Key Benefits:
18 December 1998 (State on 27 December 2006)
1 This Act governs games of chance that are likely to result in a cash gain or other material benefit and the granting of concessions to the gaming houses, as well as the operation and taxation of these establishments.
2 This Law shall not apply to lotteries and professional betting, which shall be governed by the Federal Law of 8 June 1923 1 Concerning them.
1 This Act is intended to:
2 In accordance with the goals set out in para. 1, this Act encourages tourism and provides revenue to the Confederation and the Cantons.
1 Games of chance are games that offer, with a bet, the chance to realize a gain in money or to obtain another material advantage, this chance depends only or essentially of chance.
2 Devices used for games of chance are devices that provide a game of chance that is largely automatic.
3 The devices used in the address games are devices that offer an address game whose execution is largely automatic, the chance to realize a gain depending on the address of the player.
4 The Federal Council, after consulting the cantons, lays down provisions on the distinction to be drawn between games of chance and address games.
1 Only gambling houses that benefit from a concession can offer games of chance.
2 The Federal Council defines in an ordinance the games that the gaming houses can offer. In so doing, it takes into account games usually offered in other countries.
The use of an electronic communication network such as the Internet for gambling is prohibited.
1 The Federal Council lays down technical requirements for gaming systems and devices for use in games of chance. In particular, it regulates examination, conformity assessment and certification.
2 For devices used for games of chance, it defines in particular different categories according to the maximum and the possibilities of gain and loss.
3 In developing the technical requirements for the game, the Federal Council respects the sovereignty of the cantons with regard to devices to be used for games of address.
A playhouse is a business that offers, as a professional, the opportunity to engage in games of chance.
1 The large casinos offer table games and devices using games of chance. They are empowered to establish a connection between games within the institution and with other gaming houses, in particular in order to form jackpots (concession A).
2 Casinos may, as long as they meet the other conditions laid down by this Law (art. 10 ff), propose at most three table games as well as devices to be used for games of chance with a potential for loss or lesser gain (concession B). The Federal Council determines whether and to what extent the connection between games is allowed in a casino.
Playhouses must, as far as possible, be distributed in a balanced way between the regions concerned.
1 The establishment of a playhouse is subject to the granting of a settlement concession.
2 The operation of a playhouse is subject to the granting of an operating concession.
Concessions are granted only:
1 A grant may be issued subject to the following conditions:
2 The concession sets out the conditions and charges.
1 The grant of establishment may be granted only if:
2 The operating concession may only be granted if:
3 Where the holders of the site concession and the operating concession are distinct, the grant of the operating concession shall be subject to the agreement of the holder of the site concession.
1 In the programme of security measures, the applicant defines the measures he intends to take to ensure the safe operation of the games and to combat crime and money laundering.
2 In the programme of social measures, it defines the measures it intends to take to prevent or remedy the socially damaging consequences of the game.
3 The Federal Council defines the requirements to be met by the security programme and the social measures programme.
1 Requests for concessions should be addressed to the committee which forwards them to the Federal Council.
2 The Commission publishes the claims in the Federal Worksheet and in the Township's official sheet.
3 It shall instruct the procedure in an expeditious manner and shall proceed in particular with the necessary consultations.
4 It submits a proposal to the relevant department, which forwards it to the Federal Council.
1 The Federal Council decides on the grant of the concession; its decision cannot be appealed.
2 The concession is published in the Federal Worksheet and in the official sheet of the county floor of the game house.
1 The tenure of the concession is in principle 20 years. Where justified by special circumstances, the Federal Council may provide for a higher or lesser period.
2 The concession may be extended or renewed.
3 The concession is not transferable. Any legal act contrary to this prohibition or which seeks to circumvent it is null and void.
The concessionaire shall communicate to the committee:
1 The Commission withdraws the grant when some of the essential conditions attached to its award are no longer fulfilled or if the concessionaire:
2 It shall also withdraw the concession if the dealer or one of the persons to whom he has entrusted the management of the game house:
3 In cases of lesser gravity, the Commission may suspend the concession, restrict it or subject it to additional conditions and charges.
4 If the dealer is an anonymous company or a cooperative corporation and the concession is withdrawn, the commission may order the dissolution of the company; it appoints the liquidator and supervises its activity.
1 The Federal Council may provide for special authorisations, in particular as regards:
2 It defines the conditions and procedure for granting authorisations.
1 Have the general prohibition to play:
2 Have a ban on playing in the playhouse with which they are connected:
1 The game house excludes games from the people it knows or should assume, based on its own findings in its establishment or on the basis of information from third parties:
2 The exclusion, reasoned, must be communicated in writing to the person concerned.
3 The exclusion must be lifted as soon as the cause has come to an end.
4 A player can ask himself to be excluded from the games.
5 The game house maintains a register of exclusions and communicates the identity of the excluded persons to other gambling houses in Switzerland. It destroys this data immediately after the exclusion has been lifted.
