According to Section 14(1) of the Gambling Act, casinos may offer the following games: 

• Roulette.
• Baccarat.
• Punto banco.
• Blackjack.
• Poker.
• Games on slot machines offering cash winnings. 

According to the regulator’s website, applications are currently not being accepted and the number of licences is limited to seven. 

Licences for land-based casinos can be granted for up to ten years (Section 14(2), Gambling Act).

An applicant must be established in Denmark or in any other EU or EEA country, or be approved by the regulator, or have a representative resident in Denmark (Section 27, Gambling Act).

A licence to operate a casino in Denmark can only be provided to someone who has not been convicted of a criminal offence that makes it possible that the person will abuse their access to gambling (Section 26(4), Gambling Act).

Section 29 of the Gambling Act states: “Permission to offer and arrange games can only be granted to applicants who can be assumed to be able to engage in gambling in an economically and professionally sound manner.”

The gambling authority’s guide on “financial appendices for applications” states that an application for a gambling licence must include several documents that will allow for an assessment of whether the applicant will be able to run a gambling business in a financially responsible manner.

The gambling authority draws particular attention to whether:

• “The company has the ability to pay out winnings.
• There is sufficient liquidity in the company to carry out its investments, e.g. in the form of real cash or guarantees from other supporting companies, such as the parent company or bank.
• Budgets are aligned with the objectives set out in the business plan.
• Sufficient funds are set aside for the operation of the applicant company.”

Detailed licensing requirements can be found in Chapter 4 of the Gambling Act and on the regulator’s website.

Gaming machines can be located in land-based casinos (Section 16,Gambling Act). 

Costs

A fee dependent on a casino’s gross gaming revenue (GGR) must be paid by licensees. As of October 2025 the regulator’s website lists the annual fee amounts as follows): 

(DKK1 = 0.13€)

• For GGR under DKK10m: DKK187,600..
• For GGR between DKK10m and DKK20m: DKK375,400.
• For GGR between DKK20m and DKK50m: DKK563,000.
• For GGR between DKK50m and DKK100m: DKK938,400.
• For GGR of and more than DKK100m: DKK1,563,900.

Both the application fees and the annual fees are regulated according to Section 20 of the Personal Tax Act.

Section 10(1) and (3) of the Gambling Tax Act states the tax amounts to 45 percent of gross gaming revenue (GGR) less the value of the gaming tokens in the trunk* and an additional fee of 30 percent of the part of the GGR less the value of gaming tokens in the trunk that exceeds DKK3,656,300 (2010 level).

A “trunk” is a special container at gaming tables where players can put chips in as tips or gratuities for the gaming venue staff.

Section 10(2) of the Gambling Tax Act also provides that “when holding tournaments, the taxable amount may not be less than 4 percent of the total deposits in the tournaments”.