Switzerland: gambling regulation and licensing

Switzerland regulates gambling under the Federal Act on Gambling of 29 September 2017, in force since 1 January 2019. The market is split in two. Casino games, including online casino and poker, are supervised by the Federal Gaming Board (ESBK). Lotteries, sports betting and skill games run online, across cantons or by machine are large-scale games supervised by the intercantonal authority Gespa. Online casino is licensed but closed: only a Swiss land-based casino can obtain an online extension of its concession from the Federal Council, and each game needs ESBK approval. Ten casinos ran online platforms in March 2026. Lotteries and sports betting, including horse betting through PMU, are held by two cantonal operators, Swisslos and Loterie Romande. Online casino revenue is taxed progressively on gross gaming revenue, from 20% on the first CHF 3 million up to 80%, with the proceeds going to old-age and disability insurance. In 2025 online casinos produced CHF 313.6 million of gross gaming revenue and paid CHF 133.2 million in tax, while online lotteries and sports betting produced CHF 286.8 million, 24% of that sector. Players must be Swiss residents, set loss limits when they open an account and are excluded nationwide if they cannot show they can afford their play. Unauthorised foreign sites are blocked by internet providers: the ESBK list reached 3,567 entries in August 2026, and Gespa has said it will block prediction markets. There is no payment blocking. The Federal Council is expected to adopt an evaluation of the Act in the first half of 2027.

Regulator

Federal Gaming Board (ESBK)

Regulator type

Gaming board

Headline tax

20% GGR

Licence required

Yes

Minimum age

18+

Tax base

Casino tax (Spielbankenabgabe) on gross gaming revenue, meaning stakes less winnings lawfully paid out, with table game commissions included (BGS art. 119). For online casino games the base rate is 20% on GGR up to CHF 3 million; the marginal rate then rises by 2 points per CHF 1 million between 3 and 10 million, 1 point per million between 10 and 20 million, 0.5 point per million between 20 and 40 million, 0.5 point per CHF 4 million between 40 and 80 million and 0.5 point per CHF 10 million above that, up to 80% (VGS art. 115). Land-based GGR is taxed at 40% up to CHF 10 million, rising 0.5 point per further million to 80% (VGS art. 114). The regional and cantonal reductions for B casinos do not apply online (BGS arts 121(4) and 122(3)). In 2025 online casinos paid CHF 133.2 million on GGR of CHF 313.6 million. Large-scale games pay no casino tax; their net profits must go entirely to public-benefit purposes (art. 125).

Capital

Bern

Currency

CHF

Official languages

German, French, Italian, Romansh

Built from the record on this page, last verified 25 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Active licences

10 (as of 17 Mar 2026)

Notable licensees

Casino Baden (jackpots.ch), Casino Luzern (mycasino.ch), Casino Pfaeffikon (online.swisscasinos.ch), Casino Davos (casino777.ch), Casino Interlaken (starvegas.ch), Casino Bern (7melons.ch), Casino Meyrin (pasino.ch), Casino Lugano (swiss4win.ch), Casino Mendrisio (admiral.ch), Casino Locarno (casineo.ch), Swisslos, Loterie Romande

Certification requirements

Before a casino puts an online gaming platform into operation it must show by tests that the technical requirements are met (VGS art. 21). Its IT security management must be certified to ISO/IEC 27001 or equivalent, and it may source online games only from suppliers meeting the same standard (VGS art. 65). The ESBK checked 3,608 game certificates in 2025.

Barriers to entry

The barrier is structural. A concession applicant must be a Swiss company limited by shares with registered shares, show economic viability and have the support of the host canton and municipality (BGS art. 8), and only such a concession holder can go online. There is no online-only licence and foreign operators cannot apply. Ten casinos ran online platforms in March 2026 (Locarno launched on 17 March 2026, while Basel and Montreux gave up their online extensions in 2025). Lotteries and sports betting are closed to anyone but Swisslos and Loterie Romande.

