--- title: "Austria gambling licensing, cost and supervision | advennt.io" canonical: https://advennt.io/jurisdictions/austria/ source_html: /jurisdictions/at/index.html description: "Austria gambling regulation by game: 5 open · 7 closed · 7 uncertain · 1 not yet assessed." generated_at: 2026-10-27T14:33:42Z content_sha256: 0fa3a6f873e1fbd9a931796546997abcb719beaaa55dca6c08fd95fbeaf7fb5a generator: "fe-fleet/md-twin@1.0" --- # Austria gambling licensing, cost and supervision | advennt.io [Jurisdictions](/jurisdictions/) › Austria # Austria Federal layer Closed federal monopoly with 45% online GGR tax and no private entry pathway — defer pending 2027 reform. [5 open · 7 closed · 7 uncertain · 1 not yet assessed → 20 classes](#products) Collected 25 Oct 2026 · Published 25 Oct 2026 · Changed 28 Sep 2026 [PDF](report.pdf) [Sign in for PDF](https://advennt.io/auth/) [Compare](/compare/?j=austria) ## Can we offer our product? Every product class, in fixed taxonomy order. The band is what you can do; where the recorded legal status says something the band does not, it is shown beside the product. ### Player products - CasinoState monopoly · Models agreeXClosed - PokerState monopolyXClosed - BingoState monopolyXClosed - LotteryState monopoly · ContestedXClosed - Sports bettingReserved to sub-national authority · Models agree?Uncertain - Other event bettingGrey zone · Models agree?Uncertain - Horse and greyhound racing bettingReserved to sub-national authority · Contested?UncertainVaries by form · 1Totalisator pool betting: restricted - Esports bettingReserved to sub-national authority · Models agree?Uncertain - Exchange bettingGrey zone · Contested?Uncertain - Pool bettingState monopoly · ContestedXClosed - Virtual event bettingState monopoly · Models agreeXClosed - Fantasy sportsGrey zone · Models agree?Uncertain - Skill gamesGrey zone · Models agree?UncertainVaries by form · 1Pure skill: outside_perimeter - Prediction markets–Not yet assessed - SweepstakesOutside the regulatory perimeter · Models agreeOOpen - Free playOutside the regulatory perimeter · Models agreeOOpen ### Supply roles - Software / B2BOutside the regulatory perimeter · ContestedOOpenVaries by form · 2Gaming machine and vlt hardware software: open - Betting terminal equipment: open - Affiliate marketingOutside the regulatory perimeter · ContestedOOpen - Payments for gamblingModels agreeOOpen ### Settlement rail - Crypto gamblingProhibited (not actively enforced)XClosed Class-level certainty is graded for 16 of 20 classes. ## Board briefing Austria is a closed federal online gambling monopoly with no private entry pathway and a 45% online GGR tax — defer entry pending 2027 reform. #### What has changed - 2025 tax hikes raised online GGR duty to 45% and betting stake duty to 5%. A November 2025 GSpG reform draft proposes an independent regulator and possible multi-licence opening, but the Finance Minister favours retaining the monopoly and a 1-year tender extension to 2028 is under consideration. #### What to do now - Do not pursue compliant B2C online entry — none exists. Track the reform bill and 2027 concession retender. Avoid offshore supply given OGH civil-nullity loss-recovery exposure and BMF payment blocking. Provincial sports betting is the only currently open route. #### What to watch - Publication of the concrete GSpG reform bill; the 2027-09-30 concession expiry/extension decision; establishment of the independent gambling authority; and EU Commission notification of any reform. ## 11 answers, each dated and graded The weather grades favourability for an operator, not legality: legality is the product table above. The left rule is our confidence: solid confirmed, dashed probable, dotted uncertain. 01 · What kind of market is this? ### Overview Unfavourable Austria remains a federal monopoly jurisdiction for online and land-based gambling under the 1989 GSpG, but the government has for the first time published concrete draft legislation aimed at ending the online monopoly. The draft amendment, notified to the European Commission under the TRIS mechanis… Full analysis · 119 words Austria remains a federal monopoly jurisdiction for online and land-based gambling under the 1989 GSpG, but the government has for the first time published concrete draft legislation aimed at ending the online monopoly. The draft amendment, notified to the European Commission under the TRIS mechanism around 4 August 2026, sits in mandatory standstill until 5 November 2026, meaning final legislation cannot be adopted before that date. The current market structure is unchanged: win2day.at remains the sole licensed online-gambling provider, and Casinos Austria AG holds the land-based casino concession. This is the most concrete reform instrument yet published on this jurisdiction, materially advancing the regulatory picture from consultation to formal EU review, though the monopoly itself persists in the interim. - Closed federal online casino monopoly — no entry pathway for private operators - 40-45% GGR online tax makes any licensed model commercially marginal - OGH civil-nullity line exposes offshore operators to player loss-recovery claims Not reviewed Information added after the 26 Aug 2026 expert review — published for currency and labelled not reviewed. 21 Sep 2026 Not reviewed Read update Austria's coalition government has agreed the first comprehensive reform of the Glücksspielgesetz since 1989, moving from a single-operator online gambling monopoly toward a multi-licence, closely supervised model. The draft was notified to the European Commission under the TRIS procedure on 4 August 2026, opening a mandatory three-month standstill before enactment can proceed. The reform pairs structural liberalisation with a capped land-based casino regime of 13 licences and new player-protection mandates, positioning Austria as a jurisdiction in active transition from monopoly to open competition. Public consultation on the draft closed 15 July 2026, and the reform's fate now rests on EU review and subsequent domestic enactment before any new licensing procedure can begin. Confirmed Not reviewed 1 post-review update · Not reviewed [Read full analysis & tables →](/jurisdictions/austria/overview/) 02 · Can we get a licence? ### Licensing and regulation Unfavourable Licence TriggersGambling: Any game of chance in which the outcome is solely or predominantly reliant on chance (games of chance within the Austrian Gambling Act are, in particular, roulette, observation roulette, poker, blackjack, two aces, bingo, keno, baccarat and baccarat-chemin-de-fer and variat… Full analysis · 1861 words Licence TriggersGambling: Any game of chance in which the outcome is solely or predominantly reliant on chance (games of chance within the Austrian Gambling Act are, in particular, roulette, observation roulette, poker, blackjack, two aces, bingo, keno, baccarat and baccarat-chemin-de-fer and variations thereof) is considered gambling. However, basically only gambling which is arranged in the form of a draw needs to be licenced. Draws are games of chance (i) which an entrepreneur arranges, organises, offers or makes accessible; (ii) in which players or others render monetary benefit or benefit in kind as a stake for participation; and (iii) in which the prospect of monetary benefit or benefit in kind is offered by the entrepreneur, players, or others (prize). In principle, the law does not mention specific licence triggers, but in connection with gambling licences, it refers only to the "transfer of the right to operate". Consequently, the sanction provision of § 52 para 1 item 1 of the Austrian Gambling Act provides a better point of reference: Punishable conduct occurs if (i) a prohibited draw pursuant to § 2 para 4 of the Gambling Act is carried out (ii) by an operator pursuant to § 2 para 2 of the Gambling Act and (iii) participation takes place from within Austria. Therefore, it is generally not important that an offer is directed towards Austria, but that players participate from within Austria. Betting: Betting (including online betting) is subject to the respective betting law of the nine Austrian provinces. Typically, this includes the commercial contracting and brokering of bets and the commercial brokering of betting customers by betting companies in betting premises as well as online, in case the server is located in the respective province. Hence, in the field of betting, the licence trigger is usually a physical presence (in the form of betting premises or a server) established in the respective province. Some provinces also regulate social betting. ## Type of licence needed There are basically three types of licences: The lottery single licence, which includes offline lotteries and all online gambling services Casino licences, of which 15 were in principle put out to tender, but only 12 were granted (all of them to the de facto monopolist Casinos Austria AG) The betting licence of the respective province, some of which regulate only offline betting, others also online betting. Moreover, a couple provinces explicitly include social betting while others refer solely to betting on sporting events. ## Period of licence & renewal process Gambling: For the single lottery licence (which includes the products lotteries, video lottery terminals [VLT] and so-called electronic lotteries, i.e. online gambling, see above), the total award period is limited to a maximum of 15 years, after which the licence may be renewed. The same applies to casino licences. Currently, the Austrian Ministry of Finance is preparing for the regranting of the single lottery licence, as the current licence expires by 30 September 2027. Betting: The nine Austrian provinces each have different regulations regarding the duration of approval. This depends on the respective province in question, but usually the initial approval period is about 3 years or as long as the duration of the credit line confirmation. Extensions of the approval are also subject to different time frames, typically up to ten years (or for the duration of the credit line confirmation). ## Application timeframe and phrases Gambling: In accordance with EU law, EU operators are admitted to the public tender proceedings. These take place approximately 18 months before the start of the validity period and last about four months (for the lottery/online gambling single licence, the next public tender thus is scheduled for 2026, while the public tender for the casino licences is set to also take place in 2026 [so-called "city package" in respect of the cities of Bregenz, Graz, Innsbruck, Linz, Salzburg, Vienna] and in 2029, respectively [so-called "rural package" regarding the municipal territories of Baden, Kitzbühel, Riezlern, Seefeld, Velden, Zell am See]). Betting: For betting licences, the application timeframe depends on the respective province. Realistically, however, the applicant (depending on how soon the applicant himself provides the required documents) must expect a procedure timeframe of about 3–4 months. List of documents & type of information needed to support application Gambling: For gambling licences, the required documentation will be more precisely defined in the tender. In principle, however, it comprises the following: Documents concerning the registered office and legal form of the company Presentation of the ownership structure of the company Presentation of the company's statutes Proof of the existence of a sufficient financial framework (cf. "Capitalisation / Bank guarantees" below) Proof of reliability of persons exercising a significant influence on the company Evidence of the suitability of the managing directors Evidence that the licence applicant can be expected to exercise the licence in the best possible manner, in particular on the basis of its experience infrastructure development measures and own resources, as well as its systems and facilities for the prevention/assurance of gambling addiction player protection prevention of money laundering and crime operational