🇨🇭For operators · Tax, marketing & compliance
Operating in Switzerland: 20% tax and compliance
Online gambling is legal only on licensed Swiss sites: online casino as an extension of a land-casino concession, lotteries and betting through Swisslos and the Loterie Romande. Unlicensed sites are DNS-blocked.
Online casino tax20% to 80%Paid-in capitalCHF 5-7 millionLicence term20 yearsDecision timeNo set deadlineAnnual GGR2.081B CHFActive licensees~10
Product by product
Every online operator must be a Swiss stock corporation holding a federal casino concession; only a land casino concessionaire can obtain the online extension.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Online casino and slots | Limited | Federal Council (concession and online extension); ESBK approves each game | 20% to 80% of annual online GGR | Online extension of a land casino concession only; 10 online casinos as of 6 November 2026; every game needs an ESBK permit and a certificate from an accredited body | Permitted for licensed games if not obtrusive or misleading; banned for games not licensed in Switzerland |
| Online poker | Limited | ESBK, as a casino table game | Casino tax on online GGR (20% to 80%) | Offered only by online casinos; no separate poker licence | Same rules as other licensed casino games |
| Sports betting | State monopoly | Gespa (organiser permit plus game permit) to Swisslos and Loterie Romande only | No federal gambling tax; net profits go in full to public-benefit purposes | The number of organisers is limited to two (Art. 23 BGS) | Sports-betting operators may not sponsor athletes or organisations in competitions they offer bets on |
| Lottery | State monopoly | As for Sports betting | No federal gambling tax; 0.5% of GGR prevention levy under the concordat | As for Sports betting | Permitted for licensed games; banned for unlicensed ones |
Decided5 Dec 2025EFD consultation opened
Will large gambling winnings be taxed where the winner lives?
On 5 December 2025 the Federal Department of Finance opened a consultation on a federal act for the separate taxation of large gambling winnings at the tax domicile at the time the result is determined (Motion Zanetti 23.3701). The consultation ran to 20 March 2026. As of 6 November 2026 no message to Parliament had been published, so it is not law.
Regulator and player protection in Switzerland
Regulator
Application authority and enforcement body
Self-exclusion scheme
Swiss Casino Self-Exclusion (Spielsperre)
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
Player must set a stake or loss limit (VGS art. 87(2))
The limit duty the law sets; deposit limits and reality checks are not mandated as such
Which casinos & betting sites are licensed in Switzerland?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
3 items · last change 6 Nov 2026
The Federal Department of Finance consulted from 5 December 2025 to 20 March 2026 on a federal act to tax large money-game winnings separately, at the tax domicile at the time the result is determined (BBl 2025 3501, from motion 23.3701); no message to Parliament had been published as of 6 November 2026. The Federal Office of Justice is evaluating the Money Games Act. Neither is law.
Consultation on taxing large winnings closed
The EFD consultation on taxing large winnings at the tax domicile closed on 20 March 2026; no message to Parliament had been published as of 6 November 2026. Not law.
Source: 1
Evaluation of the Money Games Act
The Federal Office of Justice is evaluating the act, including the measures against the illegal market.
Source: 2
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Getting licensed: by public tender
The licence, its cost and the steps are in the licence guide
5 licence types: Concession A: Land-based casino; Concession B: Land-based casino; Online Casino Extension; and others. Year-1 budget From CHF 7.15 million. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax: 20% of GGR
Detail
Casino games pay the federal casino tax (Spielbankenabgabe) on gross gaming revenue, for the old-age and disability insurance (AHV/IV).
- Online
- 20% on GGR up to CHF 3 million, then the marginal rate rises in steps to at most 80% (VGS art. 115).
- Land-based
- 40% up to CHF 10 million, then 0.5 points more for each further million, to at most 80% (VGS art. 114).
- The reductions for B casinos do not apply online (BGS art. 121).
- Lotteries and sports betting pay no casino tax: their net profits go in full to public-benefit purposes (BGS art. 125).
Switzerland's gambling tax next to neighbours and nearby markets
Each bar is the headline operator tax as that country's own page states it, for Switzerland, its neighbours and the nearest other markets (marked “nearby”) that tax gross gaming revenue or sports-betting stakes. Hover or tap a bar to see what it is made of; a tax on stakes is drawn at its weight against revenue.
Which foreign licences Switzerland accepts
Switzerland recognises none of these 8 foreign licences.
BlockedMalta (MGA)
Not recognised. An MGA licence gives no right to offer games in Switzerland; an MGA-licensed site that takes Swiss players goes on the blocklist like any other unlicensed site.