The game house can:
The game house checks the identity of its customers before giving them access to the institution. It shall accept any official document establishing the identity of the holder.
Only tokens and slabs can be committed to table games.
1 The Federal Council regulates the maximum for each type of game.
2 It takes into account the standards in other countries and takes into account the dangers inherent in the game under consideration.
The gaming houses cannot grant loans or advances.
1 The gaming houses cannot accept or issue cheques to the bearer.
2 They may accept cheques issued at the order of their institution and must ascertain the identity of the shooter when the cheque is given to them. Transaction must be registered.
3 The commission determines the amount from which earnings or refunds are to be paid by cheque.
4 Playhouses can keep their customers' earnings in the form of deposits they hold at their disposal. They may not pay interest on the assets they have in deposit.
1 Tips for all staff must be deposited in the containers intended for this purpose (trunk).
2 Only service personnel, such as restaurant staff, hunters and porters, can accept gratuities or other donations on an individual basis.
The gaming houses submit their management report to the committee each year. In particular, this report indicates how they implement the security measures programme and the social measures programme.
1 The gaming houses are required to ensure at all times to the Commission access to their facilities and to ensure the online links referred to in Art. 48, para. 3, let. D.
2 They must at all times allow the criminal prosecution authorities to consult the register of exclusions.
The organs and employees of the gambling houses are subject to the obligation to keep the secret.
The gambling houses must refrain from any outrageous advertising.
A playhouse certifies the gains made to the authorities only under the following conditions:
The Annual Accounts and the Game House Management Report are governed by the provisions of the Code of Obligations 1 On public limited-liability companies and those of this Law, whatever the legal form of the establishment. The Federal Council may provide for exceptions.
1 The gaming houses control their annual accounts by an independent review body.
2 Reviewers must have the specific professional qualifications set out in s. 727 B The code of obligations 1 , regardless of the total balance sheet, the turnover achieved or the number of employees of the institution.
3 The review body shall communicate its report to the committee.
The gaming houses must keep their books and supporting documents available to the review body and provide all necessary information.
If the review body finds, during the verification of the accounts, breaches of this Law, a criminal offence or other irregularities, it shall immediately inform the committee and the cantonal criminal prosecution authority Competent.
1 The Confederation collects a tax on the gross proceeds of gambling (tax on gambling).
2 The gross proceeds of the game consist of the difference between the players' wags and the winnings paid to them.
1 The Federal Council sets the tax rate in such a way that gaming houses managed on the basis of sound management achieve an appropriate return on investment.
2 It may apply a different rate to the two classes of gaming houses; these rates may be progressive.
3 The tax rates are at least 40 % and not more than 80 %.
4 During the first four years of operation of the game house, the Federal Council can lower the tax rate to 20 %. It sets this rate by taking into account the economic situation of each gaming house. The rate is set every year for one or more gaming houses, depending on the relevant factors.
1 The Federal Council may reduce the rate of tax imposed under s. 41 for casinos if the profits of the gaming house are invested mainly in projects of general interest for the region, in particular with a view to encouraging cultural activities, or in projects of public utility.
2 It can reduce the tax rate by one-third at most if the casino is located in a region dependent on a seasonal tourism activity.
3 If there is a combination of the two reduction grounds, it can reduce the tax rate by one-half.
1 The Federal Council reduces the tax levied on casinos if the settlement canton levies a tax of the same nature.
2 The reduction corresponds to the tax levied by the canton, but must not account for more than 40 % of the total tax on gambling houses returning to the Confederation on the gross proceeds of the games.
1 The Commission carries out taxation and the collection of taxes. The Federal Council regulates the procedure.
2 At the request of the canton, the Committee may proceed to taxation and the collection of the cantonal tax on the gross proceeds of the games.
1 If, on the basis of facts or evidence that the Commission did not know, that a taxation is lacking or that an enforceable taxation has been made incompletely, the amounts not collected, plus interest, are paid as Additional tax. If a crime or a crime is responsible for the inadequacy of the tax, a punitive tax representing five times the amount of the tax supplement is collected in addition.
2 If the gaming house correctly identified the taxable amounts in its tax return and the commission was aware of the bases required to assess the various items, it is not collected as a tax supplement.
3 The right to initiate a collection procedure for a tax supplement shall expire 10 years after the end of the tax period for which taxation has been absent or for which the enforceable taxation has been carried out in an incomplete manner.
4 The opening of the criminal prosecution under s. 55 and 56 marks the beginning of the tax surcharge collection procedure. The right to receive a tax supplement expires 15 years after the expiry of the corresponding tax period.
1 The Federal Council appoints the Commission and appoints its President. The Commission consists of five to seven members. At least one member of the committee shall be appointed by the Federal Council on a proposal from the cantons.