security quality assurance internal supervision Betting: In the case of betting, requirements again depend on the legislation of the respective province. Basically, however, the following documents are usually needed (here using the example of a betting company licence in the province of Tyrol – other provinces may demand additional documents!): Extract from the commercial register (for legal entities/partnerships) Betting regulations (betting rules) Proof of financial capacity: Bank confirmation, i.e. the confirmation of a bank that one can irrevocably dispose of a credit line of at least EUR 150,000 for a period of at least one year (a bank guarantee will alternatively be accepted) Certificate confirming that the tax office has no objections Proof of citizenship (citizens of the Union and nationals or dependents of citizens of the Union or nationals of other contracting states to the EEA Agreement and Switzerland) Birth certificate Residence registration certificate Original criminal extract record (not older than 3 months) of the persons authorised to represent the entity as well as the beneficiaries Certificate of qualification of the persons authorised to represent the entity as well as the beneficiaries Policies, controls, and procedures to effectively mitigate and manage the risks of money laundering and terrorist financing with appropriate employee training programs Signed statement regarding the reliability of each authorised representative and beneficial owner ## Geographical cover In general, the licence(s) are not exclusively limited to Austria or its provinces, unless specifically described in certain licensing awarding documents. Practically, licensees may offer their (online) services into other Austrian provinces or even into other EU Member States on the basis of the freedom of establishment and the freedom to provide services (Art 49 and 56 TFEU) ## Mechanics of the licence process The licence must be applied for at the competent authority; modalities can be found in the respective law. In case of gambling licences, modalities can be found in particular in the public tender procedures. ## Bad Actor / Cooling off periods In principle, an applicant is considered unreliable if he or she has been convicted of certain criminal offenses (in particular under § 168 of the Austrian Criminal Code, i.e., illegal gambling), financial offenses, or violations of the Austrian Gambling Act, and the penalty has not yet been redeemed. Ongoing insolvency or reorganisation proceedings may also preclude reliability. Foreign citizens are considered unreliable if they have been convicted abroad of similar criminal offenses (or violation of similar provisions). It should be noted that reliability must not only be present at the time of approval, but the authority has the option of revoking approvals already granted at any time, if the holder of the licence is no longer deemed to be reliable. Previous unlicensed activities may, in individual cases, also disqualify an applicant, with the assessment of reliability lying largely at the discretion of the authority. ## Applicant considerations Gambling: Any corporation with its registered office in the EU/EEA may apply for a single licence for lotteries/online gambling; however, if a corporation with its registered office outside of Austria is awarded the licence, the licence must stipulate that the company's registered office must be relocated to Austria within a certain period of time. In the case of casinos, the licence can also be exercised by establishing only a branch in Austria, provided that the foreign corporation holds a comparable casino licence in its country of domicile and is subject to comparable state supervision of gambling, which, if necessary, provides monitoring information and carries out on-site inspections on the Austrian authorities' behalf (official chain of supervision). Betting: Regarding online offerings, there are currently only four Austrian provinces, namely Burgenland, Carinthia, Styria and Vienna, whose betting laws do not explicitly regulate the online sector. For the remaining five provinces, it should however be noted that several betting laws provide for a seat requirement (i.e. the server being situated in the province), which means that mere online operators are not eligible for licensing. This does not necessarily mean, however, that the provision of online betting in these provinces is illegal. In 2023, the Supreme Court clarified in a decision that the Styrian Betting Act 2018 regulates only the offering, conclusion, and brokering of bets, as well as the brokering of betting customers, insofar as these activities are carried out by the betting operator within the territory of the province. Sports betting offered by a betting operator from a location outside the provincial territory via the Internet is not covered by this. Consequently, the Supreme Court confirmed that a betting customer from Styria is not entitled to reclaim losses from online sports betting from a betting company domiciled in the EU. This ruling thus primarily affects the four provinces which have not (yet) regulated the online sector (Burgenland, Carinthia, Styria and Vienna). It has the effect that bookmakers who do not have a physical presence in the respective province can generally rely on an EU licence. How the Supreme Court would decide a similar case in another province that has implemented a regulation for online betting is to be seen. In the majority of Austrian legal literature—and as confirmed by provincial authorities—the 2023 Supreme Court ruling is interpreted as supporting the view that the mere offering of online betting does not fall within the scope of any provincial betting act if there is no physical connection (such as a server or registered office) to the province In other words: Without any physical ties to a certain Austrian province, such (online) services are not licensable in the respective Austrian province. A licence is still required in every province for any land-based establishment of an operator. ## Localisation In principle, there is no legal requirement to offer gambling products in German language or to use an Austrian top-level domain ".at" for online offerings. However, especially if a site is directed towards Austria, it is advisable to keep the site in German for consumer protection considerations in order to maintain transparency towards customers. Courts tend to rule that (gambling) contracts are (at least partially) void if the customer was not in a position to sufficiently understand what he was agreeing to (transparency requirement for entrepreneurs) Not reviewed Information added after the 26 Aug 2026 expert review — published for currency and labelled not reviewed. 28 Sep 2026 Not reviewed Read update The Ministry of Finance's draft GSpG amendment, published for consultation on 29 June 2026 and formally notified to the European Commission under TRIS around 4 August 2026, would replace Austria's single-operator online gambling model with an unrestricted multi-licence system, while classic lottery would remain a single reserved concession. The TRIS notification triggers a mandatory three-month standstill running to 5 November 2026, before which final legislation cannot be adopted — a materially more advanced procedural stage than domestic consultation alone, though still short of in-force status. Stakeholders had the opportunity to comment on the draft until 15 July 2026. No licence-type detail, application procedure, or fee schedule has yet been published beyond the general multi-licence structure. The existing monopoly framework — win2day.at as sole online licensee, Casinos Austria AG holding the land-based casino concession — remains the current legal position and is expected to persist until at least 2027 pending adoption and subsequent licence issuance. 21 Sep 2026 Not reviewed Read update The draft GSpG reform replaces Austria's current single-operator online gambling model with an open licensing procedure permitting multiple operators under close supervision, a system described by legal commentary as one in which several operators can hold licences under close supervision. In parallel, new rules would cap land-based casino licences at 13, potentially awarded in packages rather than individually. Both elements were published in draft form on 29 June 2026 and carry a MIXED durability rating: they rest on primary statutory amendment combined with delegated implementing detail still to be finalised. Neither change is yet in force; the existing monopoly framework remains current law pending EU TRIS clearance and domestic enactment. 19 Sep 2026 Not reviewed Read update The Glücksspielgesetz-Novelle 2026, government bill 594 d.B., was published as a Ministerialentwurf on 29 June 2026, underwent public consultation through 15 July 2026 that drew 109 submissions, was notified to the European Commission under the TRIS procedure on 4 August 2026 triggering a standstill to 5 November 2026, and was before the Finanzausschuss as of 12 August 2026. The bill would replace the current single online superkonzession with an open, multi-operator licensing system and cap stationary casino concessions at thirteen. This is a fragile instrument at present: it is a draft bill under active EU review, not enacted law, and the current monopoly-based GSpG regime remains formally in force pending its passage. The reform represents the most significant structural change to Austrian gambling licensing in over a decade. 4 Sep 2026 Not reviewed Read update The draft GSpG-Novelle replaces the single Österreichische Lotterien online concession with an open, unlimited multi-licensing regime for online gambling, ending a monopoly structure that has stood for decades. New land-based casino licences are capped at thirteen, which may be granted individually or in packages, indicating that liberalisation is concentrated in the online channel rather than extended to land-based expansion. The bill is currently before the Nationalrat Finanzausschuss as of 12 August 2026, and its statutory basis remains FRAGILE: it is draft legislation, not enacted law, and is bound by the EU TRIS three-month standstill period running from 4 August 2026. Formal adoption cannot occur before that standstill lapses, expected around early November 2026. Until then, the single-concession model remains the operative legal framework notwithstanding the direction of travel signalled by the draft text. Confirmed Expert approved 4 post-review updates · Not reviewed In expert review scope [Read full analysis & tables →](/jurisdictions/austria/licensing/) 03 · How hard is entry, really? ### Market entry in practice Unfavourable ## Regulated Austria basically has two types of games of chance in the broader sense: actual gambling, and betting According to the Austrian Gambling Act 1989 (GSpG), the legal distinction is determined by the element of chance. If the decision on the outcome of a game depends exclusively or pre… Full analysis · 2417 words ## Regulated Austria basically has two types of games of chance in the broader sense: actual gambling, and betting According to the Austrian Gambling Act 1989 (GSpG), the legal distinction is determined by the element of chance. If the decision on the outcome of a game depends exclusively or predominantly (i.e., at least half) on the skill of the player, it is not a game of chance in the narrower sense, but betting (or skill gaming). In short, this means that the Austrian Gambling Act refers to betting (or skill gaming) whenever skill outweighs the element of chance. However, please also note decision 8 Ob 112/23p, see below. As an exception to this, regardless of the element of chance games of chance within the meaning of the Austrian Gambling Act are: roulette observation roulette poker blackjack two aces bingo keno baccarat baccarat-chemin-de-fer and variations thereof The question of whether a game qualifies as a game of chance in the narrower sense or as a bet is of great practical