Abstract
Fantasy sports are popular games, where players can manage their virtual sport teams, whose performance is based on real-world statistics of athletes "drafted" into these teams. Traditionally, fantasy sports are played over a whole season.
However, in the past few years, daily fantasy sports emerged as a short-term variant of fantasy games played over the Internet. Even though the daily fantasy games can be played for free, more often they are paid entry games.
This article focuses on daily fantasy games, which are available through the Internet in the Czech Republic and discusses the question whether Czech gambling regulation and taxation applies to these games.