Organisers of games of chance have to pay betting and gambling tax, i.e. stakes minus prize amounts paid out. Winners have to pay tax, if the prize money exceeds the stakes. Prize money is often tax-free, as betting and gambling tax is paid by the organisers. Prizes not exceeding 454 euro are tax-free.
In a game of chance, the outcome is strongly influenced by a randomising device rather than the contestant’s strategy. Examples of games of chance are casino gambling, lotteries, bingo drives, prize contests, gambling machines and TV quizzes.