importance: the former (gambling) falls under the competence of the federal government and is consequently subject to the gambling monopoly stipulated in § 3 Austrian Gambling Act, while betting falls under the (liberalised) regime of the respective province. This means that a betting operator must in principle comply with (provincial) betting laws. There is no uniform federal solution, but nine different betting laws, some of which differ greatly from one another. The Austrian Supreme Court recently held (1 Ob 176/22x, on the recoverability of losses from online sports betting) that the offering, conclusion and brokering of bets through physical conduct falls within the scope of application of the (provincial) betting laws, in the case at stake under provincial laws of Styria (Austrian province). For Styria, the Supreme Court ruled that online betting is not regulated by its betting laws, that this unregulated gap was intended by the Austrian (provincial) legislator and that such activity does not constitute a prohibited activity in this respect. For more information, see: https://stadlerpartner.at/en/insights/losses-from-online-sports-betting-are-not-recoverable-supreme-court-austria In another ruling (8 Ob 112/23p, concerning over-/under-bets) the Supreme Court confirmed that the decisive factor for the legal classification as betting/gambling is not the type of betting product (e.g. over/under bets), but rather the legal distinction between betting and gambling under Austrian constitutional law. According to Austria’s constitutional allocation of legislative powers, the federal government is responsible for regulating games of chance (via the Gambling Act), whereas the individual provinces are responsible for regulating betting. The Supreme Court emphasized that this classification must be made before evaluating whether a game is predominantly based on chance. Consequently, sports bets – including over/under bets – fall under provincial betting laws and not under the federal Gambling Act. As a result, expert evidence (e.g., on the mathematical probability or randomness of such bets) is not necessary in such cases. Unless specifically described in certain licensing guidelines or licensing awarding documents, betting licence(s) are not exclusively limited to Austria or its provinces. Practically, licensees may offer their (online) services into other Austrian provinces or even into other EU Member States on the basis of the freedom of establishment and the freedom to provide services (Art 49 and 56 TFEU). It should be noted that the federal government has committed itself in its current government program to reviewing the suitability of state legislators' competence to regulate betting. This can be seen as an admission by the government that it is aware of the legal difficulties surrounding the distinction between the different areas of authority (i.e. betting/gambling) involved in this issue. However, legislative changes in this area are not expected in the foreseeable future, as this would require an amendment to the federal constitution, which in practice (with nine different Länder and regional governments) has always proven to be an extremely difficult undertaking. ## Market size According to the renowned Austrian market analysis institute Kreutzer Fischer & Partner and its cooperation partner BRANCHENRADAR.com (please note that some of these figures have been further calculated on the basis of publications by them [see below]), gambling and betting stakes reached a total of EUR 21.9 billion in 2022 (amounting to an impressive increase of 36.1% compared to 2021) of which more than 50% (about EUR 11.1 billion) were placed online. Gross gaming revenue (GGR), which represents the difference between stakes and winnings paid out, recorded a moderate year-on-year increase of 21.7%, reaching EUR 2.1 billion. Lottery gaming GGR decreased by 2.1% compared to 2021, reaching about EUR 699 million. Even more notable was the growth in the online sector, which increased by 22.1% to about EUR 708 million. As of 2024, the overall trend continues to be positive: In 2024, gambling and sports betting stakes are projected to grow by +7.1% year-on-year. Gross gaming/betting revenues (GGR) will increase at a slightly slower pace, by +5.9%, due to a marginal rise in the payout ratio (+0.1 percentage points). Market growth is driven primarily by the online sector (gaming and betting), which is expected to expand by +15.4%. Additional gains are seen in lottery games (+3.2%) and retail sports betting (+3.1%). In contrast, casinos (-0.7%) and gaming machines/VLTs (-3.5%) are in decline. For further details, please review the Branchen Radar website (available in German language only) ## Overview of regulated products ## Lotteries This type of gambling is regulated, thus – pursuant to § 14 Austrian Gambling Act – subject to only one available licence, which is held by the monopolist Österreichische Lotteriengesellschaft mbH until 2027. According to the Gambling Act, the term "lotteries" covers a whole range of different games: Lotto: Lotto is a game in which a promoter accepts and processes bets on the likelihood of several numbers being drawn from a predetermined set. The winning numbers are identified by public draw. The total winnings are divided among several prize categories and all prizes from the same category are equal. Football pools: Football pools is a draw in which a promoter accepts and processes bets on the outcome of several sporting events (collective bets). The total winnings are divided among several prize categories and all prizes from the same category are equal. The result of sporting events that are cancelled, do not take place at the appointed time or undergo changes in their competitive nature shall be replaced by a public draw (substitute draw). Add-on-game: An add-on-game is a draw which may be conducted only in conjunction with other games of chance to which the licensee holds the rights. A winning number is identified during a public draw. Players whose betting slip numbers match the winning number in whole or in part win. The total winnings are divided among several prize categories and all prizes from the same category are equal. Instant lotteries (scratch cards): Instant lotteries are draws in which the gambling participants can determine immediately whether they have won by examining their lottery tickets to see whether a prize has been printed on the ticket. Another type of instant lotteries involves draws in which the gambling participant may obtain a possible prize which arises from bets on the chances of symbols or number combinations winning within 24 hours of the game's closing. Class lottery: The class lottery is a draw in which the game shares have chances of winning in several successive sections. The strikes are found out by public drawings of lots. Number Lotto: Number Lotto is a draw in which a promoter accepts and processes bets on the chances of several numbers or symbols winning from a specific set of numbers or symbols. The winning numbers or symbols are determined by public draw. The individual prize is a predetermined multiple of the stake. Number lotteries: Number lotteries are draws in which the game shares are identified by consecutive numbers. The prizes are identified by public draw. Bingo and Keno: Bingo and Keno are draws in which a promoter accepts and processes bets on the odds of number combinations winning, whereas participants win prizes when their chosen number combinations match the winning numbers drawn. Apart from that, so-called "electronic lotteries" also fall under the scope of lotteries: Electronic lotteries are draws in which the player participates directly through electronic media while the outcome is decided centrally and provided via electronic means (cf. "online gambling" below). ## Online gambling All forms of online gambling (except for online betting, see below) are regulated and, as so-called "electronic lotteries" (§ 12a Austrian Gambling Act), subject to the aforementioned "lottery single licence": Electronic lotteries are draws in which the player participates directly through electronic media while the outcome is decided centrally and provided via electronic means. Hence, video lottery terminals (VLT) are likewise covered by the definition of "electronic lotteries" and part of the lottery licence held by the monopolist Österreichische Lotteriengesellschaft mbH until 30 September 2027. However, online betting does not fall under this regime; it is governed by the laws of the nine Austrian provinces. The Austrian federal legislator is currently preparing the license tender for the single lottery license pursuant to the Austria Gambling Act as the current license expires on 30 September 2027. It appears that the federal legislator will not change the system of a combined (lottery) license, which also encompasses the offering of online casinos, such as currently held by Österreichische Lotteriengesellschaft mbH as the de facto monopolist. According to the current government program, however, responsibility for issuing licenses shall be transferred to a newly established independent authority that is not bound by any instructions in order to ensure a transparent and fair issuance. In addition, the federal government has expressed its intention in the current government programme not to renew licences for VLTs, in order to avoid duplication with state-operated gaming machines. ## Land-based casino Land-based casinos are regulated by the Austrian Gambling Act. Currently, a total of twelve (12) land-based casino locations have been allocated (all of them to the de-facto monopolist Casinos Austria AG). Awarding was split into two procedures covering 6 locations each. The so-called "city package" included locations in the Austrian cities of Bregenz, Graz, Innsbruck, Linz, Salzburg and Vienna (with licences valid until 31 December 2027); the so-called "rural package" comprised the municipal territories of Baden, Kitzbühel, Riezlern, Seefeld, Velden and Zell am See (with licences valid until 31 December 2030). These licences cover land-based casino gambling only and are not to be confused with the online gambling single licence (see above). The Austrian regulator is currently preparing the license tender for the land-based casino licenses ("city packages" see above) as the current ones will expire by end of 2027. This potentially marks the last time the current rules will be applied for the license-tender, as the pressure for an amended Gambling Act is rising. For now, however, the current government was not able to agree on an amended version. ## Gaming machines § 5 Austrian Gambling Act regulates provincial draws with gaming machines at fixed, publicly accessible establishments. A minimum of 10 and a maximum of 50 gaming machines can be set up in gaming machine parlours or a maximum of three gaming machines at individual locations. The regulation of gaming machines falls within the competence of the respective state legislator; Vienna, for example, has banned this so-called "small-scale gambling". As of February 2026, six Austrian provinces allow the operation of gaming machines, the latest being Salzburg, which allowed the operation of 472 gaming machines as of January 2026. This form of gambling will not be discussed further in this Jurisdiction Report on Austria. In any case, such provincial gaming machines should not be confused with video lottery terminals (VLT), which are connected to a server and therefore considered online gambling / electronic lotteries (being monopolised; see above). Regarding the government's plans concerning the relationship of gaming machines and VLT´s, please note the remarks in the above section under "Online gambling". The current government program also includes plans to tighter regulate gaming machines (playing time, maximum bets, winnings, game frequency, etc.). ## Betting Betting (including online betting) is a permitted, regulated and licensable activity in