Belize (formerly British Honduras) has always been integrating different cultures and languages, which has reflected in the governmental practices of regulation and legislation. Internet gambling in Belize is a relatively new industry, but it already has its own legislative framework. The first steps towards regulating Internet gambling in Belize were made in 1996 with the introduction of Computer Wagering Licensing Act. The document legalized Internet gambling and provided the Belize online gambling licenses to operators who supply Internet users with a possibility to wager on different games of chance online. However the Act imposed a very high license fee, gaming taxes as well as high cost of telephone and internet service. The problem was resolved by introducing by introducing an Export Processing Zone to address internet and telephone gaming and other forms of electronic data processing. The control and regulation of computer wagering services is performed by The Belize Computer Licensing Board that comprises the Account General, the Auditor General, the Permanent Secretary of the Ministry of home Affairs and three other persons appointed by the Minister. Under the online gaming regulation of October 2004, customer service operations should be conducted from within Belize while a licensed online gambling operator is allowed to maintain servers elsewhere. According to Belize online gaming regulations, a person who “conducts” online gaming is anyone who is actively involved in the organization, management or promotion of gaming activities or any business that encompasses negotiating or receiving of a bet or the maintenance of any computer or other device in Belize by means of which gaming facilities are operated. Anyone who is going to conduct online gaming business in Belize must be licensed by the Gaming Control Board. The conditions of the license do not allow accepting bets from any person resident within Belize. Belize government is fully committed to maintaining high standards for its new online gaming industry, which makes Belize one of the best jurisdictions to consider for an online gaming license.

Basic Problems

Belize is not part of the European Union. Consequently, the EU freedom of establishment and the decisions of the European Court of Justice are not applicable. Accordingly, offering the service to members of the EU would be against the law. The gambling service should actually only be aimed at people belonging to Belize or at members in states without any restrictive legislation since, in the field of gambling, it is the law of the country of domicile (in this case Belize) and the “country offering the service” that applies.

On the other hand, Belize does not have any agreement providing for mutual judicial assistance or any agreement covering tax matters with other states.