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For US citizens it is not completely clear whether or not playing poker online is legal or illegal. Gambling laws are different in various states. But as far as we know, no one has yet been charged for playing poker online. Poker is also a game of skill, more so than roulette and black jack where it is virtually impossible for the player to gain an edge over the house. Gambling, including poker, is considered a professional occupation in the United States and winnings are taxable.
For European citizens it is legal to play poker online. If the site and player are within the European Union any winnings are tax-free, if the site is stationed outside the European Union it is unclear whether or not winnings are tax-free.
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