Austria. However, the legislative competence lies with the nine provinces, which means that operators are confronted with a fragmented legal situation. This legislative competence covers online as well as offline betting, whereby four provinces, namely Burgenland, Carinthia, Styria and Vienna, do not explicitly regulate the online sector. As mentioned above, the Austrian Supreme Court just recently confirmed this intended legal gap (1 Ob 176/22x, on the recoverability of losses from online sports betting) with the consequence that online betting, offered by a betting operator from a location outside Styria via the internet, is (intentionally) not covered by the regulatory requirements nor does such product fall under the case-law for recovering losses. For more information, see: https://stadlerpartner.at/en/insights/losses-from-online-sports-betting-are-not-recoverable-supreme-court-austria Some of the betting laws in the Austrian provinces have recently been amended or are about to be amended within the few next months. Due to budgetary tightening, this includes amendments to provincial tax laws—For example, effective as of November 2025, Upper Austria substantially raised its tax on betting terminals, from EUR 200 per month to EUR 343. A completely new provincial law is expected to be enacted in Burgenland at some point in the future, as the currently applicable law still dates back to 1919. An amendment to the Tyrolean Betting Operator Act("Tiroler Wettunternehmergesetz"), which includes minor adaptations in detail, was adopted on 11 April 2025. The government of Carinthia announced its intention to update its own betting law, but such intention was not included in the program of the provincial government, so it is unclear whether the update will actually come to pass. ## Skill games Skill games as such are not defined in Austria and not explicitly regulated by gambling or betting laws. ## Supplier/B2B licence Not explicitly regulated. ## Top Key Attractions and Challenges ## Attractions Attractive market with relatively high gambling-related spending per capita Liberalised licensing system for betting Very good all-around infrastructure and favourable jurisdiction in the field of betting, including online betting. Skilled personnel in Austria for (online and offline) betting and gambling No general legal restriction on the applicability of the respective licences (see above) ## Challenges The offering of online gambling, lottery and casino products requires a national licence, while these on-/offline products are monopolised Obligatory physical presence within Austria Rather strict responsible gambling requirements, including AML requirements Risk of reimbursement claims by players in the online gambling sector (in contrast to the online betting sector); therefore, rather high legal uncertainty for online gambling operators Probable Expert approved In expert review scope [Read full analysis & tables →](/jurisdictions/austria/market-entry/) 04 · What do the licences cost? ### Licence fees Favourable The lottery/online concession carries an application fee of approximately EUR 10,000 plus EUR 100,000 on grant, with annual fees scaled to activity type and turnover. Land-based casino concessions require EUR 22m minimum share capital; the lottery concession requires EUR 109m. Provincial sports-bett… Full analysis · 58 words The lottery/online concession carries an application fee of approximately EUR 10,000 plus EUR 100,000 on grant, with annual fees scaled to activity type and turnover. Land-based casino concessions require EUR 22m minimum share capital; the lottery concession requires EUR 109m. Provincial sports-betting licence fees vary by Bundesland (e.g. Carinthia from ~EUR 388.9). No separate B2B fee structure exists. Probable Not reviewed [Read full analysis & tables →](/jurisdictions/austria/fees/) 05 · What is the tax take? ### Tax Unfavourable ## Application fees Gambling: In the area of gambling, fees are payable both for applications and for the granting of licences: the fee for each licence application is EUR 10,000; for the granting of a licence, an additional fee of EUR 100,000 is payable. Furthermore, there are additional fees in a… Full analysis · 795 words ## Application fees Gambling: In the area of gambling, fees are payable both for applications and for the granting of licences: the fee for each licence application is EUR 10,000; for the granting of a licence, an additional fee of EUR 100,000 is payable. Furthermore, there are additional fees in accordance with the provisions of the Austrian Duties Act (GebG) for submissions and official copies. Betting: In the betting sector, fees are also payable in accordance with the Austrian Duties Act, as well as any additional provincial fees. The fees for a bookmaker's licence, for example, usually amount to only a few hundred euros. For reference, see below the relevant fees for the province of Vienna: Federal fees per application: EUR 47.30 for a natural person EUR 61.60 legal person EUR 83.60 approval notice EUR 3.90 per attachment and sheet Administrative charges: ## EUR 330.66 ## Ongoing fees None. ## Any required minimum guarantee There are no specific required minimum guarantees/capitalisation requirements regarding the guarantee of fees. Nevertheless, there are required minimum guarantees/capitalisation requirements for licensing applications in the field of gambling as well as betting – for further details, please review the General Licensing and Regulation Overview. ## Capitalisation requirement There are no specific required minimum guarantees/capitalisation requirements regarding the guarantee of fees. Nevertheless, there are required minimum guarantees/capitalisation requirements for licensing applications in the field of gambling as well as betting – for further details, please review the General Licensing and Regulation Overview. ## Taxes ## Licence taxes While the taxation of gambling is stipulated in the Austrian Gambling Act, betting is subject to a federal duty stipulated in the Austrian Duties Act (GebG). Various gambling taxes have been increased as of 1 April 2025. Due to the current budgetary constraints future increases cannot be ruled out. Gambling: Gambling in which participation takes place from within the country is subject to a gambling tax of 17,5 % of the stakes (this primarily applies to offline casinos; for the taxation of online activities, see below). For games of chance with gaming machines and for electronic lotteries via video lottery terminals, the gaming tax amounts to 30% of the GGR reduced by the statutory value-added tax. In case the gaming machines are operated on the basis of a licence under provincial law or the video lottery terminals are operated on the basis of a lottery concession, the tax rate is reduced to only 10% GGR (further reduced by the statutory value-added tax). Concerning online gambling, § 57 para 2 of the Austrian Gambling Act imposes a 45% tax on the GGR for all online gambling activities, regardless of whether they are offered with or without an Austrian licence. This tax applies to all games of chance (i.e., not to betting), when they are offered by means of electronic media and distance sales, including the internet, telephone, SMS, etc., provided that the participants are located within Austria. Betting: according to § 33 tariff 17 of the Austrian Duties Act, all forms of betting (both online and offline) that fall outside the scope of the Austrian Gambling Act are subject to a 5% taxation based on stakes if they are considered "domestic bets" (i.e., bets placed from within Austria). ## Sales taxes As stated above, taxes and fees for betting (including online betting) and gambling (including online gambling) apply regardless of whether they are offered with or without an Austrian licence. These taxes and fees are considered to also cover value-added tax; consequently, no additional or particular VAT taxes apply. Only provincial gaming machines and video lottery terminals are subject to VAT at a rate of 20%, which in turn can be offset against tax (see above). ## Corporate taxes At present, corporate tax rates are as follows: 24% for the year of 2023 23% for the years 2024 onwards ## Capitalisation / Bank guarantees Gambling: In order to obtain a lottery/online gambling individual licence, an applying corporation must have paid-in share capital or capital stock of at least EUR 109 million, which is appropriately proven to be from a lawful source and must be freely available to the managing directors without restriction and to their proven discretion for gaming operations in Austria. Furthermore, the paid-in share capital/ capital stock must not have been reduced by balance sheet losses at the time of the licence application (liability reserve). The same applies to an applicant for a casino licence, with the restriction that the liability reserve must amount to at least EUR 22 million. Betting: To obtain a betting licence, most provinces require a credit line confirmation and/or bank guarantee from a banking institution located in the EU or EEA. The proscribed amount varies from province to province, generally from approximately EUR 125,000 (most common) to EUR 300,000. Confirmed Expert approved In expert review scope [Read full analysis & tables →](/jurisdictions/austria/taxes/) 06 · Can we move player money? ### Payments and banking Mixed There are no explicit provisions regarding payment methods for either gambling or betting operators. However, obtaining and verifying information about the origin of the funds used is part of the operator’s general anti-money laundering due diligence obligations. ## Capitalisation / Bank guarantees… Full analysis · 194 words There are no explicit provisions regarding payment methods for either gambling or betting operators. However, obtaining and verifying information about the origin of the funds used is part of the operator’s general anti-money laundering due diligence obligations. ## Capitalisation / Bank guarantees Gambling: In order to obtain a lottery/online gambling individual licence, an applying corporation must have paid-in share capital or capital stock of at least EUR 109 million, which is appropriately proven to be from a lawful source and must be freely available to the managing directors without restriction and to their proven discretion for gaming operations in Austria. Furthermore, the paid-in share capital/ capital stock must not have been reduced by balance sheet losses at the time of the licence application (liability reserve). The same applies to an applicant for a casino licence, with the restriction that the liability reserve must amount to at least EUR 22 million. Betting: To obtain a betting licence, most provinces require a credit line confirmation and/or bank guarantee from a banking institution located in the EU or EEA. The proscribed amount varies from province to province, generally from approximately EUR 125,000 (most common) to EUR 300,000. Not reviewed Information added after the 26 Aug 2026 expert review — published for currency and labelled not reviewed. 19 Sep 2026 Not reviewed Read update The draft Glücksspielgesetz-Novelle 2026 proposes payment blocking as a new enforcement tool directed at unlicensed operators, tied to the 1 January 2027 cut-off by which such operators must cease serving Austrian players. This confirmed proposal, sourced to a primary BMF press release, would give Austrian authorities a direct financial lever against non-compliant operators once enacted, working alongside blacklisting and network-blocking measures. The tool is not yet in force; it exists currently only within the draft bill under EU review. 