Chapter XX: Levies on betting and gaming

The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the operator in respect of the organisation of betting, before deduction of sums in cash or in kind allocated free of charge to certain players as part of commercial actions and taxes of any kind. Winnings resulting from sums contributed by the operator, provided that the player can request payment in cash or into his payment account, are deductible from the gross gaming revenue.

The levy referred to in Article 302 bis ZI is based on the amount of sums committed by players. Winnings reinvested by the latter in the form of new bets are also subject to this levy.

The levy mentioned in article 302 bis ZH is based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid or to be paid out to winners. The sums wagered by players as from 1 January 2020 are defined as sums wagered as from the date on which the event or events on which the game is based take place. The sums paid out or to be paid out to the winners shall consist of all winnings in cash or in kind paid out or to be paid out to the players from the date of completion of the event or events on which the game is based, including winnings resulting from sums contributed by the operator, provided that the player may request payment thereof in cash or into his payment account.

For the calculation of the levy referred to in the third paragraph of this article, the amount of gross gaming revenue is multiplied by the ratio between, on the one hand, the amount of bets placed on the game in mainland France and the overseas departments and, on the other hand, the total amount of bets placed on the game.

With regard to circle games organised in the form of a tournament and giving rise to the payment, by each player, of an entry fee representative of a specific sum that the player will commit to the game, the levy mentioned in Article 302 bis ZI is based on the amount of this entry fee and, where applicable, on the amount of the entry fee or fees subsequently paid by the player in order to continue playing.

As regards other circle games, the levy mentioned in Article 302 bis ZI is capped at €0.9 per deal.