Netherlands - KSA and KOA mode
Regulator and legal framework
KSA is an independent administrative body that licenses and oversees the gambling sector, including online. The basic package of by-laws for KOA (Decree/Regulations) details the rules for advertising, preventing gambling addiction and technical requirements for systems.
KOA Perimeter: Game Types and License Structure
KOA covers four classes of online products by which licensing and compliance are built:1. Casino vs. operator (RNG tables, slots);
2. Player-versus-player casino (poker, bingo);
3. Sports betting;
4. Horse racing/trotting bets.
This classification is protected in the by-law and determines the risk profile and control. The term of permission is up to 5 years, the decision on the application is usually within 6 months (it can be extended for another 6).
CRUKS: National self-exclusion (mandatory for all licensees)
CRUKS (Centraal Register Uitsluiting Kansspelen) is a single register of self-exclusion managed by KSA. The operator is obliged to check each user in CRUKS before admission to the game and communications. The minimum period of "gokstop" is 6 months; coverage - online and terrestrial establishments.
CDB: KSA control database
A key feature of KOA is the Controle Databank (CDB), a "control base" where licensees transfer standardized game data in a secure format for continuous supervision (model, specifications and message format published by KSA). In 2024-2025, KSA strengthened the requirements for CDB integration tests, as well as supervision over its correct content.
Advertising and Sponsorships
From July 1, 2023, there is a ban on non-targeted advertising of online games (TV/radio/outdoor/press, etc.), with strict reservations to digital targeting and audiences. The transitional rules on sports sponsorship are ending, and from July 2025, KSA announced enhanced enforcement of the sports sponsorship ban for online gambling operators.
Taxation (updated 2025-2026)
From January 1, 2025, the GGR tax rate for operators has been increased to 34.2%, and from January 1, 2026, a further increase to 37.8% is planned. The increase was already accompanied by a noticeable drop in GGR and an adjustment in fiscal expectations.
AML/KYC and Payments
Operators apply a risk-based AML approach: identification, sanction/PEP screening, SoF/SoW for triggers; payments - only for personal details. The policy "duty of care" (limits, monitoring of behavior, interventions) is the subject of regular checks and assessments when renewing licenses.
Reporting and technical requirements
In addition to CDB, there are assessment schemes for game systems (assessment scheme) and regular updates of technical requirements/data models, including integration tests during (re) licensing. KSA in 2025 announced a new wave of license renewal requirements for 2026 (an in-depth review of player protection, advertising and CDB integration).
Supervision and enforcement
KSA actively suppresses unlicensed offer and advertising violations/CRUKS, publishes solutions and strengthens monitoring of the entire "marketing chain" (operators, affiliates, media). For law enforcement, fines, prescriptions, blocking of payment/marketing channels are combined.
Practical go-to-market checklist
Legal & License
Define a product perimeter of 4 KOA classes; Prepare Beneficiary Package/Keu persons.
Consider the resolution period (≈6 months, extension possible) and the resolution period limit (up to 5 years).
Technology and Data
Integrate CRUKS in stages: registration/login/deposit/marketing.
Configure the flow in the CDB according to the current specifications; take the integration test.
Responsible play and marketing
Comply with the prohibition of non-target advertising and deadlines for sports sponsorships; implement segmentation and age-gating.
Finance & Tax
Lay the model under 34.2% GGR (2025) and 37.8% (from 2026). Plan impact on payout/bonus policy and sewers.
Common operator errors
Incomplete CRUKS checkpoints and/or marketing touches of self-excluded players.
CDB integration violations: event structure, delays, non-compliance with specification versions.
Risks in advertising/affiliates against the background of a "non-target" ban and the upcoming total ban on sports sponsorship.
Trends 2025 +
Renewal/Relaisensing-2026: In-depth RG/advertising audit and new CDB testing.
Tax drift: the rate is growing, which affects the sewerage and GGR dynamics - the regulator and the Ministry of Finance are monitoring the effect.
Tightening promo control: full-scale application of the ban on sports sponsorships and monitoring of "gray" promo journalism.
Conclusion
KOA mode is a combination of strong player defense (CRUKS), deep data control (CDB), and a strict advertising perimeter. The entry threshold is high, but predictable: for those who build a technical discipline, RG practices and marketing "according to the rules," the Netherlands gives a stable, transparent market with understandable expectations of the KSA regulator and a clear tax perspective.