4 Sep 2026 Not reviewed Read update The draft Novelle proposes new payment-blocking powers against illegal online-gambling operators, granting the Bundesministerium für Finanzen and Finanzpolizei new authority over payment flows directed to unlicensed operators. These powers are planned to enter force on 1 January 2027, alongside the central Sperrregister blocking and self-exclusion register. The instrument is reported at Probable confidence from Tier 1 sourcing but carries FRAGILE durability, since it remains part of draft legislation that has not yet cleared the Nationalrat or the EU TRIS standstill period. No detail on the maximum sanction attached to this payment-blocking power was identified in sources reviewed this cycle. Probable Expert approved 2 post-review updates · Not reviewed In expert review scope [Read full analysis & tables →](/jurisdictions/austria/payments/) 07 · Can we advertise? ### Marketing Unfavourable In summary, it can be stated that advertising in Austria, whether in the field of gambling or betting, is not subject to stringent regulations. Gambling: For the area of licenced gambling activities (hence, these regulations ex lege only apply to the monopolists, yet they should be seen as benchmar… Full analysis · 755 words In summary, it can be stated that advertising in Austria, whether in the field of gambling or betting, is not subject to stringent regulations. Gambling: For the area of licenced gambling activities (hence, these regulations ex lege only apply to the monopolists, yet they should be seen as benchmarks), § 56 of the Austrian Gambling Act merely stipulates that licensees and authorisation holders under the Gambling Act shall maintain a responsible standard with respect to their advertising campaigns. Adherence to this responsible standard shall be monitored using only regulatory means and not by entering an action under § 1 et seq. Austrian Act Against Unfair Competition (UWG)). Apart from that, para 3 of the law stipulates that the Federal Minister of Finance is authorised to establish a standard for responsible advertising by way of a regulation. The Ministry of Finance's only activity in this regard, however, was not by way of a regulation: In January 2016, the Ministry of Finance summarised a study (accessible here, in German language only) that serves as a practical guideline and interprets § 56 of the Gambling Act. The Federal Ministry of Finance asserts that presenting scientific principles helps uphold the Austrian gambling monopoly's objectives. This includes ensuring robust player protection, preventing criminal activities, safeguarding against addiction and financial harm to individuals, and protecting minors. The presentation also purportedly considers both public interest and potential EU-law requirements. The guidelines and standards apply to all forms of mass advertising, sponsorship, and marketing, including practice platforms and non-monetary gambling promotions. The Ministry of Finance summarises the results of the interpretations for the practice of gambling advertising in item 6. This catalogue of permissibility has emerged from comparative European law and provides an important overview of gambling-related advertising standards. Gambling advertising should always fundamentally convey that it is gambling, which can be addictive and therefore entails the risk of financial loss. Advertising that maintains a responsible standard is permissible. The Ministry of Finance provides some guidelines in this regard. Following, find a brief excerpt from point 6.5: Gambling advertising should not focus on the "joy of gambling," "feelings of happiness," or the "thrill" resulting from excessive or risky gambling in the advertising message Gambling advertising should not suggest that participation in gambling promotes individual, social or sexual success or is a solution strategy for personal or private problems Gambling advertising should not suggest that participation in gambling can have a therapeutic, stimulating, calming or conflict-resolving effect Gambling advertising should not portray positive social changes (social advancement, wealth, luxury) as a result of winning big as a likely consequence of gambling Gambling advertisements on television and radio should not be broadcasted in close proximity to programs for children and adolescents and should not be placed in media specifically targeted at adolescents. In addition, billboard advertising in the immediate vicinity of schools and kindergartens should be avoided It is crucial to note that this interpretation is not legally binding, and no rights or obligations can be derived from these statements. Furthermore, this interpretation was issued in March 2016, and as there have been no subsequent opinions or interpretations published by the Ministry of Finance on this matter, it can still be considered valid. Nevertheless, when considering the advertising activities of the monopolists, it must be stated that they regularly break the above-mentioned principles of responsible advertising. Due to the Gambling Act's lack of specific regulations on gambling advertising, alternative media laws must be consulted. The Audio-visual Media Services Act (AMD-G) and the Broadcasting Corporation Act (ORF-G) are two relevant laws that encompass specific advertising guidelines for products with addictive potential, such as alcohol and tobacco, but not for gambling. Consequently, the Ministry of Finance applies these laws by analogy, asserting that if cigarette advertising is prohibited from targeting minors, the same principle should apply to gambling advertising. On a different note, the Media Act (MedienG) addresses advertisement placement and imprint/website design. While it does not explicitly mention gambling or betting, it holds significance in matters related to advertising, newsletters, etc. Betting: Some provinces (e.g., Vienna – § 18 para 4 Vienna Betting Act) also refer to responsible advertising for betting services. In this context, it is difficult to determine the exact meaning, but in any case, advertising to minors or gambling addicts is prohibited as well. Otherwise, the above-mentioned principles can most likely also be used as a legally non-binding interpretation aid in this area (as with gambling marketing, the Audio-visual Media Services Act, the Broadcasting Corporation Act, and the Media Act are also applicable). Confirmed Expert approved In expert review scope [Read full analysis & tables →](/jurisdictions/austria/marketing/) 08 · What must the platform meet? ### Technical compliance Mixed No new technical-certification development has been published beyond the previously reported plan for a centralised digital supervisory platform underpinning deposit-limit monitoring, itself proposed as part of the notified Glücksspielgesetz overhaul rather than an enacted technical standard. No RNG… Full analysis · 76 words No new technical-certification development has been published beyond the previously reported plan for a centralised digital supervisory platform underpinning deposit-limit monitoring, itself proposed as part of the notified Glücksspielgesetz overhaul rather than an enacted technical standard. No RNG certification, server-location, or GLI/ISO conformance requirement specific to the draft law has been published to date, and this dimension of the Austrian regime remains assessed as stable pending future evidence of detailed technical rules likely to follow enactment. Probable Not reviewed [Read full analysis & tables →](/jurisdictions/austria/technical/) 09 · Can we ship through apps and platforms? ### Distribution and platforms Unfavourable ## Infrastructure Gambling: Requirements are published primarily in the respective tender. Betting: In certain Austrian provinces, betting operators are required to establish an access system (in some cases by means of a customer card) to ensure that no blocked customers or underage customers can … Full analysis · 316 words ## Infrastructure Gambling: Requirements are published primarily in the respective tender. Betting: In certain Austrian provinces, betting operators are required to establish an access system (in some cases by means of a customer card) to ensure that no blocked customers or underage customers can enter the betting shop. In addition, the betting operators have other obligations regarding the designation of the betting premises, opening hours, general accessibility, etc. Server requirements exist for online betting in Austria; however, not all nine provinces regulate online betting. In fact, there are currently four provinces, namely Burgenland, Carinthia, Styria and Vienna, whose betting laws do not regulate the online sector. Server requirements for (licenced) online betting are laid down in the remaining five Betting Acts of the following provinces: Lower Austria, Salzburg, Tyrol, Upper Austria and Vorarlberg, but, as mentioned above, providers with no physical presence may still offer betting services to residents of these provinces without a license. Draft operational obligations under the proposed GSpG amendment are substantive and reflect a high-intervention player-protection philosophy. Operators would be required to implement a €5 stake cap per spin or game and a €10,000 win cap per game. A mandatory 15-minute cooling-off pause after every 90 minutes of continuous play is proposed as a reality-check mechanism. Age-banded deposit limits — €250/week for players under 26 and €1,680/month for players aged 26 and over, adjustable from age 23 based on proven earnings or credit score — would require operators to maintain verified player-profile data linked to the Austrian digital identity system. The centralised self-exclusion registry, linked to Austrian digital ID and managed by the future regulator, would impose a cross-operator self-exclusion obligation for all products except lottery. A mandatory settlement of outstanding tax liabilities and player claims is a licensing precondition rather than an ongoing operational obligation, but it creates a significant pre-operational compliance burden. All obligations are draft-stage provisions not yet enacted. Probable Expert approved In expert review scope [Read full analysis & tables →](/jurisdictions/austria/distribution/) 10 · How hard does the regulator enforce? ### Enforcement Mixed ## Regulating bodies Gambling: In this area, the regulating body is Finanzamt Österreich ("Tax Office Austria"), under the direct supervision of the Ministry of Finance (MoF), see explanations below. Betting: The supervisory authorities are the respective offices of the provincial government ("Amt… Full analysis · 2371 words ## Regulating bodies Gambling: In this area, the regulating body is Finanzamt Österreich ("Tax Office Austria"), under the direct supervision of the Ministry of Finance (MoF), see explanations below. Betting: The supervisory authorities are the respective offices of the provincial government ("Amt der Landesregierung"). Data Protection: Datenschutzbehörde (Data Protection Authority) Telecommunications: Fernmeldebüro (Telecommunications Office) Money Laundering: Bundeskriminalamt/Geldwäschemeldestelle (Federal Criminal Police Office/Money Laundering Reporting Office) or the Austrian Ministry of Finance in its function as supervisory authority over licenced Gambling Operators (CASAG, ÖLG). ## Supervision by Regulator Both Finanzamt Österreich and the offices of the provincial governments monitor the lawful and licenced implementation of the offer. In case of non-compliance, subsequent requirements, fines (in case of unenforceability: imprisonment) as well as the withdrawal of the licence can be issued. However, all penalties fall within the scope of administrative criminal law, meaning that no criminal convictions or mandatory prison sentences can be imposed. The authorities can check at any time on their own initiative whether the general conditions are being complied with. There is neither a fixed rule for annual audits nor other recurring inspections, as such procedure always lies at the discretion of the respective authority. In this context, it should be noted that the Finanzamt Österreich is part of the organisation and supervision of the Austrian Federal Ministry of Finance (MoF). Accordingly, it is subject to instructions and not an independent gambling authority, as is required for EU tender proceedings. Rather, it should be stressed that the Austrian legislator knowingly accepts a multiple role of the MoF: (i) It is the supervisory authority for land-based Casino and Lotteries (including online gambling services); (ii) it is the tax authority for Betting and Gambling (including online services); (iii) it has certain regulatory competences and, last but not least, (iv) it is also a co-owner of the monopolists (holding approx. 