程阳:2014年卢森堡(娱乐场)赌场业综述

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程阳:2014年卢森堡(娱乐场)赌场业综述
Casino 2000 (in Mondorf-les-Bains)
Revenues at the sole casino in Luxembourg, Casino 2000, in the municipality of Mondorf-les-Bains, contracted by 4.3 percent in 2013 to €45m from €47m a year before, but player numbers remained the same with 435,000 recorded visits.
A new Luxembourg government, formed in 2013 comprising a coalition of Socialists, Liberals and the Green party.
Tax revenues from gambling shrank to €21m in 2013, down from €22m a year before and from €24m in 2011, adding to pressures for a shake-up in the licensed gambling market, and the new administration may choose to introduce additional casino licences.
Luxembourg has an outright ban on slot machines or any other type of gaming machines, and consequently machines at the sole licensed casino make up a vast majority of its revenues. In 2013 slot machine gambling accounted for €41m of the casino’s €45m revenues.
In March 2012, six betting shops opened in Luxembourg under an agreement between the national lottery, acting as a de facto regulator, and the French horse race betting monopoly PMU.
PMU has so far limited its online activities to betting on terminals installed in betting shops.
The Loterie Nationale enjoys a monopoly over lotteries in Luxembourg and is the only company currently offering online gambling officially.
Regulation
Gambling in Luxembourg comes under the supervision of the Ministry of Justice and the Ministry of Finance, and gaming police officers and officers of the Tax Administration supervise the casino property.
Casinos, along with sports betting and lottery, are the only forms of gambling exempt from Luxembourg’s broadly prohibitive 1977 Gaming Act. The same Gaming Act requires that casinos are land-based and are established with the intent of promoting tourism.
The Council of Ministers can make a decision to issue additional casino licences, but authorised casinos must restrict their operations to approved land-based games, with no online activities available.
A very detailed list of games that may be offered by casinos, and their applicable rules, was last updated and modified by regulation on July 30, 2002, the last update of the gaming regulations in Luxembourg.
A coalition of Socialists, Liberals and Greens were promoted to power as a result of the country’s election in October 2013, ousting Jean-Claude Juncker’s Christian Social People from power for the first time since 1979.
It is currently unclear whether the new coalition will choose to overturn the rather conservative gaming policy in Luxembourg.
Rumours have begun to suggest that more land-based casinos could be licensed under the new government.
Luxembourg’s Licensed Casino Market
Gaming Machines
Luxembourg has a clear and absolute ban on slot machines or any other type of gaming machines, save for casinos.
According to Article 3 of the Gaming Law of April 20, 1977, gaming machines can only be operated in casinos.
Poker
A “gentleman’s agreement” was signed in 2007 between poker organisers and the Ministry of Justice enabling poker events to be organised if the stakes paid by players remain low (€20-50).
According to Article 6 of the 1977 Gaming Law, stud poker can be provided in casinos.
Contributions to Society
Casino 2000 supports a project, “Vision4Children”, which was chosen by its shareholders and employees. This organisation collects money for different projects, for example, the education for children in India. The casino’s project is staffed by casino employees. The casino helps to support their activities on various occasions.
http://www.vision4children.com/
Casino 2000 is also a sponsor of local clubs and the national Olympic Committee, COSL
Social Responsibility Measures
National legislation requires customers to be at least 18 years of age to participate in casino gambling in Luxembourg.
Player protection measures demand that players must be able to self-exclude, or to place a limit on the number of casino visits.
In 2002, Casino 2000 installed a pro-active player protection programme, with regular education of all involved employees. A team of seven floor managers is in charge of this programme.
Casino customers showing signs of problem gambling behaviour are approached by casino staff. A short self-test is offered and general information on gambling addiction may be given. Depending on the outcome, a limitation or a ban may be recommended to the customer.
Taxation
Luxembourg’s sole casino paid gaming taxes of €21m in 2013, down from €22m a year before and from €24m in 2011.
The base tax rate for casino profits is 10 percent, although the rates fluctuate depending on profits.
The tax regime stipulates that the direct recipient of gaming taxes is the Grand Duchy of Luxembourg, although municipalities where a casino is located receive 20 percent of all gaming taxes.
At present, there is only one casino, so only the Municipality of Mondorf-les-Bains, a commune of 4,500 people, receives this revenue.
Should more casinos be licensed it is unclear whether this would create additional tax revenues or merely dilute the existing tax gain. Luxembourg is a very small country surrounded by many gaming halls and casinos in neighbouring countries.
Remote Gambling
Currently the only officially licensed entity able to provide online games in Luxembourg is the Loterie Nationale, and no other authorisation has been issued to any private online gaming operator.
According to the Ministry of Justice, a licence may be issued to private operators that offer online games to Luxembourg residents. However, the ministry has indicated that online gaming supply should be demand-based and not based on possible revenues.
With the new government, it is possible that a law amending restrictions on online gambling could be adopted but the issue has been under discussion since 2012.