Remote gambling

Types

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

Remote gambling and remote lotteries and betting are legal in Switzerland, if their provider is licensed. Only Swiss casinos already in possession of a land-based licence receive such a licence.

Licensing

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

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

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

See question 17.

Cross-border gambling

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

Foreign operators who offer online cash games of luck into Switzerland may be foreclosed from the Swiss market from 1 July 2019 through the introduction of technical blocking measures to be implemented by the 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 MGO, a player account is only opened if the player is resident in Switzerland.

Taxes

What tax rate applies to each form of remote gambling?

Casinos

The basic tax rate is 20 per cent, up to gross revenues of SFr3m. 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).

Players

Winnings from licensed online gambling is tax free up to SFr1m. Winnings above SFr1m are subject to withholding and income tax (see question 15).