THE REGULATION OF ONLINE SPORTS BETTING IN SWITZERLAND
Sports Betting Generally
In Switzerland, individuals must be at least 18 years old to place bets, which can be made legally only through the “Sportip” (Swisslos) or “Jouez Sport” (Loterie Romande) platforms, which are available online and through thousands of retail outlets nationwide, such as newsagents and kiosks.
There are no traditional high-street bookmakers in Switzerland.
Under Article 106(6) of the Swiss Federal Constitution, the net revenues from sports betting must be used entirely for public-benefit purposes, including the support of sport, culture and social causes.
Since the revised Federal Act on Gambling (Geldspielgesetz) entered into force on 1 January 2019, most foreign betting operators have withdrawn from the market, and unlicensed websites have been blocked.
Legal Framework
Under Article 106 of the Swiss Federal Constitution, the regulation of gambling in Switzerland is divided into two main sectors: casinos, which fall under federal jurisdiction, and lotteries, sports betting and skill-based games, which are regulated at the cantonal level.
The Federal Gaming Board (FGB) oversees casinos, whilst the cantons license and supervise other forms of gambling.
The Federal Act on Gambling (Geldspielgesetz) further distinguishes between large-scale and small-scale games.
Large-scale games comprise lotteries, sports betting and skill-based games conducted online, across cantonal borders or through automated systems.
Small-scale games comprise local lotteries, limited sports betting and small poker tournaments held offline and within one canton.
The Intercantonal Gambling Supervisory Authority (Gespa) acts as the central licensing, supervisory and enforcement body for large-scale games. Cantonal authorities remain responsible for small-scale games, but they must submit all related decisions to Gespa for review under Federal oversight.
Licensing
Any operator offering large-scale gambling in Switzerland must hold both an operator licence and a game licence from Gespa. This requirement applies to the existing lottery organisations Swisslos and Loterie Romande, as well as to operators of skill-based gaming machines, and to any new entrants to the market.
Operator licences are granted upon application if the requirements of the Federal Act on Gambling and Gambling Ordinance are met (Art. 22f Geldspielgesetz; Art. 24 ff. Geldspielverordnung). Game licences are issued only to holders of a valid operator licence, who must also demonstrate compliance with the regulatory obligations relating to the safe running of the game and the implementation of appropriate measures to protect players against excessive gambling.
During the licensing process, Gespa assesses the legal classification of each game, determining whether it qualifies as a large-scale lottery, a skill-based game, or sports betting conducted online, across cantons or through automated means.
Online Sports Betting
In the field of online sports betting, Swisslos (“Sporttip”) and Loterie Romande (“Jouez Sport”) remain the only licensed providers permitted to operate in Switzerland. Since the Federal Act on Gambling came into force in 2019, most foreign operators have exited the market. A few, however, continue to unlawfully target Swiss customers via online platforms in an attempt to circumvent the Swiss law.
Winnings from unlicensed or foreign online betting providers are not tax-exempt in Switzerland. Under Art. 24 lit. i of the Federal Act on Direct Federal Taxation (Bundesgesetz über die direkte Bundessteuer) and Art. 3 lit. e of the Federal Act on Gambling (Geldspielgesetz), only winnings from licensed operators up to Sw. Frs. 1,070,400, as of 1 January 2025, are exempt from Swiss income and withholding taxes.
Integrity, Consumer Protection and Anti-Money-Laundering
Swiss gambling law seeks to balance economic freedom with the protection of players and the integrity of sport. Regulation aims to prevent addiction, fraud, and money laundering, whilst ensuring that gambling revenues remain in Switzerland rather than flowing to unlicensed foreign operators.
Through licensing and oversight, Gespa promotes a safe, socially responsible gambling environment and safeguards the integrity of Swiss sport, including football.
Enforcement and the Black-Market Challenge
Although most foreign operators have left the Swiss market since 2019, a number of unlicensed providers continue to offer online betting services illegally. Under the Federal Act on Gambling, offering money games from abroad without a Swiss licence is a criminal offence punishable under Swiss law.
To protect players and ensure market integrity, the FGB and Gespa maintain official “blocklists” of unlicensed gambling websites and instruct internet service providers to block access to unlicensed lotteries or sports betting websites. Advertising unlicensed lotteries or sports betting is likewise prohibited. This includes posting or sharing links to websites offering unauthorised gambling services.
Because online and land-based gambling are often interconnected, unlicensed foreign betting operators can still appear in Switzerland through internet-connected betting terminals. Such terminals—sometimes found in bars, restaurants, clubhouses, or internet cafés—constitute illegal outlets for foreign providers.
Anyone offering or promoting illegal lotteries or sports betting in Switzerland faces potential legal action by Gespa. Players themselves are not criminally liable, but they do risk losing their stakes and winnings if these are seized in proceedings against illegal operators. Moreover, Swiss authorities cannot guarantee the security or fairness of unlicensed platforms, including the protection of personal and financial data.
Because most foreign providers are based in offshore jurisdictions such as Gibraltar or Malta, Swiss customers have virtually no legal recourse if winnings are not paid. Gespa publishes and updates its official blocklist of restricted domains, accessible at https://blocklist.gespa.ch/gespa_blocklist_20251021.pdf .
Tax Treatment of Winnings
The taxation of sports betting winnings in Switzerland is governed by the Federal Act on Gambling (Geldspielgesetz, BGS) and the Withholding Tax Act (Verrechnungssteuergesetz, VStG). The decisive distinction lies between Swiss-licensed betting operators and unlicensed or foreign providers.
Winnings from licensed operators such as Swisslos and Loterie Romande are exempt from tax up to Sw. Frs. 1,070,400 per win for individuals residing in Switzerland. Amounts exceeding this threshold are subject to ordinary income tax.
By contrast, winnings from foreign or unlicensed betting operators do not fall within the scope of the Swiss withholding-tax regime. The Withholding Tax Act applies exclusively to gambling activities conducted under the Federal Act on Gambling, and therefore excludes winnings derived from websites or platforms operating without a Swiss licence. Such winnings, however, may still be subject to ordinary income taxation under the Federal Act on Direct Federal Taxation (Bundesgesetz über die direkte Bundessteuer) and corresponding cantonal legislation, without the tax exemption up to Sw. Frs. 1,070,400.
In short, only winnings from licensed Swiss betting operators may benefit from tax exemptions, which is a further incentive for bettors to use authorised platforms.
We advise on Sports Betting in Switzerland, including Online Betting, and further information is available from Kim Gamboni by emailing her at gamboni@valloni.ch.