{
  "checked": "2026-10-07",
  "comparison": {
    "mf_as_of": "2026-10-01",
    "mf_source": "https://mf.gov.cz/assets/attachments/2026-10-01_Prehled-provozovatelu-ZHH.xlsx",
    "rows": [
      {
        "row": 9,
        "operator": "Allwyn Česko a.s.",
        "identifier": "26493993",
        "internet_sports_column": "M",
        "internet_sports": "●\nPM:27.12.2024\nÚ:31.12.2024\nallwyn.cz"
      },
      {
        "row": 22,
        "operator": "FORTUNA GAME a.s.",
        "identifier": "43003575",
        "internet_sports_column": "M",
        "internet_sports": "●\nPM:16.11.2023\nifortuna.cz"
      },
      {
        "row": 27,
        "operator": "CHANCE a.s.",
        "identifier": "28178815",
        "internet_sports_column": "M",
        "internet_sports": "●\nPM:18.8.2023\nÚ:25.8.2023\nchance.cz"
      },
      {
        "row": 29,
        "operator": "KAIZEN GAMING CZ LIMITED",
        "identifier": "685782826",
        "internet_sports_column": "M",
        "internet_sports": "●\nPM:8.3.2022\nbetano.cz"
      },
      {
        "row": 45,
        "operator": "SYNOT TIP, a.s.",
        "identifier": "26301091",
        "internet_sports_column": "M",
        "internet_sports": "●\nPM:22.12.2018\nsynottip.cz\n"
      },
      {
        "row": 46,
        "operator": "Tipsport.net a.s.",
        "identifier": "28178653",
        "internet_sports_column": "M",
        "internet_sports": "●\nPM:18.8.2023\nÚ:25.8.2023\ntipsport.cz"
      }
    ],
    "profiles": [
      [
        "Tipsport",
        "7.10.2026",
        "28.8. / 13.9.2026",
        "Účet a zobrazené funkce"
      ],
      [
        "Fortuna",
        "6.10.2026",
        "2.9.2026",
        "Vklad a výběr, jeden účet"
      ],
      [
        "Chance",
        "6.10.2026",
        "4.–5.9.2026",
        "Registrace, hra a výběr"
      ],
      [
        "SazkaBet",
        "6.10.2026",
        "7.9.2026",
        "Otevřený sportovní tiket"
      ],
      [
        "SYNOT TIP",
        "6.10.2026",
        "3.9.2026",
        "Casino; není sportovní vzorek"
      ],
      [
        "Betano",
        "7.10.2026",
        "Bez vlastního testu",
        "Pouze české oprávnění MF"
      ]
    ],
    "method": "Specific internet sports column M; historical use and public checks kept separate. No comparable odds, withdrawals or support sample and no universal ranking."
  },
  "account_diagram": {
    "source": "Moneyo editorial decision steps within updated FAQ",
    "method": "Non-numerical troubleshooting route; no personal account diagnosis"
  },
  "tax_diagram": {
    "sources": [
      "https://e-sbirka.gov.cz/sb/1992/586",
      "https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/dotazy-a-odpovedi/dan-z-prijmu-fyzickych-osob/zdanovani-vyher-z-hazardnich-her",
      "https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2025/nezapomente-na-nova-pravidla"
    ],
    "law_current_from": "2026-08-01",
    "threshold_czk": 50000,
    "lottery": "single Czech gross monetary prize, not annual net result",
    "other": "annual net result for one statutory type, all operators, no cross-type loss offset",
    "examples": [
      {
        "wins": 130000,
        "stakes": 80000,
        "net": 50000,
        "over": false
      },
      {
        "wins": 130000,
        "stakes": 79999,
        "net": 50001,
        "over": true
      }
    ],
    "bonus_note": "FS2025 letter q is obsolete; current residual income letter r. Tool excludes bonus classification."
  },
  "visual_generation": "Pillow exact text/data + matching generated SVG; distinct desktop and mobile composition, no image AI"
}