On 6 February, the Federal Tax Administration (FTA) published a specialist information document on the withholding tax treatment of profits from the Money Gaming Act.

The Federal Act on Money Games (Money Games Act, BGS) came into force on 1 January 2019. The amendments to the VStG on the reporting procedure for profits in kind came into force on 5 February 2019 with retroactive effect from 1 January 2019 (AS 2019 433).

For the purposes of withholding tax, only winnings from money games as defined by the BGS and winnings from lotteries and games of skill for sales promotion purposes are taxable (cf. Art. 1 para. 1 VStG). In detail, the following (shortened) applies (see also the published diagram):

The technical information is available here.