United Kingdom (UKGC)
Only a Swiss casino concession with an online extension, or a permit for large games, allows online games here.
Curaçao (CGB)
A site accessible from Switzerland without a Swiss licence goes on the ESBK or Gespa blocklist, which telecom providers must block.
Alderney (AGCC)
Not recognised; a Swiss concession or permit is required.
Kahnawake (KGCB)
This Canadian First Nations licence has no standing in Switzerland.
Anjouan
This offshore licence has no standing in Switzerland.
Isle of Man (GSC)
Online casino games need the online extension of a Swiss land-based casino concession.
Gibraltar (GRA)
Online lotteries and sports betting are reserved to Swisslos and the Loterie Romande.
Bonus rules: welcome bonuses allowed
Inducement ads: Allowed
Switzerland permits bonuses and promotions, but advertising is subject to significant restrictions to prevent misleading or obtrusive messaging. The regulatory framework emphasises player protection and sets substantial fines for violations, particularly those involving banned players or failures in social responsibility.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
While specific tools like VIP programs are not explicitly regulated in detail, they are subject to the general principles of fairness and player protection under the Money Games Act (BGS).
What the operator can advertise
- Channels off-limits
- telemarketing
- unsolicited personally addressed electronic advertising
- push notifications based on player location
- Messages ads may not give
- Making false statements about the chances of winning.
- Implying that skill or knowledge can influence the outcome of a game of chance.
- Suggesting that playing longer or more frequently increases the chances of winning.
- Conveying that gambling can solve financial or personal problems.
- Penalties
Up to CHF 500,000 for advertising unlicensed gambling or targeting minors/banned persons.
Repeated or severe breaches of the Money Games Act (BGS) can lead to the suspension or revocation of an operator's licence.
The absence of a high volume of fines specifically for bonus or advertising violations suggests a generally compliant market, though penalties for broader player protection breaches are severe.
Recent advertising-violation cases
| Date | Operator | Violation | Penalty | Source |
|---|---|---|---|---|
| 10 Mar 2023 | A Swiss casino (decision published anonymised) | Moderately serious breaches of social-protection duties in nine player cases. | CHF 570,850 | Federal Supreme Court, 2C_642/2025 |
Advertising: most channels open
Only operators licensed in Switzerland may advertise: casinos with a Swiss concession (online casino only with an online extension), and Swisslos and the Loterie Romande for lotteries and sports betting. The same rules apply on every channel (BGS art. 74, VGS art. 77), with no time-of-day limit and no pre-approval of advertisements. Promoting games that hold no Swiss licence is a contravention for anyone who does it (BGS art. 131(1)(b)).
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | Open to operators that hold a Swiss licence, under the general rules of BGS art. 74 and VGS art. 77. Google adds its own gambling-ads certification for the country.346 |
| App Store Publishing | Licensed operators only | The publisher must hold a Swiss licence, and the app may offer only the games it covers. Google Play allows online casino, sports betting and lottery apps in Switzerland (as of 6 November 2026); Apple requires the licensed operator to submit the app itself (Guideline 5.3).378 |
| Google/Apple App Store Ads | Licensed operators only | Promoting a gambling app counts as advertising, so only operators that hold a Swiss licence may buy app-store ads, which may not be obtrusive or misleading (BGS art. 74(1)).3 |
| Meta (FB/IG) | Licensed operators only | Social-media advertising is open to licensed operators under BGS art. 74; a personal message the recipient cannot decline is obtrusive (VGS art. 77(2)(c), (3); ESBK FAQ). The platform also requires written permission from Meta.34910 |
| TV & Radio | Licensed operators only | Broadcast advertising is open to operators that hold a Swiss licence: the broadcasting act's list of banned advertising does not include gambling (RTVG art. 10), and no time-of-day limit applies. SRG radio carries no advertising at all (RTVG art. 14(1)).3411 |
| Sponsorships | Restricted | Allowed for licensed operators under BGS art. 74, with one bar: a sports-betting operator may not hold a financial stake in, or sign sponsoring or other cooperation contracts with, athletes or sports organisations taking part in competitions it offers bets on (BGS art. 63(1)-(2)).3 |
| Digital OOH | Licensed operators only | Outdoor screens are open to operators that hold a Swiss licence, under BGS art. 74(1)-(2). Linking a game offer with advertising for credit is prohibited (VGS art. 77(4)).34 |
Channel rules for Switzerland reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Switzerland enforces against unlicensed operators
The ESBK and Gespa each keep a list of blocked unlicensed online offers, published as general rulings in the Federal Gazette; telecom providers must block the listed domains. Gespa's list held 671 domains at the end of 2025, and the ESBK blocked 580 new domains in 2025, carried out 28 searches and opened 105 cases. The law has no payment blocking.