33.24% of Casinos Austria AG via Österreichische Beteiligungs AG; and indirectly, via Casinos Austria AG, approx. 24.53% of Österreichische Lotteriengesellschaft mbH). Thus, in the field of gambling, one can by no means speak of an independent gambling authority; rather, the state tries to retain as much control as possible due to its own financial interests. However, according to the current government program, the government plans to resolve this conflict of interests by transferring some responsibilities to a newly established independent authority that is not bound by any instructions. These responsibilities shall particularly encompass the issuance of the gambling licences, whereby especially the conflict of interest regarding the part-ownership of the monopolist shall be reduced. Whether these intended reforms will actually be implemented as well as its actual scope has to be seen. Gambling: Finanzamt Österreich monitors the licensees´ compliance with the provisions of the Austrian Gambling Act, the licence itself and any other decrees of the Federal Minister of Finance. Finanzamt Österreich may also inspect the registers and records of the licensee for that purpose; it may conduct on the spot audits or arrange for such to be conducted by auditors or other specialists and require the licensee to provide information on transactions, submit interim financial statements and accounts in a particular form and structure; the licensee shall comply with such requirements immediately. Bodies and individuals engaged by Finanzamt Österreich to exercise its right of supervision may enter the premises of the licensee and shall provide identification by voluntarily displaying a written audit mandate at the start the official act. The licensee shall bear the cost of monitoring; Finanzamt Österreich shall assess and issue a notice for the annual personnel and operating expenses associated with the monitoring activities and require payment for those from the licensee. To exercise its right of supervision, the Federal Minister of Finance appoints a state commissioner and his deputy. The audited annual financial statements, management reports, consolidated financial statements and group management reports as well as the corresponding audit reports shall be submitted by the licensee within six months of the end of the fiscal year to Finanzamt Österreich. Finanzamt Österreich may issue decisions within the scope of its supervisory powers. Apart from that, it also exercises supervision on the prevention of money laundering and the financing of terrorism. Finanzamt Österreich shall, when exercising its duties and supervisory powers, proceed in accordance with a risk-based approach. It shall Analyse and assess the risks of money laundering and the financing of terrorism existing within Austria With regards to the frequency and intensity of audits, both on site and outside of the licensee's premises, be orientated towards the licensee's risk profile and the risks of money laundering and the financing of terrorism existing within Austria At regular intervals re-assess the licensees' risk profile in regard to money laundering and the financing of terrorism, including the risks of failing to comply with pertinent regulations, and in the event of any significant events or developments occurring in the licensees' management and operations; and Take into account the discretionary powers that the licensees are entitled to assert, and the risk assessments underlying such discretionary powers, as well as the suitability and implementation of the licensees' internal strategies, controls and procedures, in a reasonable manner Betting: Bodies of the district administrative authority as well as experts called in by it shall be entitled to inspect compliance with the relevant law and licensing provisions at any time and without prior notice, For this purpose, they are entitled to enter and inspect business and operating premises of the betting operator; the mere suspicion of gambling activity is sufficient to entitle the authorities to enter these premises; this shall also apply to business and operating premises which are not generally accessible. If there is a justified suspicion of an infringement, the authority’s right of inspection extends to the devices and programs used, including individual components, even if located outside the place of installation. For the purpose of the inspection, the operator shall allow the inspecting body of the district administrative authority, or the experts called in by it, to conduct betting without payment, to open the devices, and to hand over the data carriers (circuit boards, hard disks, etc.) of the programmes. Furthermore, the bodies of the district administrative authority or the experts called in by it shall be entitled to inspect all business documents and to secure evidence. ## Enforcement against licenced operators Gambling: To our knowledge, there have not been any enforcement actions by the authorities against licenced operators to this day, apart from standardised controls by the authorities. There have only been a few civil reclaims of stakes from players who argued that they were addicted to gambling and therefore lacked contractual capacity. Betting: For betting operators, the level of enforcement largely depends on the respective province. Overall, however, it can be observed that licensed betting operators are not subject to any large-scale enforcement action. ## Typical triggers for enforcement against unlicensed operators Gambling: A typical trigger in the area of gambling is primarily the non-payment of the applicable tax. In addition, an offer from a non-EU country is more likely to trigger enforcement actions than an offer from an EU country. Moreover, unlawful gambling machines are particularly often the target of enforcement actions. In the past, advertising measures have also been taken up by the authorities. Although reimbursement claims are not classified as enforcement actions by the authorities, it is noteworthy that for several years players have been able to reclaim their losses from gambling operators lacking a national licence in Austria. While this practice was rather slow in the beginning, many operators now find themselves forced to leave the Austrian market, as player complaints have reached an enormous volume in quantitative terms. For gambling operators, this admittedly creates a degree of uncertainty (while paying taxes in Austria), as they never know, even in the case of new customers, whether the customer will ultimately use the service "free of charge". Consequently, such actions are in some cases no less painful than enforcement measures by the authorities. In recent years, it has become common practice for many operators licenced in Malta not to repay losses even after enforceable judgments have been rendered by Austrian courts. This was followed by lengthy proceedings with execution attempts by customers in Malta to recover their money. The new Maltese law "Bill 55" provided that the corresponding judgments would not be recognised in Malta: Bill 55 has led to the new section 56A of the Malta Gaming Act according to which Maltese courts may refuse the recognition of judgements that are considered to infringe on the Maltese "ordre public". Several proceedings are currently pending at Maltese courts, while (at the time of writing) no decisions by Maltese courts on this matter have been publicised. Following the introduction of Bill 55 in Malta the Austrian Supreme Court reacted and opened a back door for players: The Supreme Court (10 Ob 56/22s) affirmed the applicability of tort jurisdiction in Austria, allowing players to hold managing directors of unlicensed gambling operators personally liable for gambling losses. According to the case law of the Austrian Supreme Court, participation in the offering of illegal games of chance already constitutes grounds for liability (6 Ob 124/16b). Accordingly, managing directors are obliged to obtain knowledge of the Austrian legal situation (5 Ob 95/21p). As result, this means that the managing directors now run the risk of being exposed to tortious liability themselves. This would mean that they themselves would be liable with their own (private) assets. On January 15, 2026, the CJEU upheld this practice in its decision in C-77/24 Wunner. The Court found that under the Rome II Regulation, Austrian substantive law applied and that were was no exception under the exclusion for issues of company law. The end result is that Austrian players can indeed sue to reclaim their losses directly from the officers of unlicensed gambling providers that offered their services in Austria. In another case regarding liability specifically of Maltese operators, on 16 October 2024, the Commercial Court of Vienna referred a request for a preliminary ruling to the CJEU (C-683/24, Sigma), raising several questions as to whether Malta's Bill 55 is compatible with EU law, in particular the Brussels-I-Regulation (regulation (EU) No. 1215/2012). Should the CJEU find Bill 55 incompatible, Austrian judgments on player claims against Maltese gambling providers could be recognized and directly enforced in Malta. At present, it remains unclear how the CJEU will decide. The Austrian Supreme Court has also taken a markedly pro-player stance in expanding the liability of gambling providers to parties who do not themselves directly offer gambling services. In 1 OB 52/24i, operator A, who offered online sports betting (where no reimbursement of losses is available), operated a common website in cooperation with operator B, who offered online casino games (which, unlicensed, are subject to liability for player losses). Following insolvency of operator B, the Supreme Court allowed a player who to reclaim gambling losses from operator A, despite the fact that operator A had only offered sports betting on the same website. The Court reasoned that the two operators had jointly operated a single website where players could deposit money into a single account in order to access the combined offerings of both providers. Theoretically, the triggering element, namely the involvement in unlicensed gambling, could also extend to auxiliary activities by B2B partners. In our opinion and in the opinion of the majority of Austrian legal literature, such extension of liability must be interpreted extremely narrowly, as the Supreme Court explicitly mentioned "directly co-operating in the organisation or offering of games of chance." Reclaiming of winnings paid out to an Austrian player: In its ruling of 26 June 2024 (8 Ob 21/24g), the Supreme Court held that a player who had gambled with a Malta-licensed operator must repay his winnings to the operator due to the nullity of the contracts. In short: a Malta-based operator without an Austrian licence successfully counterclaimed against an Austrian player for the repayment of net winnings already paid out. The operator's argument was based on the existing Austrian Supreme Court jurisprudence, which – as outlined above – states that gambling contracts are null and void, thereby allowing parties (usually the player) to reclaim any losses. The Supreme Court looked at the regulatory purpose of the Austrian Gaming Act: The purpose is not only to protect players but also to minimize "illegal gambling" by ensuring that players cannot engage in risk-free gambling. The court argued that if players could keep their winnings while reclaiming their losses, it would encourage gambling without risk, potentially leading to addiction. Allowing