Headline GGR tax

20% GGR

Effective date

1 Jan 2019

Player winnings tax

Winnings from casino games in licensed land-based casinos are tax-free. Each single winning from licensed large-scale games and licensed online casino games is tax-free up to CHF 1,071,000 (DBG art. 24(ibis), as indexed from 1 January 2026); above that it is taxable income, with the online stakes debited in the tax year deductible up to CHF 26,800 (DBG art. 33(4)). Winnings that are not tax-free bear 35% withholding tax (VStG arts 1, 6 and 13).

Withholding mechanism

The ESBK assesses and collects the casino tax per calendar year on the basis of the casino accounts and tax returns (BGS art. 123; VGS arts 118 and 119). The operator paying a taxable winning deducts the 35% withholding tax.

VAT treatment

Exempt from VAT where the gross gaming revenue is subject to the casino tax or the net profit is used entirely for public-benefit purposes (MWSTG art. 21(2) no. 23).

Tax base

Casino tax (Spielbankenabgabe) on gross gaming revenue, meaning stakes less winnings lawfully paid out, with table game commissions included (BGS art. 119). For online casino games the base rate is 20% on GGR up to CHF 3 million; the marginal rate then rises by 2 points per CHF 1 million between 3 and 10 million, 1 point per million between 10 and 20 million, 0.5 point per million between 20 and 40 million, 0.5 point per CHF 4 million between 40 and 80 million and 0.5 point per CHF 10 million above that, up to 80% (VGS art. 115). Land-based GGR is taxed at 40% up to CHF 10 million, rising 0.5 point per further million to 80% (VGS art. 114). The regional and cantonal reductions for B casinos do not apply online (BGS arts 121(4) and 122(3)). In 2025 online casinos paid CHF 133.2 million on GGR of CHF 313.6 million. Large-scale games pay no casino tax; their net profits must go entirely to public-benefit purposes (art. 125).

Minimum age

18+

National self-exclusion

Swiss register of excluded players (Sperrregister), kept jointly by casinos and online large-scale game operators; shared with Liechtenstein since 7 January 2025 (mandatory)

KYC timing

An account may be opened provisionally on the declared details after a register check; identity must be verified within one month, and until then deposits may not exceed CHF 1,000 and winnings may not be withdrawn (VGS art. 52).

AML regime

Casinos and large-scale game operators are subject to the Anti-Money Laundering Act (BGS art. 67). Online players may be identified by self-declaration at onboarding but must be formally identified when monthly stakes or winnings reach a significant value (art. 68). For online casino games the ESBK sets that value at CHF 4,000 in deposits or payouts within 24 hours (GwV-ESBK art. 3); a single inflow of CHF 30,000 or more is always a higher-risk transaction (art. 15). Suspicious activity goes to MROS.

AML supervisor

ESBK for casinos; Gespa for Swisslos and Loterie Romande, which apply the EJPD anti-money laundering ordinance.

Loss limits

From account opening the operator must require the player to set one or more daily, weekly or monthly stake or loss limits; decreases apply immediately and increases after 24 hours at the earliest (VGS art. 87). For large-scale games of low risk the operator may only offer the option.

Session limits

Online operators must offer a temporary time-out of up to six months for some or all game categories, which the player cannot shorten (VGS art. 89).

Affordability checks

Casinos and online large-scale game operators must exclude players they know or must assume are over-indebted or stake amounts out of proportion to their income and wealth (BGS art. 80). In 2025 casinos added 16,429 exclusions, about 80% from online casinos; 5,221 were imposed because players did not provide financial documents.

Source of funds thresholds

Inflows of CHF 30,000 or more at once are treated as higher-risk transactions requiring further clarification (GwV-ESBK).

KYC requirements

One player account per person. The account may be opened only for an adult resident or habitually present in Switzerland who is not excluded or barred from play, after the operator has checked name, date of birth and address against an official identity document copy, an electronic identity or an equivalent approved means (VGS arts 47 to 49). Players must be identified before play (BGS art. 54). Accounts must be closed when the residence condition lapses.

Stake limits

For land-based B casinos automated games are capped at CHF 25 per game (VGS art. 54). No stake limit for online casino games was found in the BGS or VGS.

