Gambling Laws in Luxembourg

It's common to check out Luxembourg's gambling laws and be impressed, as just about all activities are legal. However, a closer look reveals the situation is a bit more complex, as the country lacks fit for purpose a licensing system.

Which Gambling Activities Are Legal in Luxembourg?

Although most types of gambling are legal, the reality is quite different with only specifically mentioned activities permitted under licence. There's also a monopoly which covers bingo, lottery and sports betting. Add to that the lack of licensing in the country, and you've got a complicated system.

Playing Offline and Online Casino Games

Casino gambling has been legal since 1977. However, only one venue is present, the Casino 2000 which is based in Mondorf-les-Bains. This opened in 1983 and offers a variety of games, plus entertainment and accommodation within its complex. The casino operates under licence, with the government reluctant to permit any further venues to open.

Online casinos in Luxembourg are legal, but the situation differs greatly from land-based gambling. Up until 2021, there was no mention of the activity except concerning Luxembourg's national lottery, whose games can be played online. However, an interpretation deemed the 1977 Gambling Law to also apply to online gambling sites.

Luxembourg also does not have a licensing system, which makes it impossible for companies to obtain regulation to operate. This contravenes EU fair competition laws, which means residents cannot be prosecuted for playing at foreign online casinos.

Poker Gambling With Real Money

Poker has been legal since 1977 but the game is only offered at Casino 2000. Only specifically mentioned games are permitted: small stakes poker, Texas Hold'em, Omaha and Stud. The only exceptions are games between players whose stakes do not exceed €50, which are legally allowed without a licence.

Online poker gambling is also legal but there are no sites within the country since there is no licensing system.

Bingo Betting

Bingo games fall under the monopoly control of the state-owned Loterie Nationale. Under the 2009 Lottery Law, the only other games permitted are those operated by charities and there are no standalone halls in Luxembourg. Online bingo gambling is legal but only offered by Loterie Nationale.

Purchasing Lottery Tickets

Lottery games are offered by the state-owned company Loterie Nationale, which was established in 1945. This is the only operator permitted to hold a licence too. The only exceptions are draws run for charity purposes. Available games include Euromillions, Lotto 6 of 49 and Zubito - which also operates via video lottery terminals. Online lottery gambling is legal but only offered by Loterie Nationale. Very few foreign sites allow residents to play online games for real money.

Social Gambling and Online Crypto Casinos

Private games in residential homes are allowed and the same goes for social casinos online. The sites which offer the chance to play a range of free slot games using 'credits' and 'coins'.

Lootboxes are not classed as a form of gambling in Luxembourg, even though neighbouring country Belgium disagrees. Skins gambling is not mentioned in existing legislation.

Even though the country recognises virtual currencies as a form of money, neither the Loterie Nationale nor Luxembourg's only casino accepts them. Residents can head to the vast number of foreign online crypto gambling sites instead.

Sports Betting in Luxembourg - Is It Legal?

Sports betting is legal and governed under the 1987 Sports Betting Law. Though the activity is offered on a monopoly basis by Loterie Nationale. No other companies are currently allowed to hold a licence to operate within the country. Punters can bet on sports via local lottery retailers or the Loterie Nationale website.

Fantasy sports betting is not currently mentioned in Luxembourg's gambling regulations.

Gambling Age Restrictions

Those wishing to legally gamble in Luxembourg must be at least 18 years old.

Luxembourg Gambling Tax Regulations - Do Players Pay for Winnings?

Regulations stipulate that operators must pay varying amounts based on the products offered and the circumstances under which they are offered. Sports betting and lottery game operators must pay a 15% tax on proceeds, but if draws are run for a charity then there is no tax to pay. 

Operators of casino games are liable to pay anywhere between 10% and 80% of gambling proceeds.

The good news for players in Luxembourg is gambling winnings are not taxed.

History of Gambling Laws in Luxembourg

Historically, there were many attempts to open a casino in Luxembourg as far back as 1840, with proposals rejected until 1870. Shortly after that, the first casino was opened in 1882.

In 1888 lottery games were legalised but periods of prohibition followed, with the Loterie Nationale finally established in 1945. This marked the start of the modern period of legalisation.

It wasn't until 1977 that the Gambling Law was implemented, making casino gambling legal again.

The 1987 Sports Betting Law was introduced and in 2009 the Lottery Law was enacted.

The 1977 Gambling Law was interpreted in 2021 and deemed to apply to online gambling too.

Key Facts

• Land-based casino and poker gambling are legal, with the country containing just one casino venue.

• Online casino and poker gambling are legal in Luxembourg. Still, the lack of a licensing system makes obtaining one impossible, meaning residents are not prosecuted for playing at foreign sites.

• Both lottery and bingo games are legal but are under monopoly control by Loterie Nationale.

• Sports betting (online and in-person) is also legal and under monopoly control by Loterie Nationale.