- Access blocking of unlicensed online offers (BGS art. 86-93), upheld by the Federal Supreme Court in BGE 148 II 392 (18 May 2022), 2C_91/2022 (18 November 2022) and 2C_87/2022 and 2C_90/2022 (30 January 2023).
- Organising casino or large games without a concession or permit is a crime (BGS art. 130); advertising for unlicensed games is fined up to CHF 500,000 (art. 131).
- Gespa says operators answer a block by opening new domains, often within hours, and that payment-provider action has no legal basis (annual report 2025).
Enforcement cases in Switzerland: 3 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Switzerland. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- March 2023
A Swiss casino (decision published anonymised)
RGSanction CHF 570,850 (4% of 2021 GGR)The ESBK found moderately serious breaches of social-protection duties in nine player cases.
Read-across: Upheld by the Federal Administrative Court and, on 11 May 2026, by the Federal Supreme Court (2C_642/2025).
- May 2022
Foreign online operators
Grey-MarketDNS blocking upheld by the Federal Supreme CourtUnlicensed foreign operators appealed against the access blocks of the Money Games Act.
Read-across: The Federal Supreme Court held the block lawful and proportionate in BGE 148 II 392 (18 May 2022) and again on 18 November 2022 (2C_91/2022) and 30 January 2023 (2C_87/2022, 2C_90/2022).
- July 2019
Various Unlicensed International Operators
Grey-MarketISP/DNS blocking implementedThe new Federal Act on Money Games (Geldspielgesetz) came into force and empowered regulators to block unlicensed offshore operators.
Read-across: Organising casino or large games without a concession or permit became a crime (BGS art. 130).
Market size: 2.081B CHF (2025)
Gross gaming revenue in Switzerland is approximately 2.081 billion CHF annually. The most popular form of gambling is Casino. Online gambling represents 30% of total GGR. A culturally distinctive product in this market is Swisslos / Loterie Romande.
Market breakdown by vertical
- Sports betting0.2505B CHF12.0%
- Casino0.878B CHF42.2%
- Lottery0.9521B CHF45.8%
Casino GGR CHF 878 million (land-based 564, online 314; ESBK annual report 2025); large games CHF 1,203 million (lotteries and electronic lottery 952, sports betting 223 and horse betting 27; Gespa statistics 2025).
Licensed operators: ~10
As of 10 Nov 2026, approximately 10 operators hold an active licence in Switzerland. Size your entry against this base before committing capital. Check them yourself on the official ESBK / Gespa register, which lists each licensee and its authorised domains.
Notable licensed operators
mycasino.ch
swisscasinos.ch
casino777.ch
starvegas.ch
Traps operators hit in Switzerland
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
No path for foreign-only online operators
There is no standalone online licence. The right to run casino games online is an extension of a land-based casino concession, granted by the Federal Council (BGS art. 9). Concessions are awarded only in a tender; the current ones run from 2025 to 2044.
Good repute of owners and partners
The applicant, its main business partners and their owners must have a good reputation, and the applicant checks its main partners' good repute (BGS art. 8; VGS art. 8). Supplying the technical means for unlicensed games in Switzerland, knowing their purpose, is a crime (BGS art. 130).
Data recording system in Switzerland
A casino running online games must have a data recording system (DZS) located in Switzerland and certified information-security management, ISO/IEC 27001 or comparable security (VGS art. 60, 65).
Sources4
Timeline: rules in force
- March 2026
- January 2025
New casino concessions 2025-2044
The Federal Council awarded the concessions on 29 November 2023; they run from 1 January 2025 to 2044.
Source: 17
- May 2022
Federal Supreme Court upholds DNS blocking
BGE 148 II 392 (18 May 2022) held the access block lawful and proportionate; further judgments followed on 18 November 2022 and 30 January 2023.
Source: 15
- July 2019
First licensed online casino
Casino Baden started jackpots.ch on 5 July 2019, the first online casino on the ESBK list.
Source: 18
- January 2019
Federal Act on Money Games in force
The Money Games Act replaced the Casino Act and the Lottery Act on 1 January 2019; access blocking applies from 1 July 2019.
Source: 3
Operator myths vs reality in Switzerland
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythWe can enter the Swiss online market with our MGA or UKGC licence.