Mandatory player messaging

Online operators must show, visibly and accessibly, a self-assessment test, limit tools, how to self-exclude, their social protection contact and the addresses of cantonal gambling addiction services (BGS art. 77; VGS art. 88). Players must be able to see their stakes, winnings and net result at any time (VGS art. 87(1)).

Reporting obligations

Annual report to the supervisor on the effectiveness of player protection measures (BGS art. 84); notification of material changes and of shareholders above 5% (art. 13); separate income statement for online casino games (VGS art. 67).

Game content restrictions

Each online casino game needs prior ESBK approval, and demo versions must have the same features and simulated payout rate as the real game (VGS art. 78). Operators may not grant loans or advances, and free games or free play credit need prior approval of the supervisor (BGS art. 75). Gespa limits sports betting to a published list of bet types and events to curb manipulation.

Advertising permitted

Yes

Affiliate rules

Affiliates are not licensed. The ban on advertising unauthorised gambling applies to anyone, with fines of up to CHF 500,000 (BGS art. 131(1)(b)). Gespa reports that offshore operators promote new domains through affiliate sites and advertorials to get round blocking.

Sponsorship rules

A large-scale game operator may not hold stakes in, or conclude sponsorship or other cooperation agreements with, athletes or sports organisations taking part in competitions on which it offers bets (BGS art. 63).

Social media rules

Personally addressed advertising through electronic channels, including email and social media messages, is intrusive unless the recipient can refuse or unsubscribe without technical hurdles (VGS art. 77(2)(c) and (3)).

Bonus advertising rules

Free games and free play credit need prior approval from the ESBK or Gespa and must not target minors or vulnerable or excluded persons; in land-based casinos funded stakes are capped at CHF 200 per customer per gaming day (BGS art. 75(2); VGS art. 79). In 2025 Gespa approved 24 promotions for Loterie Romande and 8 for Swisslos.

Penalties for breach

Advertising unauthorised gambling, or advertising authorised gambling to excluded persons or minors, is a contravention with fines of up to CHF 500,000 (BGS art. 131). Licensees also face administrative sanctions of up to 15% of the previous year gross gaming revenue (arts 100 and 109).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Payment blocking regime

None. There is no legal basis for ordering payment service providers to stop payments to unlicensed operators; Gespa names this as a missing tool against domain hopping.

Withdrawal timeframe rules

Winnings and balances may be paid only to a payment account in the account holder name, and the player may request payout of the balance at any time; free play credit is not part of the balance (VGS art. 50). Balances bear no interest (BGS art. 69(4)). Accounts inactive for two years are closed and unclaimed balances go to the AHV fund or to public-benefit purposes (VGS art. 51).

ISP blocking

Yes

DNS blocking

Yes

Payment blocking

No

App store takedowns

Not yet verified

Blocklist size

3,567 (as of 25 Aug 2026)

Administrative penalties

Sanctions on licensees of up to 15% of gross gaming revenue in the last financial year (BGS arts 100 and 109); concession withdrawal, restriction or suspension (art. 15).

Criminal penalties

Organising casino or large-scale games without a concession or licence: up to three years or a monetary penalty, and up to five years or a monetary penalty of at least 180 daily rates if commercial or by a gang (BGS art. 130). Contraventions such as other unlicensed gambling, advertising unauthorised gambling or breaching AML duties: fines of up to CHF 500,000 (art. 131).

Operator liability

Access to online gambling not authorised in Switzerland and run by operators based abroad must be blocked (BGS art. 86). The ESBK and Gespa each keep a blocklist, published in the Federal Gazette, and internet access providers must block listed domains within five working days (VGS art. 92). The ESBK list held 3,567 entries on 25 August 2026 and the Gespa list 671 domains at the end of 2025. The ESBK prosecutes illegal casino games itself; cantonal prosecutors handle other illegal gambling.

Player liability

Players who take part in unauthorised casino games are not punishable, but their stakes and winnings may be confiscated in proceedings against the operator and they have no protection under the Act.

Figures on this record are drawn from official regulator data.

