iGaming
Regulatory excellence for iGaming operators in the premier EU hub
Malta is widely recognized as a premier, innovative iGaming jurisdiction within the European Union.
Weeks average turnaround time for the meticulous preparation and formal submission of a complete MGA license application.
Share of the gaming industry in Malta’s GDP.
Regulatory assurance through counsel-led, certified Key Compliance Functions.
Comprehensive MGA licensing, ongoing regulatory compliance, and robust contractual structuring for digital gaming stakeholders. We guide your venture defensibly through the stringent requirements of supervisory authorities.
Malta stands as an epicenter of the European iGaming industry. Securing and maintaining an iGaming license over the long term—whether in Malta or across international jurisdictions—demands profound regulatory, technological, financial, and legal expertise. Beyond core licensing under the Malta Gaming Authority (MGA), anti-money laundering (AML) protocols, player protection safeguards, and compliance with the European Markets in Crypto-Assets regulation (MiCA) have increasingly taken center stage.
As an experienced legal partner, our firm guides you through license applications and regulatory audits, advises on Key Functions, and drafts international B2B and B2C agreements to the highest legal standards—effectively minimizing your operational risk.
Regulatory Roadmap: iGaming Licensing & Compliance
Regulated Sector
Licensing Requirements & Legal Services
MGA Licensing
Preparation of robust, audit-proof business plans and end-to-end coordination of the entire licensing procedure.
AML / CFT
Implementation of payment-provider-compliant and authority-approved payment processing and anti-money laundering (AML/CFT) frameworks.
Contract Architecture
Legally resilient structuring of international contracts based on Revenue Share, CPA, and white-label operating models.
Regulatory Law
Formal legal representation before the Malta Gaming Authority (MGA) and international gaming supervisory bodies, including the preparation and submission of statutory regulatory filings.
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Dr. Hermann Kresse
Founder & CEO
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1. Licensing & Acquisition
Advisory on selecting the appropriate license category (Types 1–4, B2B or B2C). Execution of the entire license application procedure (including Business Plan & Financial Projections). Suitability assessments of shareholders and key personnel (Fit & Proper Test).
2. Ongoing Compliance & Advisory
Guidance through system and compliance audits. Implementation of AML/CFT frameworks and Responsible Gaming policies. Advisory on advertising guidelines and cross-border advertising restrictions.
3. Corporate & Key Roles
Appointment and legal structuring of Key Functions (MLRO, Compliance, Legal). Structuring of IP rights for software and gaming content. Tax optimization of gaming levies and corporate taxes.
1. Why is the MGA license from Malta considered a gold standard in the iGaming industry?
Answer: The Malta Gaming Authority (MGA) is among the pioneers of global gaming regulation. An MGA license commands high respect and reputation among international banks, payment service providers (PSPs), players, and B2B partners. It certifies the highest standards in player protection, anti-money laundering (AML), fair gaming algorithms (RNG), and financial resilience. The certificate is valid for 10 Years and serves as a springboard for international market entry.
2. What is the difference between a B2C and a B2B license?
Answer: The Maltese regulatory framework distinguishes primarily between two main categories:
Gaming Service Licence (B2C): Aimed at operators offering games of chance, sports betting, or lotteries directly to the end consumer (player).
Critical Gaming Supply Licence (B2B): Provides software developers, platform providers, and hosting providers with the legal basis to supply core components of a gaming system to licensed B2C operators.
For corporate groups with affiliated entities, there is also the Corporate Group Licence, which enables the platform-internal transfer of software without requiring an additional individual B2B license.
3. Which game types are covered, and what is the minimum share capital requirement?
Answer: Under a single MGA license, different game types (Gaming Verticals) can be combined:
Type 1: Games of chance played against the house, the outcome of which is determined by a random number generator (e.g., slots, roulette, blackjack, baccarat).
Type 2: Sports betting and fixed-odds betting (Fixed-Odds Betting).
Type 3: Peer-to-peer games, as well as poker rooms, betting exchanges, and bingo.
Type 4: Controlled skill games (e.g., fantasy sportsControlled Skill Games).
Depending on the selected game type, statutory requirements stipulate a paid-up minimum share capital between 40.000 € and 240.000 € vor, das im Unternehmen verbleibt.
4. Was fordert die MGA bezüglich lokaler Substanz und Schlüsselfunktionen (Key Functions)?
Answer: A mere letterbox setup is strictly rejected by the MGA. The applicant must be registered as a legal entity in Malta (or within the EEA) and possess a genuine physical presence. In addition, the authority requires the appointment of certified Key Functions by individuals of proven professional competence and integrity (Fit and Proper). These include, among others, the Chief Executive Officer (CEO), the Money Laundering Reporting Officer (MLRO), the Compliance Officer, as well as key roles in risk management and IT security.
5. What does the MGA licensing procedure look like, and how much time should be planned for?
Answer: The application process is structured into distinct review phases and typically takes 6 to 12 month:
Fit & Proper Check: Akribische Due-Diligence-Prüfung aller wirtschaftlich Berechtigten (UBOs) und Direktoren bezüglich Reputation, Leumund und Mittelherkunft (Source of Wealth).
Business & Technical Review: In-depth review of the business plan, financial projections, game rules, as well as all AML and Responsible Gaming policies.
System Audit & Go-Live: Following approval in principleApproval in Principlethe operator has 60 days to implement the IT infrastructure and have it audited by an MGA-approved external auditor. Upon successful certification, the final license is issued.
6. How is a licensed iGaming company taxed in Malta?
Answer: Malta offers a highly attractive, EU-compliant tax system for iGaming operators:
Corporate income tax: At the corporate level, a nominal rate of 35% applies. Through the established Maltese tax refund systemTax Refundthe effective corporate tax burden for international shareholders at the operational level drops to merely 5 %. Through a fiscal unit (Tax Unit), effective tax settlement can be consolidated directly under the Principal Taxpayer, which pays the consolidated 5% corporate income tax up front.
Compliance Contribution: A tiered, monthly levy paid to the MGA, calculated as a percentage of the worldwide gross gaming revenue (GGR).
Gaming Tax: A direct gaming tax of 5% applies exclusively to gaming revenue generated from players resident in Malta.
Why Kresse Law for iGaming law?
In a sector subject to constant regulatory scrutiny, the quality of your compliance framework is critical to enterprise value. At Kresse Law, we do not view ourselves merely as "form-fillers." We build a bridge between you and the gaming authorities, ensuring that your operational activities remain fully compliant with the law. We protect your reputation—both before the regulatory authority and with your players.
Schedule an appointment with your German partner in Malta now.
Comprehensive MGA licensing, ongoing regulatory compliance, and robust contractual structuring for digital gaming stakeholders. We guide your venture defensibly through the stringent requirements of supervisory authorities.
Personally led. Uncompromisingly compliant. World-class standard.
