Remote gambling


Is remote gambling permitted and, if so, what types?

Remote gambling is permitted in Switzerland, if their provider is licensed. Only Swiss casinos already in possession of a land-based licence can receive such a licence.


What are the criteria for obtaining a licence to operate remote gambling?

The federal council grants the online licence, if the requirements according to article 8 of the Money Gaming Act (MGA) (except location requirements) are fulfilled.

How do the licensing criteria for remote gambling operators differ from those applicable to land-based operators?

An existing licence can be extended by an online licence. In this respect the criteria are identical.

Cross-border gambling

May operators located in other countries offer internet gambling to consumers in your jurisdiction without obtaining a licence there?

Foreign providers offering online gaming in Switzerland have been excluded from the Swiss market since 1 July 2019 by the introduction of technical blocking measures to be implemented by internet access providers (article 86 of the MGA).

May operators licensed in your jurisdiction offer internet gambling to consumers in other countries?

No. Access to an online cash games offer requires a player account. According to article 47 of the Money Gaming Ordinance (MGO), a player account is only opened if the player is resident in Switzerland.


What tax rate applies to each form of remote gambling?


The basic tax rate is 20 per cent, up to a gross revenues of 3 million Swiss francs. If the gross gaming revenues exceed this sum, the tax rate rises to the maximum rate of 80 per cent (article 120 of the MGA and article 115 of the MGO).


Winnings from licensed online gambling is tax free up to 1 million Swiss francs. Winnings above 1 million Swiss francs are subject to withholding and income tax.