Online GGR

CHF600,400,000 as of 31 Dec 2025

Reporting year

2025

1. 29 Sept 2017

   Parliament adopts the Federal Act on Gambling

2. 1 Jan 2019

   Federal Act on Gambling and Gambling Ordinance enter into force; casinos may apply to go online

3. 5 Jul 2019

   Casino Baden launches the first licensed Swiss online casino

4. 25 Apr 2022

   Federal Department of Justice and Police decides to evaluate the Act

5. 1 Jan 2025

   New casino concession period 2025 to 2044 begins

6. 7 Jan 2025

   Switzerland and Liechtenstein start exchanging data on excluded players

7. 30 Apr 2025

   Federal Supreme Court upholds an ESBK sanction against a casino (2C_175/2024)

8. 20 Aug 2025

   ESBK withdraws Casino Basel online extension after it stops online play

9. 18 Nov 2025

   Federal Supreme Court confirms blocking of an NFT fantasy football platform (2C_62/2025)

10. 17 Mar 2026

    Casino Locarno launches its online casino, the tenth online platform

11. 11 May 2026

    Federal Supreme Court upholds a CHF 570,850 ESBK sanction for player protection failures (2C_642/2025)

12. 17 Jun 2026

    Gespa joins a European regulators statement on prediction markets and says it will block unlicensed offers

13. 19 Jun 2026

    Federal Council takes note of the ESBK activity report 2025

14. 25 Aug 2026

    ESBK publishes its third blocklist of 2026 with 3,567 entries

15. 30 Sept 2026

    Casino Prilly opens, bringing Switzerland back to 21 licensed casinos

The evaluation of the Federal Act on Gambling, run by the Federal Office of Justice, is due before the Federal Council in the first half of 2027 and is the likely route to any change on the exclusion register, blocking or anti-money laundering rules. Gespa has flagged the lack of payment blocking as the main gap against domain hopping. Watch Gespa action on prediction markets after its June 2026 statement, the ESBK and Gespa study of gambling behaviour planned for 2026, and the Federal Council decision in 2028 on re-tendering the vacant St. Moritz concession.

Can a foreign operator get an online casino licence in Switzerland?

No. Online casino games may only be offered by a Swiss land-based casino whose concession the Federal Council has extended to online play, with ESBK approval for each game. Foreign operators can at most supply games or share poker liquidity with a Swiss casino under VGS art. 18.

Who regulates online gambling in Switzerland?

The Federal Gaming Board (ESBK) supervises casino games, including online casino and poker, and collects the casino tax. Gespa, the intercantonal authority, licenses and supervises lotteries, sports betting and skill games run online, across cantons or by machine.

How are online casinos taxed?

By a progressive casino tax on gross gaming revenue: 20% on the first CHF 3 million, then rising in steps to a ceiling of 80% (VGS art. 115). The tax goes to old-age and disability insurance. In 2025 online casinos paid CHF 133.2 million on CHF 313.6 million of revenue.

Can anyone other than Swisslos and Loterie Romande offer sports betting?

No. The cantons have limited lottery and sports betting to these two operators, which Gespa licenses. Horse race betting is offered by them in collaboration with the French operator PMU.

How does Switzerland deal with offshore gambling sites?

The ESBK and Gespa publish blocklists in the Federal Gazette and internet providers must block the listed domains within five working days. The ESBK list had 3,567 entries in August 2026. There is no payment blocking, and players are not punished for playing on unauthorised sites.

Are prediction markets legal in Switzerland?

No licence has been granted for them. Gespa said on 17 June 2026 that it treats prediction markets as gambling and will block foreign providers offering them without authorisation.

• Allwyn (ALWN)Headquartered in Switzerland
• Sportradar (SRAD)Headquartered in Switzerland

The iGT 25 iGaming stock index →

• Austria
• Germany
• France
• Italy

Sports Betting

15 Oct 2026

Altenar Files EU and UK Antitrust Complaints Against Sportradar Over Official League Data

Sportsbook supplier Altenar has asked the European Commission and the UK Competition and Markets Authority to act against Sportradar's control of official MLB, NBA, NHL and ATP data, six months after suing it in New Jersey. A complaint is not an investigation, and neither authority has said it has opened one.