operators to reclaim unlawfully paid winnings discourages participation in unlicensed gambling, as players would no longer benefit from such (risk-free) gambling. The court also determined that allowing such a reclaiming of winnings does not constitute an abuse of rights, even if the operator knew its offering was unlawful. Therefore, the Supreme Court considers the nullity of the gambling contract to be absolute, meaning both parties may rely on it. This landmark ruling confirms that operators without an Austrian license can reclaim paid-out net winnings from players, based on the absolute nullity of gambling contracts. This decision could significantly impact operators dealing with player claims or risks of insolvency in Austria. It is also worth considering to take action, if the Austrian market has already been left. Betting: Here, it is primarily the operation of illegal betting premises that is affected by enforcement measures. Non-payment of applicable taxes also entails enforcement actions. Within the field of sports betting, players have already brought initial lawsuits as well. However, the High Courts have not yet granted any repayment claims based on the illegality of online betting services offered by EU-licensed operators (see also above the section Licensing and Regulation). It is difficult to assess whether lower courts have granted such repayment claims to players, as lower-level decisions are not always published. Nevertheless, to our knowledge no lower court has granted a repayment claim to date. ## Enforcement action taken against unlicensed operators It has already been considered several times to impose IP bans on illegal operators, but this has not been included in the law to date (among other things, due to its non-conformity with EU law). Unlicensed operators are yet subject to administrative criminal law. Not reviewed Information added after the 26 Aug 2026 expert review — published for currency and labelled not reviewed. 11 Oct 2026 Not reviewed Read update The draft GSpG amendment introduces new statutory enforcement powers against unlicensed operators: payment blocking, a public blacklist, and network or website blocking, to be administered through a new digital supervisory platform. These powers are proposed under a not-yet-adopted instrument and are not currently in force; no enforcement action under them was reported. The draft specifies that operators continuing to serve Austrian players without authorisation past 1 January 2027 face an 18-month exclusion from future licensing, rising to 24 months for infractions from 2030 onward. Separately, licence eligibility under the draft is conditioned on settlement of outstanding tax liabilities and player-compensation claims, with the Ministry of Finance estimating roughly 20,000 Austrian consumers hold such claims against currently unlicensed operators — a restitution condition that functions as an additional entry-risk driver for operators with pre-reform Austrian exposure. No enforcement events or licence revocations were reported for Austria; the enforcement picture is entirely prospective, built into the draft instrument rather than evidenced through recorded action. 21 Sep 2026 Not reviewed Read update The reform introduces a transitional mechanism rather than a conventional enforcement action: operators currently providing services illegally must cease that operation by 1 January 2027 to be immediately eligible for a licence under the new regime. Non-compliance triggers an 18-month waiting period before licence eligibility, rising to 24 months for non-compliance occurring from 2030 onward. This mechanism, carrying a MIXED durability rating consistent with the reform's primary-plus-delegated instrument structure, is designed to incentivise early compliance among currently unlicensed operators ahead of the new licensing procedure. No completed enforcement events or licence revocations were evidenced this cycle; the enforcement-relevant signal is entirely the design of this forward-looking transitional eligibility rule. 19 Sep 2026 Not reviewed Read update No new Austria-specific licence-revocation or operator-penalty enforcement action was identified this cycle. What has moved is prospective enforcement architecture: the draft Glücksspielgesetz-Novelle 2026 proposes new tools against unlicensed operators, namely payment blocking, blacklisting and network blocking, tied to a 1 January 2027 cut-off by which currently-unlicensed operators must cease serving Austrian players or face an eighteen-to-twenty-four month exclusion from the future licensing round. This proposed enforcement package is confirmed by a primary BMF press release but remains a fragile instrument pending enactment, not yet in force. The combination of new enforcement tooling and a hard near-term transition deadline signals a materially tougher posture toward the unlicensed market even as the regulated market structurally opens to competition. 4 Sep 2026 Not reviewed Read update The draft Novelle proposes new payment-blocking powers against illegal online-gambling operators together with a central self-exclusion and blocking register, the Sperrregister, both planned to enter force on 1 January 2027; the maximum sanction attached to the payment-blocking power was not quantified in any source reviewed this cycle. Existing administrative enforcement continues under the current Glücksspielgesetz framework in the interim. Separately, Austria joined six other European gambling regulators — France, Germany, Great Britain, Italy, Portugal and Spain — in a joint statement issued 25 November 2025 targeting illegal online-gambling advertising, a Confirmed, Tier-1-sourced signal of active cross-border enforcement coordination ahead of Austria's own licensing overhaul. Consistent with the civil-law enforcement-theory pattern for this jurisdiction family, unauthorised online gambling is treated as an offence under the gambling statute's own licensing provisions rather than a secondary licence-breach theory, with payment-blocking functioning as the practical enforcement lever layered on top. All proposed instruments here carry FRAGILE durability pending the bill's enactment. Confirmed Expert approved 4 post-review updates · Not reviewed In expert review scope 5 enforcement events [Read full analysis & tables →](/jurisdictions/austria/enforcement/) 11 · What is coming? ### Outlook Mixed The future development of gambling and betting in Austria will be influenced by various factors. On the one hand, ongoing digitalisation and technological progress will likely continue to lead to an increased focus on online gambling and betting. Virtual reality and augmented reality could create ne… Full analysis · 859 words The future development of gambling and betting in Austria will be influenced by various factors. On the one hand, ongoing digitalisation and technological progress will likely continue to lead to an increased focus on online gambling and betting. Virtual reality and augmented reality could create new immersive gambling experiences and drive the growth of the industry. In particular, it is to be expected that the legislator will also regulate the extremely sensitive area of loot boxes, which is currently not explicitly governed. Finally, the increasing popularity of Prediction Markets may increase regulatory attention on online betting, particularly with regard to social and political bets. It should be noted that attempts to re-regulate Austria's gambling sector have been repeated and ongoing for some time. The creation of an independent gambling regulator, for example, which is part of the current coalition's governing plan, has been on the agenda of previous regimes. In addition to this potential new regulator, the recent reports suggest that the coalition has reached an agreement to expand the availability of online gambling licences. Whether this plan will lead to an uncapped number of licences or only a handful, this could represent a major change to the Austrian gambling market, which currently only allows a single legal provider of online gambling services. The limited number of licences for brick-and-mortar casinos will likely remain unchanged. So far, however, the only reforms that have been successfully adopted have been considerable tax hikes for various forms of gambling and betting. As explained above, the case law of the High Courts has also developed very much to the disadvantage of operators licenced in the EU, so that they are faced with great legal uncertainty. In particular, the recent Supreme Court and CJEU case law regarding the tortious liability of managing directors is another major setback for gambling operators. This is flanked by repeated (but so far unsuccessful) efforts to block the IP addresses of operators not licenced in Austria, which the current government plan endorses as the primary solution to combat unlicensed providers. As a result, it cannot be assumed from the current perspective that legislation or case law in the area of gambling will turn significantly in favour of a more liberal market order. However, the potential increase in online gambling licences is a step in that direction. There is an inherent risk that the authorities, which have been rather passive to date, will intensify their enforcement efforts in the gambling sector to prevent the provision of services by operators who are not licenced in Austria and are thus considered illegal from the legislator’s perspective. At the international level, adverse developments are also emerging. Several preliminary ruling procedures before the CJEU may significantly affect enforcement: The recently decided C-77/24 Wunner upheld the Austrian Supreme Court's expansion of liability for unlicensed gambling to liability of operators' managing directors in tort. This judgment allows Austrian players to reclaim gambling losses from unlicensed providers even through obstacles like insolvency or legislation like Malta's Bill 55. The pending case C-683/24 Sigma, on the other hand, may completely abolish the protections provided by Bill 55, allowing players to directly enforce judgments against providers based in Malta. In addition, the infringement procedure initiated against Malta on 18 June 2025 increases political pressure from the European Commission to ensure the enforcement of Austrian court decisions, a demand also strongly supported by the German and Austrian governments. In the area of betting, on the other hand, a more nuanced picture emerges – following several years of active legislative development, quite modern betting laws have now emerged. As already described above, those laws are not identical; however, certain regulations – for example tying licensing requirements to physical presence – have been established in several Austrian provinces, as well as AML requirements stemming from EU requirements. There have been some recent developments at the level of the High Courts: It was ruled, as described above, that if a betting law only regulates the offering, conclusion or mediation of bets within the territory of the respective province, betting offered by a betting operator from a location outside the provincial territory via the Internet does not fall under the licensing regime of that law. Accordingly, the High Courts are generally more restrained in their approach to betting compared to gambling, as this area has been liberalised. The latest rulings have given betting operators a degree of legal certainty, and it can be expected that the betting sector will continue to develop positively for the time being. In recent years, there have also been efforts from some quarters to create a uniform betting law, but this has not yet borne fruit and is not currently foreseeable due to the resistance of the provinces. In summary, the outlook remains uncertain: While gambling will probably remain monopolised and thus inaccessible to foreign operators, there is always the fear that more frequent enforcement actions will take place in the future. The outlook for betting, on the other hand, is positive, as the most recent High Court decisions have strengthened the foundations of a liberal offering and no deterioration of the same is to be expected at present. Not reviewed Information added after the 26 Aug 2026 expert review — published for currency and labelled not reviewed. 