Remote gambling

Types

Is remote gambling permitted and, if so, what types?

The state-owned monopolies Norsk Tipping and Norsk Rikstoto are the sole licence holders of the right to provide online and mobile gambling in Norway. However, it is not illegal for Norwegians to gamble on foreign-based remote gambling platforms, nor is it illegal for foreign-based operators of such platforms to tacitly provide Norwegian consumers with such services.

Licensing

What are the criteria for obtaining a licence to operate remote gambling?

The criteria for obtaining a licence to operate remote gambling are the same as those for land-based gambling (see "Please describe the licensing criteria to operate land-based gambling of each type or classification").

How do the licensing criteria for remote gambling operators differ from those applicable to land-based operators?

The licensing criteria for remote gambling operators and land-based operators do not differ.

Cross-border gambling

May operators located in other countries offer internet gambling to consumers in your jurisdiction without obtaining a licence there?

Despite Norway’s strict gambling laws, Norwegian consumers can legally gamble on foreign-based websites hosted by foreign-based gambling operators without violating Norwegian law. Likewise, foreign-based operators may tacitly offer their services to Norwegian consumers, if they hold a licence in another EU or European Economic Area member state.

The Norwegian authorities may pierce the veil if they suspect that a Norwegian operator with a predominantly Norwegian customer base locates its operations abroad in order to circumvent Norwegian law. The prohibition of the provision of gambling or appurtenant services is generally technology neutral. Norwegian-based operators are prohibited from providing gambling services indiscriminately to any customer, regardless of nationality, if such services are provided on a website that is hosted on a server located in Norway. It does not matter if the website uses a foreign domain name.

Even operators that have no connection to Norway may be liable if they align and facilitate their business in such a way to provide services to customers in Norway.

While a foreign-based operator may legally offer its services to Norwegian consumers, the Norwegian Gaming and Foundation Authority may still seek to hinder its business by enacting resolutions prohibiting Norwegian-based financial institutions and payment service providers from facilitating gambling-related payments between gambling operators and their customers.

May operators licensed in your jurisdiction offer internet gambling to consumers in other countries?

The state-owned monopolies Norsk Tipping and Norsk Rikstoto are the only legal online gambling operators in Norway and have no mandate to operate abroad.

Taxes

What tax rate applies to each form of remote gambling?

See "What type of tax and what tax rate applies to each form of lawful land-based gambling activity?".