Corporate

12 Oct 2026

Maarten Haijer Moves From EGBA to Lead a New Global Gambling Alliance in Geneva

The former Secretary General of the European Gaming and Betting Association is the first Director General of the World Gaming and Betting Alliance, a Swiss association whose listed members are bet365, Entain, FDJ United, Flutter and EGBA itself. The Geneva commercial register shows it was founded on 9 July and already had Haijer as a signatory before EGBA announced he was leaving.

M&A

7 Oct 2026

Sportradar Sells Synergy's Coaching and Scouting Business to Teamworks for $170m

Sportradar is selling the team-facing half of a business it bought for €192.2 million in 2021 and keeping the cameras and graphics it says underpin its core products. It says the price beats the multiple its own shares trade on, which says as much about the shares as the deal.

Regulatory

6 Oct 2026

Paf Says It Has Agreed a Swiss Pilot With Meta to Screen Out Unlicensed Gambling Ads

The Åland operator behind mycasino.ch will give Meta licence documents and website addresses so Facebook and Instagram can tell Swiss licensees from offshore operators and their affiliates. Meta has said nothing publicly, and the pilot comes a week after Dutch operators took the platform to court.

Prediction Markets

2 Oct 2026

Czechia Adds Kalshi to Its Gambling Blocklist, 11 Weeks After Polymarket

The Ministry of Finance has listed kalshi.com as a site offering prohibited gambling, and internet providers must block it by 15 October. The order covers the website only, but it puts the largest US prediction market on the same footing in Czechia as an unlicensed online casino.

M&A

29 Sept 2026

Visualize Closes Its eCOGRA Deal, Putting BMM Testlabs and eCOGRA Under One Private Equity Owner

Seven months after buying BMM Testlabs, the New York investment firm Visualize has completed its purchase of eCOGRA, creating a testing and certification group it says holds licences or accreditations in more than 800 jurisdictions. The price of neither deal has been disclosed.

Corporate

23 Apr 2026

Sportradar Shares Plunge 23% After Short Sellers Accuse It of Powering Illegal Sportsbooks

Two activist short sellers have dropped simultaneous reports accusing Sportradar of generating a significant share of its revenue from illegal operators. The fallout has been immediate, brutal and far from over.

Regulatory

25 Feb 2026

Switzerland adds 271 domains to offshore gambling blacklist as blocked total nears 3,000

Switzerland has added 271 new domains to its offshore gambling blacklist, taking the total to 2,944 as regulators intensify enforcement under the Federal Act on Money Games and extend blocking to affiliate sites that direct Swiss users to unlicensed operators.

Corporate

14 Oct 2025

Allwyn and OPAP to Merge in €16bn Deal, Creating New Global Gaming Giant

London, UK - 14th October 2025 - The iGaming landscape has been dramatically reshaped today, after European lottery powerhouse Allwyn and Greek gaming and

All 12 articles on Switzerland →

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

1. Federal Act on Gambling of 29 September 2017 (Geldspielgesetz, BGS), SR 935.51, version in force from 1 September 2023

   Fedlex, Swiss Federal Chancellery (translated)

   Tier 1Accessed 23 Sept 2026Published 29 Sept 2017
2. Gambling Ordinance of 7 November 2018 (Geldspielverordnung, VGS), SR 935.511, version in force from 1 January 2024

   Fedlex, Swiss Federal Chancellery (translated)

   Tier 1Accessed 23 Sept 2026Published 7 Nov 2018
3. ESBK Ordinance of 12 November 2018 on the due diligence obligations of casinos to combat money laundering and terrorist financing (GwV-ESBK), SR 955.021

   Fedlex, Swiss Federal Chancellery (translated)

   Tier 1Accessed 23 Sept 2026Published 12 Nov 2018
4. Federal Act on Direct Federal Tax (DBG), SR 642.11, articles 24 and 33

   Fedlex, Swiss Federal Chancellery (translated)

   Tier 1Accessed 23 Sept 2026
5. Federal Act on Withholding Tax (Verrechnungssteuergesetz, VStG), SR 642.21