2 Members shall be independent experts. They may not be members of the board of directors, or employees of a gaming company, a lottery company, a manufacturing or trade company specialized in the gaming sector or a near business.
1 The Commission enacts a regulation. In particular, it sets out the arrangements for its organisation and the powers of the President.
2 The organisational regulations are subject to the approval of the Federal Council.
3 The Commission has a permanent secretariat.
1 The Commission monitors the gaming houses, ensures that the legal provisions are respected and makes the necessary decisions to enforce the law.
2 In addition to the powers conferred upon it by this Act, it shall have the following tasks in particular:
3 To carry out its tasks, the Commission may:
1 RS 955.0
2 Introduced by c. I 15 of the Ass O. Fed. 20 Dec. 2006 on the adaptation of legislative acts to the provisions of the Federal Court Act and the Federal Administrative Tribunal Act ( RO 2006 5599 ; FF 2006 7351 ).
The Committee, as well as the administrative authorities and the criminal prosecution authorities of the cantons and the Confederation, provide each other with assistance and exchange the necessary information.
1 In the event of infringements of this Law or of irregularities, the Commission shall order the measures necessary for the restoration of the legal order or the removal of the irregularity.
2 It may take provisional measures, including suspension of the concession, during the period of the investigation.
3 If the situation so requires, the secretariat may intervene in the operation of a playhouse; it shall inform the committee without delay.
4 If one of its binding decisions is not complied with in spite of a formal notice, the commission may:
1 The holder of the implementing concession or of the exploitation concession who has infringed his profit at the concession or a decision having the force of res judiced shall be liable to the payment of an amount up to three times the gain of the Made of this violation. If no gain has been realized or the gain cannot be calculated or assessed, the amount payable may be up to 20 % of the gross proceeds of the games carried out in the last fiscal year.
2 The cases of violation are heard by the secretariat and judged by the committee.
1 The Commission submits its Activity Report once a year to the Federal Council. It publishes this report.
2 It publishes all or part of the annual accounts as well as balance sheets and other information about the gambling houses in the form of a general statistic.
1 The commission collects fees from the gambling houses to cover the costs of supervision.
2 The department concerned shall fix each year the amount of such emoluments on a proposal from the committee and on the basis of the monitoring costs of the previous year.
3 The committee shall, for its decisions, collect emoluments intended to cover the costs incurred. It may require advances.
1 To be punished by imprisonment for up to one year or a fine of up to 1 million francs to the most that, intentionally:
2 In serious cases, the penalty shall be imprisonment for at least five years or imprisonment for at least one year. This penalty may be accompanied by a fine of not more than 2 million francs.
3 Those who have acted negligently will be punished by a fine of up to 500 000 francs.
1 To be punished by a judgment or a fine of up to 500 000 francs to the most that:
2 Those who have acted negligently will be punished by a fine of not more than 250 000 francs.
The Federal Council shall issue the implementing provisions.
The Federal Council shall issue provisions on the procedure for the allocation of first concessions.
1 Devices used for registered address games based on current practice which are considered to be used for games of chance within the meaning of the new legislation will no longer be available for use only in Large casinos and casinos.
2 In addition to the aforesaid establishments, the cantons may authorise, within five years of the entry into force of this Law, the continuation of the operation of up to five of the apparatus referred to in para. 1 in restaurants and other premises as long as these devices were put into operation before 1 Er November 1997.
3 After the expiry of this period, only devices to be used for address games within the meaning of this Law may still be used in restaurants and other premises.
1 The kursaals holding a cantonal licence to operate the ball game duly approved by the Federal Council shall be entitled to a provisional licence of type B enabling them to continue the exploitation of the games Previously offered. This concession does not create any vested rights.
2 The kursaals mentioned in para. 1 wishing to continue to operate are required to file a Claim B within one year of the coming into force of this Act. Their provisional concession shall be valid until the authority has issued a decision on the final grant application.
3 Where no application for a Type B concession is filed within the time limit set out in para. 2, the provisional grant shall lapse after one year from the entry into force of this Law.
The Federal Law of 5 October 1929 on gambling houses 1 And the order of 1 Er March 1929 concerning the exploitation of the games in the kursaals 2 Are repealed.
Article 103, para. 1
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Article 24, let. I
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Article 7, para. 4, let. L
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Art. 2, para. 2, let. E
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Art. 515a
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1 [RS 10 270]
2 [RS 10 273; RO 1959 236, 1972 1615, 1977 1463]
3 RS 831.10
4 RS 642.11 The amendment mentioned below is inserted in the said Act.
5 RS 642.14 The amendment mentioned below is inserted in the said Act.
6 RS 955.0 The amendment mentioned below is inserted in the said Act.
7 RS 220 The modification mentioned below is inserted in the said code.
