DF Advocates Malta

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Remote Gaming

DF Advocates delivers a professional and comprehensive array of services, advising and assisting interested organisations in the setting up of their gaming operations in Malta. The law firm pursues a direct and effective approach guaranteeing prompt personal services and responsive solutions, expediting the realization of its client’s objectives and targets. Services include: company formation and incorporation; advice and assistance throughout the licencing process; legal and regulatory consultation; compliance assistance; guidance on fiscal issues; and links through the firm’s network of service providers, to software and telecommunication infrastructure providers, accounting and auditing firms, and other support service providers. 

The regulations contained in Legal Notice 176 of 2004 focus on the means rather than the methods of gaming and regulate the functions and procedures employed by the operator to carry out the remote gaming. 

The licences are categorised into four classes and are modelled on the nature of the Operation:

  1. The Class 1 Remote Gaming License is a remote gaming license for operators which manage their own risk on games of chance with repetitive events such as casino, games, slots and lotteries.
  2. The Class 2 Remote Gaming License is a remote betting office license or an online betting exchange office license and is granted to operators which manage their risk on a singular spread and offer games based which are non repetitive and have a singular outcome for a particular event or group of events e.g. fixed odds betting, pool betting, spread betting and any other form of betting.
  3. The Class 3 Remote Gaming License is for operators which promote or abet gaming from Malta which are not involved in the risk but which take a commission, for example, multi-jurisdictional poker, P2P and game portals.
  4. The Class 4 Remote Gaming License is a license to host and manage remote gaming operators, excluding the licensee himself. This license would be for software vendors or for platform operators which do not partake in the risk undertaken by the multiple operators which they host.

The advantages of establishing the gaming organisation in Malta are namely:

  1. Attractive Fiscal Incentives – the tax framework is in line with the major EU directives and offers substantial tax refunds to the shareholders of the Licencee – a refund of 6/7ths of the tax credit on the dividends received thus reducing the effective tax rate to 5%.
  2. Pro-active and balanced regulations – the LGA effectively recognizes and licences any remote game which can be securely managed under the Maltese Gaming Regulations, offering comparatively low gaming tax rates and the capping of the maximum amount of gaming tax payable per year.
  3. Reputability of the Maltese Jurisdiction and the Regulator’s Protection - The Lotteries and Gaming Authority’s (LGA) is committed to protecting and defending its licenced operators. [The Malta based ZeTurf, a case in point with the French authorities unsuccessfully seeking to prohibit ZeTurf’s ability to operate on French land, owing to LGA’s intervention].
  4. Excellent financial services sector, first-rate telecommunications infrastructure and specialist support services both in the technical field (hosting of servers) and the legal & accounting field.

We believe in a client centered approach embracing the needs and interests of each client. For this reason we do not offer a one stop shop service which we feel is conducive to effectively restraining our clients to using particular service providers over others, which may indeed be more suitable to the task at hand. In this respect, we hold excellent contacts with a broad span of service providers in the remote gaming sector, including key officials, ensuring appropriate and tailor-made solutions for our clients who thereby benefit from the highest standards and best practice. Our approach guarantees an interest free advice assisting you in meeting with and finding the most suitable technical service providers to meet your requirements.

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Remote Gaming in Malta 


Email: maria.deguara@dfadvocates
Contact Name: Dr. Maria Deguara

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