Are "Expresso Nitro" poker tournament winnings taxable?

A taxpayer who had earned substantial winnings from playing poker had contactedadministration, as part of a request for an advance ruling, to find out whether or not those winnings were taxable.

administration that this was indeed the case. The poker player then filed an amended tax return and subsequently claimed a refund of the tax paid on those winnings, arguing that, in his view, the winnings were not taxable.

administration rejected his claim, he took the matter to court.

The Administrative Court of Appeals will then point out that winnings from games of chance are, in principle, not taxable. However, when a taxpayer has a consistent practice that allows him or her to control the element of chance in a game of chance and this results in significant income, the winnings are then taxable.

It will therefore conclude that these conditions were met because the taxpayer played 16 hours per week starting in March 2020 and had earned significant winnings on several occasions in 2020.

The poker player also argued that the “expresso nitro” tournaments—which were the source of these winnings—limited the strategies players could develop due to their fast pace. The appellate court had agreed with this analysis and had ruled that these tournaments were games of chance. The Court, however, found that strategic decisions had to be made in these tournaments as well and rejected the argument.

It also considers that the fact that the poker player was employed until August 31, 2020, does not mean that he was not engaged in a gainful activity.

The Court therefore finds that the taxpayer was indeed liable for tax on the gains realized.

CAA Douai, June 8, 2026, No. 25DA00160

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