La révision de la Constitution suisse en mars 2012 a ravivé le débat autour des jeux d’argent en ligne, actuellement prohibés dans le pays. Seules les loteries, comme celles de Swisslos et de la Loterie Romande, peuvent être proposées en ligne, après autorisation cantonale. La législation actuelle, régie par deux lois principales adoptées respectivement en 1923 et 1998, encadre les loteries, les paris et les établissements de jeux. Récemment, le Conseil fédéral a annoncé des lignes directrices pour établir une législation cohérente sur les jeux d’argent en ligne, suite à un rapport préliminaire de la Commission fédérale des jeux de 2009. L’un des objectifs clés est de lutter contre le marché noir et de retenir les revenus de jeux en Suisse, afin de soutenir des projets culturels, sociaux et sportifs locaux. Pour cela, une agence d’experts indépendante sera créée, axée sur la prévention des addictions. Un des changements majeurs proposés est l’exonération fiscale des gains professionnels, actuellement réservée aux gagnants des jeux de casino. Cela pourrait entraîner une perte de revenus fiscaux, compensée par les nouvelles recettes d’un marché en ligne attractif. Le Conseil fédéral a également souligné l’importance d’une équivalence entre les jeux en ligne et hors ligne en matière de sécurité et de protection des mineurs. Un premier projet de loi devrait être présenté d’ici fin 2013, ouvrant la voie à une consultation avant son adoption par le Parlement.
ATTRACTIVE SWITZERLAND
A revision of Switzerland’s Constitution in March 2012 triggered a new debate on online gambling in the country.
So far, gambling through the use of telecommunications is prohibited; online casinos, gaming halls and betting sites being strictly banned by the Federal Office of Justice. Only lotteries may be offered online provided they are duly authorised at cantonal level. To the best of our knowledge, authorised lotteries merely include the two state-owned companies Swisslos and the Loterie Romande.
The current Swiss gaming legislation encompasses the regulation of lotteries, betting and gambling establishments and mainly falls within the competence of the Confederation (art. 106, al. 1, Constitution).
Two specific Acts were adopted on these grounds :
– The 1923 Act on lotteries and professional bets (LLP);
– The Act on games of chance and gambling establishments (LMJ), revised in 1998.
First guidelines for Switzerland’s plans to achieve a unified, coherent and effective online gambling legislation were officially revealed by the Federal Council this week on the grounds of a preliminary report from the Swiss Federal Gaming Board in 2009.
A new independent experts agency shall be incorporated to fight against addiction and focus mainly on preventive measures. The declared purpose of the regulation is indeed to prevent illegal gambling and to stop gambling revenues from leaving the country, thereby benefitting foreign operators instead of Swiss cultural, social or sports projects. Switzerland is therefore well aware of the fact that the fight against the black market can only won through the implementation of an attractive and commercially viable legal market.
According to the Federal Department of Justice one of the major proposals of the bill would be to remove all professional gains/winnings from income tax, while currently only winners of casino games are not subject to taxation.
Putting an end to this inequality will result in a loss of tax income, which the State believes to be compensated by the new revenues generated by the opening of an attractive online market.
Details on operators’ taxation are still to be worked out.
For the time being, the Federal Council revealed in its press statement of 13 February 2013 that there shall be an equivalence between online and offline gambling as to rules, criteria and general philosophy to be applied in terms of safety, protection of minors and fight against addiction.
Whether the granting of online licences was to be linked to land-based exploitation, as in the case of other countries relying on a principle of equivalence between online and offline (such as Belgium) was not specified. No indications of such offline requirement have been issued.
A first draft of the new legislation is expected before the end of 2013. It shall then be open to consultation before it can be enacted by Parliament.
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