Regulatory AuthoritySwiss Federal Gaming Board (SFGB)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
The Swiss Gambling Act, effective since 2019, regulates all gambling including online and replaces previous laws.
Casino licenses are granted by the Federal Council for 20 years, with 23 zones and a maximum of 23 licenses nationwide.
Online gambling is only permitted through licensed Swiss land-based casinos; foreign operators are blocked.
Winnings from both land-based and online casino games, lotteries, and sports betting are tax-exempt for players.
Strict player protection measures include mandatory exclusion of individuals showing signs of gambling addiction.
From January 2025, Switzerland and Liechtenstein share exclusion lists, enforcing cross-border gambling bans.
Skill gaming requires a license only if organized online, automatically, or across cantonal borders.
Technical Compliance Assistance
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Legislation
Primary Legislation
The core legal framework governing gambling in Switzerland is established by the Federal Act on Money Games (Bundesgesetz über Geldspiele, AMG), which came into force on January 1, 2019. The AMG comprehensively regulates all forms of money games, including casino games, lotteries, sports betting, and skill-based games, both online and land-based. The Act is supplemented by the Ordinance on Money Games (MGO), which provides detailed rules for the implementation and enforcement of the AMG. Together, these laws set out the legal definitions, scope, and general principles for the operation, supervision, and enforcement of gambling activities across Switzerland.
Regulatory Authority
Gambling oversight in Switzerland is divided between two primary regulatory bodies:
Swiss Gambling Supervisory Authority (Gespa): Gespa is responsible for supervising and enforcing regulations related to lotteries, sports betting, and skill-based games at the federal level. It ensures compliance with the AMG and MGO, monitors operators, and protects players.
Swiss Federal Gaming Board (Eidgenössische Spielbankenkommission, ESBK): The ESBK oversees the regulation and supervision of casino gaming, including both land-based and online casinos. It is tasked with ensuring that casino operations adhere to the legal requirements established in the AMG and related ordinances.
License Types
Types of Gambling Licenses in Switzerland
Casino Licenses (Concessions):
Switzerland issues casino licenses for land-based and online casino operations.
From 2025, there are up to 23 casino licenses available, divided into two categories:
Type A License: For large casinos in zones with a population base supporting gross gaming revenue (GGR) over CHF 30 million per year (typically 300,000+ people within a 30-minute drive).
Type B License: For smaller casinos in less densely populated areas.
Only casinos with a physical (land-based) license may apply for an extension to offer online casino games.
Application Process
The Swiss Federal Council is responsible for granting casino licenses following a competitive application process.
Applicants must submit a comprehensive application demonstrating financial stability, business plan, technical infrastructure, and measures for player protection.
For the 2025-2044 period, current licensees could reapply to continue operations in their existing zones, while new applicants could compete for available zones.
Before opening, successful applicants must pass a pre-opening inspection and obtain game-specific authorizations from the Swiss Federal Gaming Board (SFGB).
Duration and Renewal
Casino licenses are granted for a fixed term of 20 years.
Renewal is not automatic; licensees must reapply and demonstrate continued compliance with all regulatory requirements.
Eligibility Criteria
Applicants must be incorporated in Switzerland and meet strict suitability and integrity standards.
Key personnel and shareholders are subject to background checks.
Applicants must show robust measures for anti-money laundering, responsible gambling, and social protection.
Technical systems must meet Swiss security and fairness standards.
Licensing Costs and Financial Requirements
Application Fees:
Applicants are required to pay non-refundable application fees, which cover the costs of evaluation and due diligence. The specific amounts are set by the authorities and may vary depending on the license type and complexity of the application.
Financial Guarantees:
Operators must provide financial guarantees to ensure the payment of player winnings and regulatory obligations.
Operational Fees:
Annual fees are payable to maintain the license, covering regulatory oversight and compliance monitoring.
Key Requirements for Obtaining and Maintaining a License
Maintain ongoing compliance with all regulatory provisions, including anti-money laundering, player protection, and technical standards.
Implement robust responsible gambling measures, including exclusion protocols and affordability checks.
Undergo regular audits and inspections by the SFGB.
Report any significant changes in ownership, management, or business operations to the authorities.
Ensure all offered games are individually authorized by the SFGB prior to launch.