28 Sep 2026 Not reviewed Read update The draft GSpG amendment (Gambling Reform Act 2026) was notified to the European Commission under the TRIS mechanism around 4 August 2026, opening a mandatory three-month standstill running to 5 November 2026, before which final adoption cannot occur. This follows a public consultation period on the draft that closed 15 July 2026. Industry commentary flags political-process risk to the government's own target of a market opening around October 2027, with at least one quoted political analyst expressing skepticism that licences could realistically issue within twelve months of adoption as the government intends. The reform, if adopted, would end the decades-old online monopoly in favour of an unrestricted multi-licence system, while retaining a single reserved concession for classic lottery. The TRIS standstill outcome and the pace of subsequent parliamentary adoption are the key near-term milestones to watch. 21 Sep 2026 Not reviewed Read update Austria's draft GSpG overhaul closed public consultation on 15 July 2026 and was notified to the European Commission under the TRIS procedure on 4 August 2026, triggering a mandatory three-month standstill period. The government's working assumption is a possible market opening around October 2027, contingent on the TRIS process and subsequent licensing timeline proceeding without disruption — a timeline a political analyst has publicly contested. The reform represents the most significant liberalisation of Austrian gambling law in more than three decades, and its progression through EU review is the single most consequential near-term marker for the jurisdiction. 19 Sep 2026 Not reviewed Read update The Austrian gambling reform followed a defined sequence this cycle: Ministerialentwurf published 29 June 2026; public consultation closed 15 July 2026 with 109 submissions; TRIS notification to the European Commission on 4 August 2026 triggering a standstill period to 5 November 2026; and government bill 594 d.B. before the Finanzausschuss as of 12 August 2026, not yet assigned to a Nationalrat plenary session. Each stage is confirmed by primary BMF or Parliament sources. The reform is at an advanced but not yet enacted stage, with the TRIS standstill closure on 5 November 2026 the next material gating event before parliamentary passage can proceed. 4 Sep 2026 Not reviewed Read update Regierungsvorlage 594 d.B. is before the Nationalrat Finanzausschuss as of 12 August 2026. The EU TRIS standstill, triggered on 4 August 2026, runs approximately three months, during which the law cannot be formally adopted; the earliest plausible adoption point is therefore early November 2026. Beyond enactment, the reform carries two further staged dates: the payment-blocking and Sperrregister enforcement instruments are slated to enter force on 1 January 2027, and stricter player-protection rules affecting existing slot machines are deferred to 1 January 2031 to preserve the reliance interests of existing licensees. This is an actively moving reform with a well-defined near-term legislative calendar, and its outcome will determine whether Austria's online-gambling market opens to multi-licensing as proposed. 28 Aug 2026 Not reviewed Read update The Federal Ministry of Finance's EC TRIS notification on 4 August 2026 opened a mandatory three-month EU standstill period ending 5 November 2026, the clearest reform-stage transition tracked this cycle: the draft Glücksspielgesetz overhaul has moved from leaked-draft and consultation stage to formal EU review. Austria's domestic parliamentary process continues in parallel and must still run its course before enactment. The reform, if enacted as notified, would replace the Win2Day online monopoly with an open licensing framework and cap land-based casino concessions at a maximum of 13. Confidence on these draft-law claims is capped at the assessed tier, since no direct T1 EC or BMF source was retrieved this cycle, a structural sourcing ceiling typical of pre-enactment legislative-phase reporting. Probable Expert approved 5 post-review updates · Not reviewed In expert review scope [Read full analysis & tables →](/jurisdictions/austria/outlook/) Evidential record & source register 2 enforcement · 25 red flags · 12 sources · Expand full record ## Enforcement record What the regulator has actually done, newest first. 2 recorded events. - 1 Apr 2025BMF · Licensed and grey-market operatorsConfirmedSource 5 · T3 - 1 Jan 2021OGH · Offshore operatorsProbableSource 9 · T3 ## What gets operators fined 25 red flags (6 high, 13 medium, 5 low) and 5 controls that address them. - highOGH civil-nullity line enables player loss recoveryOffshore operators face retroactive disgorgement of deposits.Source 9 · T3 - highOnline GGR duty raised to 45%Crushes operator margins even in any future licensed model.Source 5 · T3 - highBMF payment-blocking power over PSPsDisrupts deposit/withdrawal rails for unlicensed operators.Source 2 · T1 - high§168 StGB criminal liability for organising/promotingCriminal exposure extends to affiliates and intermediaries.Source 9 · T3 - highAdvertising of unlicensed gambling triggers §52 finesAffiliate/streamer promotion is administratively penalised.Source 9 · T3 - highEUR 109m minimum capital for lottery concessionExtremely high capital barrier.Source 3 · T3 - mediumNo B2B supplier licence pathwayB2B vendors cannot obtain independent authorisation.Source 3 · T3 - mediumReform timing uncertain; possible 1-year extension to 2028Entry planning cannot rely on a firm market-opening date.Source 5 · T3 - mediumFinance Minister signals intent to retain monopolyLiberalisation is not guaranteed despite reform draft.Source 4 · T3 - mediumGrey market ~70-80% of online playChannelisation failure signals weak monopoly effectiveness but high legal risk for offshore actors.Source 4 · T3 - mediumPer-machine fines up to EUR 30,000 (repeat)Land-based device penalties accumulate rapidly.Source 9 · T3 - mediumBMF conflict of interest (ÖBAG stake in Casinos Austria)Regulator-shareholder overlap undermines EU-law coherence defence.Source 4 · T3 - mediumVfGH criticised existing deposit limits as existence-threateningRG framework likely to tighten under reform.Source 4 · T3 - mediumBetting stake duty doubled to 5%Provincial betting margins compressed.Source 5 · T3 - mediumAd-platform and app-store restrictions for unlicensed offeringsAcquisition channels legally precarious.Source 2 · T1 - mediumConcession expires 2027-09-30 with retender uncertaintyIncumbent and entrants face a cliff-edge.Source 7 · T3 - mediumFM-GWG applies to gaming via GSpG referenceOperators are designated reporting entities with CDD duties.Source 3 · T3 - mediumAustrian corporate seat condition for concessionsLocal-presence requirement absent equivalent home supervision.Source 3 · T3 - mediumMulti-authority enforcement (Finanzpolizei, BVB, StA)Operators may face parallel proceedings simultaneously.Source 9 · T3 - lowPlayer-side administrative offence (up to EUR 7,500)Players technically liable, though rarely prosecuted.Source 9 · T3 - lowReform-regime technical standards not yet publishedCannot pre-build to unknown specifications.Source 4 · T3 - lowCJEU coherence limits even on monopolist advertisingExpansionary marketing risks monopoly's EU-law validity.Source 3 · T3 - lowMonopolist holds only ~30% of actual playIndicates weak legal-channel attractiveness.Source 6 · T3 - lowEU notification required for any reformAdds delay and challenge risk to market opening.Source 4 · T3 - criticalNo federal online casino concession available to private operatorsClosed monopoly blocks compliant B2C entry entirely.Source 9 · T3 ### Controls - 001Geo-targeting abstentionAvoid German-language, EUR-payment and AT-support indicators that trigger §2 GSpG market-targeting classification.Source 9 · T3 - 002Payment-rail resilienceDiversify PSPs to mitigate BMF payment-blocking instructions.Source 2 · T1 - 003Civil-nullity reserveProvision for potential player loss-recovery claims arising from OGH nullity line.Source 9 · T3 - 004Affiliate screeningScreen affiliate/marketing partners for §168 StGB and §52 GSpG exposure.Source 9 · T3 - 005Reform-tracking watchMonitor GSpG reform bill and 2027 concession retender for entry-window timing.Source 5 · T3 ## Worked scenarios 5 entry scenarios, each with the move we would make. #### MGA-licensed operator targeting Austrian players online German-language, EUR-payment, local-support indicators classify the offering as a verbotene Ausspielung under §2/§12a GSpG; an MGA licence confers no authorisation. Contracts are void under §1174 ABGB, exposing the operator to player loss-recovery claims. Do this: Do not target Austrian players without a domestic concession; reserve for civil-nullity exposure. Source 9 · T3 #### Operator seeking a federal online casino concession The electronic-lottery concession is exclusively held by Österreichische Lotterien under §12a/§14 GSpG; no concession is available to private operators pending reform. Do this: No viable application route exists today; await 2027 retender/reform. Source 3 · T3 #### Bookmaker entering provincial sports betting Provincial betting markets are uncapped and open; a permit can be obtained under the relevant Landeswettengesetz subject to local-presence and 5% stake duty. Do this: Viable open route; structure for provincial compliance and the 5% Wettgebühr. Source 8 · T3 #### B2B software supplier to the Austrian market No statutory B2B licence class exists; supply can only be contractual to the concession holder. Do this: Pursue B2B supply only via contract with the monopolist; no independent licence available. Source 3 · T3 #### Affiliate promoting offshore casinos to Austrians §168 StGB criminalises promotion of unlicensed gambling from profit motive, and §52 GSpG adds administrative fines; affiliate exposure is direct. Do this: Avoid promoting unlicensed offerings to Austrian consumers. Source 9 · T3 ## What we looked for and could not find Confirmed absence is a finding of its own. These are the questions we searched and could not answer from a citable source, with the searches we ran. Never behind the paywall. Market opportunity. no regulator-published online-segment GGR point estimate; only T2 market-study projection (Statista via 3SNET) available. - searched: Austria online gambling GGR regulator statistics 2025 - searched: Österreichische Lotterien win2day online GGR annual report - searched: BMF Glücksspiel Bruttospielertrag online segment - checked: bmf.gv.at Aml cft regime. no published statutory CDD/reporting threshold figure located for gaming operators under FM-GWG. - searched: Austria FM-GWG gambling CDD threshold EUR - searched: Glücksspiel Geldwäsche Schwellenwert Österreich - searched: Austria gaming AML reporting threshold 2024 - checked: iclg.com ## Source register Every source on a four-step tier scale. A claim is never shown at a stronger tier than the source it cites. 12 sources · 2 tier 1 · 10 tier 3 No. Source Tier Verification 1 AT-GSPG-1989 T1 of 4 Source 1 · Open in drawer → 2 AT-BMF-GAMES-OF-CHANCE T1 of 4 Source 2 · Open in drawer → 3 AT-ICLG-2026 T3 of 4 Source 3 · Open in drawer → 4 AT-BRAINPOWER-REFORM T3 of 4 Source 4 · Open in drawer → 5 AT-IGB-REFORM T3 of 4 Source 5 · Open in drawer → 6 AT-3SNET-MARKET T3 of 4 Source 6 · Open in drawer → 7 AT-3SNET-CONCESSION T3 of 4 Source 7 · Open in drawer → 8 AT-LEGAL500 T3 of 4 Source 8 · Open in drawer → 9 AT-OGH-NULLITY T3 of 4 Source 9 · Open in drawer → 10 AT-CORRECTCASINOS-TAX T3 of 4 Source 10 · Open in drawer → 11 AT-ICLG-TAX T3 of 4 Source 11 · Open in drawer → 12 AT-LEGALPILOT T3 of 4 Source 12 · Open in drawer →