provides the details for obtaining such licence (including in sports).

3.2.2 Sports?

Yes.

As above. Please note that an organiser of mutual betting needs to have an agreement concluded with the respective national sport organisation allowing the use of the results of sports competitions. 

3.2.3 Skill games?

No.

There are no specific licence regulations concerning skill games as long as this concerns games where no element of chance is involved and where the results of the game depend solely on the participant’s skill. 

3.2.4 Card Games?

Yes.

A specific licensing regime governs card games.

3.2.5 Casinos?

Yes.

Running a casino requires a special form of licence, namely a concession.

3.2.6 Lotteries?

Yes.

The Polish Gambling Act provides for different types of “lotteries”, e.g. raffle lotteries, promotional and audio-text lotteries. As a rule, to conduct such activity requires that a permit be obtained or that the respective notifications are made.

3.2.7 Arcades?

No.

Insofar as an arcade does not involve games where an element of chance is involved (i.e. skill-based arcade games), there should be no specific licence-related regulations. However, the conduct of activity involving the organisation of slot machine games (that have an element of chance) is specifically regulated and is subject to specific concession rules.

No.

As a general rule, such activity might not fall under the regulatory regime of the Gambling Act. However, specific activity should be evaluated on a case-by-case basis as producers of gambling devices fall under certain regulatory regime of the Gambling Act.

For casinos, six years.

A permit to operate a cash bingo hall and a permit to arrange mutual betting, six years.

Permits to organise a raffle lottery, raffle bingo, promotional lottery and audio-text lottery, up to two years.

For a licence or permit, up to six months.

For a promotion lottery, audio-text lottery and raffle lottery, up to two months.

No.

Yes.

There are specific and detailed licence requirements depending on the type of game.

Yes.

The Polish Anti-Money Laundering and Counter-Terrorism Financing Act specifies entities operating in the field of games of chance, mutual betting, card games and slot machine games within the meaning of the Polish Gambling Act as obligated entities under the Act, which means that entities operating in specified areas of gambling falls have to adhere to AML obligations and rules.

Yes.       

General reporting obligations both for AML. For data protection, please see 5.1.

In Poland, in addition to the GDPR, the Act on Personal Data Protection of 10 May 2018 applies. 

The Gambling Act of 19 November 2009 regulates certain details of data processing, e.g. the scope of personal data of guests registered at gaming centres, which should be recorded by the entity organising the game or of the winners, whose data is kept in the record of prizes paid.

Yes.        

As with the GDPR.

Yes.        

The President of the Personal Data Protection Office (PUODO). For details, please see: https://uodo.gov.pl/en/478

Yes.

Transferring cash out of and into Poland may be subject to a notification duty under the Act on Foreign Exchange Law of 27 July 2002 (Prawo dewizowe). 

If the amount of the transfer exceeds the equivalent of EUR 15,000, the transfer should be made via a bank or payment institution.

Yes.

The controls generally concern crossing a border with cash, payment transactions arising from gambling games, and anti-money laundering and terrorism financing regulations.

6.2.1 What is the approval regime and process in place?

Yes.

The notification regime provides for the Act on Foreign Exchange Law of 27 July 2002 and concerns crossing a border with cash. A written notification is required. 

6.2.2 Must permission be sought for each transaction, or can pre-approvals take place (subject to defined limitation, or otherwise)?

Yes.

In principle, the notification system applies to every border crossing.

6.2.3 Other comments

Yes.

Payment transactions arising from gambling games in Poland over the internet should be processed only via authorised payment institutions.

AML rules may apply. 

Yes.

As a general rule, advertising, promoting and announcing the sponsorship of cylinder games, card games, dice games, slot machine games and mutual betting are prohibited. However, advertising, etc. of licensed mutual betting is allowed on the conditions specified in the Gambling Act. There are also no specific prohibitions concerning “minor” forms of gambling, such as promotional lotteries.

Yes.   

The Gambling Act is both vague and strict as to the means of prohibited advertising, and also depends on the type of game.

Yes.       

This applies to businesses conducting mutual betting or this activity together with other activities that are not subject to advertising, promotion or sponsorship restrictions.

It is basically allowed to present information containing the name and other designation identifying the sponsor.

Yes.         

There is no explicit prohibition; however, numerous conditions need to be taken into account, e.g. permitted advertisements cannot evoke associations with sexual attractiveness, relaxation or rest, study or work and professional, life or financial success, and cannot be addressed to or involve minors.

Yes.        

For example, income from a raffle lottery and raffle bingo is fully allocated to the implementation of socially useful purposes, in particular charitable purposes, specified in the permit and the rules of the game.

Yes.         

Gambling advertising is subject to numerous limitations and regulations, subject to the type of the game. 

Yes.        

The Gambling Act provides for a gambling tax. The tax rate depends on the type of game: betting on sports competitions involving animals is 2.5%; raffle lottery and raffle bingo game is 10%; other betting is 12%; a cash lottery is 15%; a numerical lottery is 20%; a cash bingo game and poker tournament game are 25%; a machine game, wheel game, dice and card game are 50%. 

Yes.

Withholding income tax may apply to income earned in Poland resulting from a share in the profits of legal entities located in Poland, royalties or interest payments, licence fees and remuneration for intangible services.

Yes.

The Tax on Civil Law Transactions may apply if the transferring of cash involves conducting, among others, a sales agreement, money loan agreement, taxable distribution, drawing up articles of association, etc.

Yes.        

Offering trading/gambling games remotely into Poland may be subject to gambling tax.

Yes.

Organising or arranging gambling games in violation of the rules may be subject to the Penal Fiscal Code.

Find out more gambling regulation related to Poland in the CMS Expert Guide to online regulation in Europe.