- MythAs long as we don't advertise in Switzerland, we can accept Swiss players.Reality
False. Offering money games to Swiss players without a Swiss concession or permit is illegal whether or not the operator advertises here. An online offer not licensed in Switzerland and accessible from here goes on the ESBK or Gespa blocklist, published in the Federal Gazette, and telecom providers must block it.
Sources3
- MythThe main cost of entry is the operator tax.Reality
The main barrier to entry is the prerequisite of owning one of the very limited and highly valuable land-based casino concessions. The GGR tax is a significant ongoing cost, but the capital investment and competitive process for securing a physical casino concession is the true gatekeeper to the online market.
Sources3
Markets that work like Switzerland
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- DenmarkIn reviewBulgariaCheckedPortugalIn review
Online casino and poker licensed; lottery state-run; licensed market; tax on GGR; foreign licences mostly blocked.
- MaltaChecked
Online casino and poker licensed; licensed market; tax on GGR; most ad channels open to licensed operators only.
- BelgiumChecked
Online casino and poker licensed; licensed market; tax on GGR; foreign licences mostly blocked.
Methodology & sources
The research behind our Switzerland coverage
Counted across every Switzerland page, not this page alone.
compiled 6 Nov 2026
13
official websites
regulators, legislatures, courts
105
pages cited
specific documents, not homepages
249
sourced data points
each traced to the instrument
Across every Switzerland page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 74-page Switzerland report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Switzerland reportOur Deep AI Scan took Switzerland through all 201 questions of our regulatory checklist, from 76 official documents, read on 6 Nov 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is due to go to our compliance team. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1Federal Gazette BBl 2025 3501: EFD consultation on the taxation of winnings
- 2Parliament: interpellation 24.4419, Federal Council answer
- 3Federal Act on Money Games (BGS), SR 935.51 (Fedlex)
- 4Money Games Ordinance (VGS), SR 935.511 (Fedlex)
- 5ESBK: frequently asked questions
- 6Google Ads: Gambling and games policy
- 7Google Play: countries where real-money gambling apps are allowed (Switzerland: casino, betting, lotteries)
- 8Apple App Store Review Guidelines 5.3
- 9ESBK: frequently asked questions (advertising)
- 10Meta: Online gambling and gaming ad policy
- 11Federal Act on Radio and Television (RTVG), SR 784.40 (Fedlex)
- 12ESBK: annual report 2025
- 13Gespa: annual report 2025
- 14ESBK: administrative law and leading court decisions
- 15Federal Supreme Court, BGE 148 II 392 (18 May 2022)
- 16Gespa: large and small games statistics 2025
- 17ESBK: land-based casinos
- 18ESBK: online casinos
The 10 documents this page relies on most
- BGS, Bundesgesetz über Geldspiele (SR 935.51), Stand 1 Sep 2023Law
- VGS, Verordnung über Geldspiele (SR 935.511), Stand 1 Jan 2024Law
- SPBV-EJPD, Spielbankenverordnung (SR 935.511.1), Stand 1 Jan 2019Law
- ESBK, Allgemeine Instruktionen für das Gesuchsverfahren (Konzession und Konzessionserweiterung), ref. ESBK-D-A2893401/108Regulator
- ESBK, Verzeichnis der Konformitätsbewertungsstellen (4 Mar 2026)Regulator
- ESBK, Sicherer und transparenter Spielbetrieb (game lists, accredited bodies)Regulator
- GwV-ESBK (Geldwäschereiverordnung ESBK), SR 955.021Law
- Gesamtschweizerisches Geldspielkonkordat (GSK) vom 20 Mai 2019, Gespa's own PDFRegulator
- ESBK, Fragen und Antworten (version of 12 Mar 2025)Regulator
- ESBK, Tätigkeitsbericht 2025 (published 19 Jun 2026)Regulator
Also cited on this page
- Swiss Federal Gaming Board (ESBK) - Online Gambling
- Federal Act on Direct Federal Tax (DBG), SR 642.11 (Fedlex)
- ESTV: withholding tax on money-game winnings, note 2026
- ESBK: exclusion from play (Spielsperre)
- Gespa: prevention of gambling addiction
76 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in Switzerland (tax on winnings, where to play legally, self-exclusion options), see the Switzerland player guide.
Disclaimer. This page reflects the law as we understood it on 10 Nov 2026. Rules change: always check the current position with Federal Gaming Board (ESBK) for casinos; intercantonal authority Gespa for lotteries and sports betting. We are not a legal adviser.