Taxation of lottery and gambling winnings
In Switzerland, gambling, such as lotteries, sports betting, casino games and online gambling, is regulated by the LJAr (La loi Fédéral sur les jeux d’argent)
According to the LJAr, winnings from gambling are subject to income tax, but the tax rules may vary from canton to canton.
In general, gambling winnings are considered taxable income and must…