   Fedlex, Swiss Federal Chancellery (translated)

   Tier 1Accessed 23 Sept 2026
6. Federal Act on Value Added Tax (MWSTG), SR 641.20, article 21(2) no. 23

   Fedlex, Swiss Federal Chancellery (translated)

   Tier 1Accessed 23 Sept 2026
7. ESBK home page: mandate and current notices (third blocklist of 2026 with 3,567 entries)

   Eidgenoessische Spielbankenkommission (ESBK) (translated)

   Tier 1Accessed 23 Sept 2026
8. Online-Spielbanken: list of Swiss casinos with an online platform

   Eidgenoessische Spielbankenkommission (ESBK) (translated)

   Tier 1Accessed 23 Sept 2026Published 17 Mar 2026
9. Nicht bewilligte Online-Spiele: blocklist of unauthorised online casino offers

   Eidgenoessische Spielbankenkommission (ESBK) (translated)

   Tier 1Accessed 23 Sept 2026Published 25 Aug 2026
10. ESBK Tätigkeitsbericht 2025 (activity report 2025)

    Eidgenoessische Spielbankenkommission (ESBK) (translated)

    Tier 2Accessed 23 Sept 2026Published 19 Jun 2026
11. Casinolandschaft im Wandel: Schliessungen und neue Angebote im Jahr 2025 (press release on the 2025 activity report)

    Swiss Federal Council and ESBK (translated)

    Tier 2Accessed 23 Sept 2026Published 19 Jun 2026
12. Illegales Pokerturnier: Rund 60 Personen vor Ort und 55 000 Franken beschlagnahmt

    Eidgenoessische Spielbankenkommission (ESBK) (translated)

    Tier 1Accessed 23 Sept 2026Published 17 Apr 2026
13. Häufig gestellte Fragen zum Geldspiel (FAQ)

    Eidgenoessische Spielbankenkommission (ESBK) (translated)

    Tier 1Accessed 23 Sept 2026Published 12 Mar 2025
14. Spielsperre (exclusion from play) and exclusion statistics 2025

    Eidgenoessische Spielbankenkommission (ESBK) (translated)

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2025
15. Verwaltungsrecht: final ESBK sanction decisions and leading court judgments

    Eidgenoessische Spielbankenkommission (ESBK) (translated)

    Tier 1Accessed 23 Sept 2026Published 21 Sept 2026
16. Our mission

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
17. Regulation: legal foundations and regulatory structure

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
18. Operators: operator licences and game licences

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
19. Lotteries

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
20. Sports betting

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
21. Skill-based gambling

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
22. Access blocking and Gespa blocklist (current list of 25 August 2026)

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026
23. Gespa Jahresbericht 2025 (annual report 2025)

    Interkantonale Geldspielaufsicht (Gespa) (translated)

    Tier 2Accessed 23 Sept 2026Published 9 Jun 2026
24. Gross- und Kleinspielstatistik 2025 (statistics on large-scale and small-scale gambling 2025)

    Interkantonale Geldspielaufsicht (Gespa) (translated)

    Tier 2Accessed 23 Sept 2026Published 9 Jun 2026
25. Gespa zieht Bilanz über das Geschäftsjahr 2025 (press release)

    Interkantonale Geldspielaufsicht (Gespa) (translated)

    Tier 2Accessed 23 Sept 2026Published 9 Jun 2026
26. During the 2026 FIFA World Cup: Gespa joins European statement on prediction markets

    Interkantonale Geldspielaufsicht (Gespa)

    Tier 1Accessed 23 Sept 2026Published 17 Jun 2026
27. Landbasierte Spielbanken (list of licensed land-based casinos)

    Eidgenössische Spielbankenkommission (ESBK) (translated)

    Tier 1Accessed 25 Oct 2026
28. Federal Council opens the consultation on the separate taxation of gambling winnings (Bundesgesetz über die separate Besteuerung von Geldspielgewinnen)

    Swiss Federal Council (translated)

    Tier 1Accessed 25 Oct 2026Published 5 Dec 2025