Summary Table: Casino License Types
License Type
Scope
Duration
Eligibility
Key Financial Requirements
Type A
Large casinos (high GGR, large population base)
20 years
Swiss-incorporated, meets suitability standards
Application fee, annual fee, financial guarantees
Type B
Smaller casinos (lower GGR, smaller regions)
20 years
Swiss-incorporated, meets suitability standards
Application fee, annual fee, financial guarantees
Online Casino Extension
For licensed land-based casinos only
Aligned with land-based license
Existing licensee, meets technical and compliance criteria
Additional fees, technical system certification
Gambling Tax
Tax Rates for Gambling Operators in Switzerland
Switzerland applies distinct tax regimes to different types of gambling operations, primarily based on the type of game and the operator’s gross gaming revenue (GGR).
Type of Gambling Operation
Tax Basis
Tax Rate
Land-based Casinos (Type A)
Gross Gaming Revenue (GGR)
Progressive rates:
- 40% on annual GGR up to CHF 10 million
- Increases progressively up to 80% for GGR above CHF 30 million
Land-based Casinos (Type B)
Gross Gaming Revenue (GGR)
Progressive rates:
- 40% on annual GGR up to CHF 10 million
- Maximum rate capped at 50%
Online Casino Operations
Gross Gaming Revenue (GGR)
Same progressive structure as land-based casinos:
- 40% up to CHF 10 million
- Up to 80% (Type A) or 50% (Type B)
Lotteries and Sports Betting (Swisslos, Loterie Romande)
Net Proceeds (after payout of winnings)
- 100% of net proceeds must be allocated to public-interest causes (no direct tax, but all profit is distributed for public benefit)
Basis for Taxation
Taxes for casinos (both land-based and online) are calculated on Gross Gaming Revenue (GGR), which is defined as the total amount wagered by players minus the winnings paid out.
Lotteries and sports betting are taxed on net proceeds, with all profits earmarked for public-interest projects rather than being subject to a standard tax rate.
Tax Reporting and Payment Requirements
Casino operators must file regular tax returns detailing their GGR and calculate the corresponding tax due based on the progressive rates.
Tax payments are typically made monthly or quarterly, depending on the operator’s size and the requirements set by the Swiss Federal Gaming Board (SFGB).
Operators are required to maintain detailed records of all gaming transactions and provide supporting documentation during audits or upon request by authorities.
Failure to comply with reporting or payment obligations can result in penalties, interest charges, or, in severe cases, revocation of the operating license.
Tax Incentives, Exemptions, and Special Provisions
There are no general tax exemptions for casino operators; all are subject to the progressive GGR-based tax structure.
For lotteries and sports betting, the key provision is that all net proceeds must be distributed to public-interest causes, effectively exempting these operators from standard corporate taxation on profits.
Winnings paid out to players from both land-based and online casinos, as well as from lotteries and sports betting, are tax-exempt for the player. This does not affect the operator’s tax obligations but is relevant for the overall tax environment.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in casino gambling in Switzerland is 18 years. Entry is strictly prohibited for individuals under this age.
Casinos and gambling operators are required to verify the identity and age of all players before granting access to gambling services. This typically involves checking official identification documents at entry or registration.
Online gambling platforms must also implement robust age and identity verification processes to prevent underage access.
Prohibited Activities and Game Restrictions
Unlicensed gambling activities are strictly prohibited. Only operators with appropriate authorization may offer gambling services.
Private, unregulated games of chance, as well as unauthorized online gambling platforms, are not permitted.
Certain forms of gambling, such as unlicensed lotteries and some skill games, are either restricted or require specific authorization depending on their format and reach.
Media publishers and shops may only organize lotteries and games of skill under strict conditions and often without offering them online or across cantonal borders.
Advertising and Marketing Limitations
Advertising for gambling must not target minors or vulnerable groups and must not be misleading about the chances of winning or the risks involved.
Operators are prohibited from using aggressive or intrusive marketing strategies, including unsolicited communications or exaggerated promises of winnings.
All gambling advertising must include clear information about the risks of gambling addiction and available support resources.
Advertising must be socially responsible, avoiding any suggestion that gambling is a solution to financial problems or a path to social success.
Responsible Gambling and Player Protection Measures
Operators are required to implement comprehensive player protection programs, including the provision of information about the risks of gambling and available help for problem gambling.
Casinos must monitor player behavior and intervene if signs of gambling addiction or financial overextension are detected.
Mandatory exclusion protocols are in place: players can self-exclude, be excluded by family members, or be excluded by the operator if there are concerns about addiction or financial instability.
Affordability checks are required; players must provide proof of financial means if requested. Failure to comply results in automatic exclusion from gambling activities.
Exclusion lists are shared nationally and, since 2025, cross-border with Liechtenstein, ensuring that individuals banned in one jurisdiction cannot gamble in the other.
