EXPERTsuisse does not support the special taxation of gambling winnings proposed by the Federal Council.

Our core concerns can be summarized as follows:

1. the number of cases affected is so small that the fiscal impact on federal and cantonal tax revenues is negligible.
2. the limited fiscal effect at cantonal and municipal level is disproportionate to the associated increase in the complexity of tax law and the considerable additional administrative burden for tax authorities.
3. Occasionally high winnings from gambling are economically and functionally comparable to high bonus payments, for example. A different method of taxation is not objectively justified.
4. the current tax law already has established and proven abuse provisions that effectively counteract a change of residence with the intention of avoiding tax. Additional regulation is therefore not necessary.