Mere om skat på Gibraltar...

Jeg skrev for noget tid siden en mail til Gibraltars skattevæsen/finansministerium/whatever. :-)

Jeg forespurgte hvilke udbydere, der har licens på Gibraltar, da deres liste på hjemmesiden var fra januar 2005. De har minsandten opdateret den nu, selvom der vist ingen ændringer var siden sidst og kan ses her:

[a:http://www.gibraltar.gov.gi/gov_depts/internet_gaming/internet_gaming.htm][a]

Jeg fik også et svar med, som nogen herinde måske kan bruge hvis de skal retfærdiggøre overfor SKAT om en bestemt udbyder er licenseret og "opfylder betingelserne bla bla bla...".

"I am replying to your email enquiry of the 6 April 2006.

The Government''s website on remote gambling has now been updated. There are still fifteen licensed remote gambling operators.

The Government enacted the new Gambling Ordinance at the end of December 2005. The Gambling Bill is intended to modernise and enhance the licensing and regulatory framework in line with recent developments of the online gaming industry in Gibraltar.

The Government has only licensed a limited number of operators and these licences are very difficult to obtain. In addition offshore licences operate on the basis that the advertising and promotion of betting services can only be directed to citizens of nations in which it is not illegal for such activities to be undertaken. The Government is not generally licensing new entrants to gambling and has only licensed some established gaming operators. Likewise the Government is not currently licensing lotteries on the internet. The Government has not licensed companies who only wish to locate their computer servers in Gibraltar, there must be a substantial bricks and mortar presence here and the whole operation managed from Gibraltar.

Licences are difficult to obtain because only applications from experienced operators properly licensed in a reputable jurisdiction, with an impeccable track record, good financial resources and a realistic business plan are considered. The starting point is to present a short 2 to 3 page outline setting out the proposal and background and experience of the Company concerned. If an application is to be pursued by the Government detailed documentation would then be required including a business plan, details and references on beneficial owners and key personnel, evidence of previous licences, expertise in offshore gaming and financial standing. The consideration of applications can take several months as a result of the extensive due diligence carried out.

The terms of any offshore gaming agreement are negotiable. Gaming tax is currently levied at 1% of turnover for bookmakers with the tax capped at £425,000 per annum as from 1 April 2005. The minimum gaming tax payable is £85,000 per annum. These figures are adjusted annually to reflect increases in the UK Retail Price Index.

With regard to internet casinos, the gaming tax is calculated at 1% of the gaming yield or profit not turnover, and capped at the same amount for bookmakers. A separate licence would be required for internet casinos.

Licences are renewable annually on the payment of a fee of £2,000 subject to the satisfactory completion of the terms and conditions of the licence.

Yours faithfully



E Gomez
Senior Executive
"