Operators must provide access to support services and helplines for gambling addiction and regularly train staff to recognize and respond to problematic gambling behavior.
Geographic and Location Restrictions
Land-based casinos are only permitted in designated zones as determined by federal authorities, with restrictions on the number and location of venues to prevent market saturation and protect public order.
Online gambling services may only be offered by operators holding a Swiss license; access to unauthorized foreign gambling websites is blocked at the national level.
Physical entry to casinos is restricted to authorized premises; pop-up or temporary gambling venues are not permitted without express authorization.
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Timeline
Year/Date
Event
1923
Federal Lottery Act enacted, prohibiting most lotteries and betting activities in Switzerland.
1929
Federal Act on Games of Chance and Casinos (Casino Act) introduced, effectively banning casinos throughout the country.
1993
Swiss electorate approves a constitutional amendment to allow the operation of casinos under strict regulation.
1998
Federal Act on Games of Chance and Casinos (new Casino Act) adopted, establishing a licensing regime for land-based casinos.
2000
First casino licenses issued under the new Casino Act, marking the legal return of casinos in Switzerland.
2012
Federal Council initiates a comprehensive review of gambling regulation, aiming to modernize the legal framework.
2018
Swiss electorate approves the new Federal Act on Gambling (Geldspielgesetz) in a national referendum, paving the way for regulated online gambling.
2019
Federal Act on Gambling comes into force, legalizing and regulating online casino gaming and strengthening player protection measures.
2023
Federal Council issues new casino concessions for the period 2025–2044, restructuring the licensing zones and criteria.
2025
Switzerland and Liechtenstein implement a cross-border agreement to enforce mutual gambling bans and enhance player protection.
Requirements
Software Certification and Technical Standards
All gaming software and systems must undergo certification by an independent, accredited testing laboratory to ensure compliance with Swiss technical standards.
Games must be demonstrably fair and operate according to published rules and return-to-player (RTP) percentages as approved by the Swiss Federal Gaming Board (SFGB).
Random Number Generators (RNGs) used in games must be certified for randomness and integrity.
Operators must implement robust technical controls to prevent manipulation, cheating, or unauthorized access to gaming systems.
Any updates or changes to gaming software require prior approval and re-certification by the regulator before deployment.
All technical systems must support real-time monitoring and reporting to the regulator, including game logs and transaction histories.
Data Protection, Privacy Measures, and Server Location
Operators must comply with Swiss data protection laws, including the Federal Act on Data Protection (FADP), ensuring the confidentiality, integrity, and security of all player data.
Personal and financial data must be stored securely, with access strictly limited to authorized personnel and protected by encryption both in transit and at rest.
Servers hosting gaming operations and player data must be physically located within Switzerland, or in jurisdictions approved by Swiss authorities, to guarantee regulatory oversight and data sovereignty.
Operators must implement technical and organizational measures to prevent data breaches, unauthorized disclosures, and cyberattacks.
Players must be informed about data collection, processing, retention, and their rights regarding their personal information.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are required to implement comprehensive AML programs, including automated systems for monitoring, detecting, and reporting suspicious transactions.
Mandatory KYC procedures must be in place, requiring verification of player identity, age, and address before allowing access to gambling services or processing withdrawals.
Enhanced due diligence is required for high-risk customers and transactions exceeding specified thresholds.
Operators must conduct affordability checks and financial background assessments to identify and exclude players who cannot demonstrate sufficient financial means.
All AML and KYC processes must be auditable and documented, with records retained for regulatory inspection.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate, real-time records of all gaming transactions, player accounts, and financial flows.
Regular financial and operational reports must be submitted to the Swiss regulator in prescribed formats and intervals.
Annual independent audits of financial statements and gaming systems are mandatory, with audit reports submitted to the SFGB.
Records related to gaming activity, player identification, and financial transactions must be securely stored and retained for a minimum period as specified by Swiss law.
Operators must implement systems to ensure traceability and transparency of all funds moving through their platforms.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate technical tools that allow players to set deposit, loss, and session limits directly within their accounts.
Self-exclusion functionality must be available online, enabling players to voluntarily exclude themselves from gambling for specified periods or permanently.
Operators are required to implement automated systems for detecting problem gambling behavior, including monitoring for excessive play and financial distress.
Affordability checks and exclusion protocols must be enforced, with automatic exclusion of players who fail to provide required financial information or who are identified as at risk.
Operators must synchronize exclusion lists with national and, where applicable, cross-border databases to enforce bans effectively.
Responsible gambling information and support resources must be prominently displayed and easily accessible on all platforms.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
