Finland's Gambling Tax Shake-Up: What a Five-Year Court Battle Just Changed

Dr. Annelies De Vos · 2026-10-07

Finland's Supreme Administrative Court just handed down a ruling that could reshape how professional bettors are taxed. And honestly, it's about time. After more than five years of legal back-and-forth, the court decided that a professional bettor can deduct losing wagers from taxable betting income. That might sound like a small thing. It's not. ### The Case That Started It All The story centers on Antti Koivula, a professional bettor who also serves as Chief Compliance Officer at Hippos ATG. Back in 2020, he placed 2,145 bets with various operators. When tax season rolled around, Finnish authorities wanted to tax his winnings but wouldn't let him write off his losses. Think about that for a second. You're taxed on what you win, but you can't deduct what you lose? That's like being charged sales tax on a paycheck you never actually received. Koivula pushed back. And he kept pushing. For five years. ### Why This Ruling Matters Beyond Finland Here's the thing. This isn't just about one bettor in one country. It's a precedent. A big one. Finland is heading toward major regulatory changes in 2027, and this decision sets the tone for how professional gambling income will be treated going forward. Other countries are watching closely. When one jurisdiction says "yeah, you can deduct losses," it puts pressure on others to follow suit. It's a fairness issue at its core. If you're going to tax someone's income, you should acknowledge their expenses too. That's just how business works. ### What This Means for Professional Bettors If you're betting professionally, this ruling could have real implications for how you file your taxes. Here's what to keep in mind: - **Document everything.** Every bet, every loss, every win. If you want to claim deductions, you need records. - **Understand your local laws.** What applies in Finland might not apply where you are. But it's worth checking if similar arguments could work for you. - **Consult a tax professional.** This stuff gets complicated fast. Don't wing it. ### The Bigger Picture Gambling regulations are shifting everywhere. Finland's move toward a new licensing system in 2027 is part of a broader trend across Europe and beyond. Countries are rethinking how they tax and regulate gambling, especially as online betting becomes more mainstream. This ruling adds another layer to that conversation. It says that professional bettors aren't just hobbyists getting lucky. They're running a business. And businesses get to deduct their losses. > "You can't tax someone on their gross income while ignoring the costs it took to earn it. That's not just unfair. It's illogical." ### What Comes Next Finland's regulatory overhaul in 2027 will likely bring more changes. How this ruling fits into that new framework remains to be seen. But one thing is clear: the conversation around gambling taxation is evolving, and courts are starting to recognize that professional bettors deserve the same treatment as any other professional. For now, this is a win. A small one, maybe. But a win nonetheless. And for anyone who's been fighting the taxman over gambling losses, it's a sign that the tide might finally be turning.