Gambling Reform in Austria: Voluntary Self-Disclosure as the Key to Online Gambling Licences

Until now, a state monopoly on online gambling has applied in Austria. The planned Gambling Reform 2026 is set to replace this system with a licensing regime, effective October 2027 at the earliest.

Online gambling providers that have previously been active without an Austrian licence – despite the gambling monopoly – now have the opportunity to participate in the licensed Austrian market. Provided that, among other requirements, the gambling providers have paid Austrian gambling tax in the past or settle their tax history pursuant to Sec 14 para 2a no 1 Gambling Act by filing a voluntary self-disclosure under Sec 29 of the Austrian Tax Criminal Code and paying any outstanding tax liabilities.

Please note: This is currently a ministerial draft (the pre-parliamentary public consultation period expired on 15 July 2026).

For companies seeking an Austrian online gambling licence, a timely voluntary self-disclosure becomes a critical strategic step. Our PwC team is happy to assist you with the review and implementation process.