On 4 March 2020, the Documentation and Tax Information Team has published a new tax folder for individuals entitled "Money Game Winnings". It provides an overview of the taxation of individual winnings from participation in cash games, tax allowances and tax-free allowances of the Confederation and the cantons.
Winnings from online casinos and large games (e.g. lottery) are subject to income tax from CHF 1'000'001. Stakes can be deducted up to the set maximum limit.
Sales promotion gains exceeding CHF 1,000 are taxable (cash and non-cash gains).
Casino winnings in casinos are tax-free (casino tax) (subject to self-employment). Provided that small lotteries (e.g. tombola) are legally permitted, their winnings are tax-free.
For those cantons that have not yet implemented their legal provisions or have not brought them into force on 1 January 2019, winnings from gaming will be taxed in the 2019 tax period in accordance with federal regulations (Art. 72x para. 2 StHG).
The tax folder with the table can be downloaded here.
