Unlike the regulations adopted in autumn, the amendment assumes for example, that participants of legal gambling will be treated in a uniform manner. Regardless of whether the games are organized by casino operators or a company performing a state monopoly in this area, which would be Totalizator Sportowy.
In line with the provisions changed by the Sejm and approved by the Senate last week, winnings in slot machine games, card games, dice games and cylindrical games – regardless of which legally operating entities organize them – will be exempt from personal income tax.
In the remaining scope, the rules of taxing winnings (in numerical games, cash lotteries, mutual bets, etc.) are to remain unchanged in relation to the provisions currently in force.
Pursuant to the amendment of October 27th 2017, winnings in gambling are subject to a l0% PIT tax on winning if their one-time value of winning exceeds 528 Euro.
Source: GMB / European Gaming
