Registration requirements and fees
Are there any registration requirements, or any fees/taxes payable?
There is no requirement to register prize promotions.
Games of chance (involving an element of chance and requiring the participant to make a stake) can only be offered by companies that have obtained a license from the Belgian Gaming Commission (in principle: casinos, arcades and betting shops). The number of these licenses is limited.
Lotteries (solely depending on chance) are generally prohibited and can only be organized by the Belgian National Lottery or, after formal approval, by some non-profit organizations for charitable purposes. In the latter case the competent authority for providing formal approval depends on the geographical scope of the lottery. Companies can work together with such approved not-for-profit organizations.
These licensed companies for games of chance as referenced above in 'Registration Requirements' are subject to a specific tax regime.
In the current interpretation and enforcement of the legislation relating to lotteries, no specific taxes are being imposed on the organizing company.