- Status
- Judgment entered (judgment)
- As of
- 31 Aug 2012 · read from the court record
- Court
- Bundesgericht (Schweizerisches Bundesgericht), II. öffentlich-rechtliche Abteilung · Supreme or high court
- Docket
- 2C_320/2012 (parallel judgments 2C_321/2012 and 2C_322/2012 of the same day, 31 Aug 2012, against two other casinos; not joined)
- Filed
- Apr 2012
- Type
- Operator v. regulator, gambling tax litigation
- Money
- assessment of CHF 4,799,814.69 Spielbankenabgabe 2009 on CHF 11,962,962.65 gross gaming revenue reinstated; CHF 3,000 costs on the casino
- Payout
- No payout exists as of 14 Nov 2026
Status words follow the court record: a complaint states one side's allegations, only the court's orders decide anything. Filing a settlement claim is always free.
What this case is about
The Bundesverwaltungsgericht had excluded the commissions casinos charge at poker and other table games from the gross gaming revenue on which the federal casino levy is assessed. On the ESBK's appeal the Bundesgericht held that 'Spieleinsatz' covers everything the player puts into the pot and that the commission is part of gross gaming revenue under the clear wording of the ordinance, annulling the lower judgment. The ruling governs the tax base of the Spielbankenabgabe, which funds the Swiss old-age pension scheme.
What this case is about
Eidgenössische Spielbankenkommission (ESBK) gegen X., docket 2C_320/2012, is a tax judgment of the Bundesgericht, the Swiss Federal Supreme Court (II. öffentlich-rechtliche Abteilung), on the federal casino levy for 2009. The ESBK appealed in April 2012 against a casino operator, anonymised as X.
The dispute is about the tax base. The Bundesverwaltungsgericht had excluded the commissions casinos charge at poker and other table games from the gross gaming revenue on which the levy is assessed.
The ESBK relied on SBG art. 40 para. 2 (Bruttospielertrag, Spieleinsatz) and the VSBG. The case is one of the leading rulings in gambling tax litigation.
Who is covered
The ruling binds the casino operator in this case and sets the tax base for the Spielbankenabgabe more widely. Two parallel judgments of the same day, 2C_321/2012 and 2C_322/2012, were decided against two other casinos and were not joined to this one.
The levy funds the Swiss old-age pension scheme. For other Swiss disputes, see gambling lawsuits in Switzerland.
Is there a payout?
No payout exists in this case for players. The money is a tax assessment owed by casinos to the Swiss state, and the record shows no fund or claim process.
The three judgments of 31 August 2012 carry the following assessments, in Swiss francs.
| Docket | Levy (CHF) | Gross gaming revenue (CHF) | Court costs on casino (CHF) |
|---|---|---|---|
| 2C_320/2012 | 4,799,814.69 | 11,962,962.65 | 3,000 |
| 2C_321/2012 | 54,249,839.04 | 97,550,429.16 | 12,000 |
| 2C_322/2012 | 27,131,789.95 | 58,381,159.58 | 3,000 |
What the court decided
On 31 August 2012 the Bundesgericht upheld the ESBK's appeal and annulled the Bundesverwaltungsgericht judgment of 14 March 2012. It held that "Spieleinsatz" covers everything the player puts into the pot, so the commission is part of gross gaming revenue under the clear wording of the ordinance.
The court reinstated the ESBK's assessment of 16 December 2010: a Spielbankenabgabe for 2009 of CHF 4,799,814.69 on gross gaming revenue of CHF 11,962,962.65. It put court costs of CHF 3,000 on the casino.
As of 14 November 2026 the case shows as decided, and the record lists no later step.
Why it matters
The ruling fixes what a casino must count when it reports gross gaming revenue. Commissions on poker and other table games belong in the base, and a casino that leaves them out is under-reporting under the court's reading.
The tax treatment of money players receive is a separate question, covered in are gambling settlement payments taxable.
Questions people ask
What did the Bundesgericht decide in 2C_320/2012?
It held that table-game commissions are part of the gross gaming revenue taxed by the Spielbankenabgabe. The Bundesverwaltungsgericht judgment of 14 March 2012 was annulled.
How much tax was at stake?
In 2C_320/2012 the levy for 2009 was CHF 4,799,814.69 on gross gaming revenue of CHF 11,962,962.65. The parallel cases involved CHF 54,249,839.04 and CHF 27,131,789.95.
Do players receive anything from this case?
No payout exists. The levy is a tax paid by casinos, and it funds the Swiss old-age pension scheme.
Who is involved
Plaintiffs: Eidgenössische Spielbankenkommission (ESBK / CFMJ) (appellant)
| Defendants | X. (casino operator, anonymised) |
|---|---|
| Claims |
|
Is there a payout?
No payout exists in this case as of 14 Nov 2026. The court record shows assessment of CHF 4,799,814.69 Spielbankenabgabe 2009 on CHF 11,962,962.65 gross gaming revenue reinstated; CHF 3,000 costs on the casino.
What happens next
No future date is on the record we hold. The case is closed on the record we hold; later appeals or enforcement steps would be added here.
Timeline
2 dated steps on record, oldest first. Future dates come from court notices and can move.
| Date | Event |
|---|---|
| Apr 2012 | Filed |
| 31 Aug 2012 | Judgment entered |
Documents and sources
3 primary sources (court file, administrator notice, regulator) and 0 secondary. Press is supporting evidence only.
- Docket: servat.unibe.ch
| What it supports | Source | Type | Retrieved |
|---|---|---|---|
| BGer 2C_320/2012 of 31 Aug 2012: Beschwerde gutgeheissen, BVGer judgment of 14 March 2012 annulled | servat.unibe.ch | primary | 14 Nov 2026 |
| 2C_321/2012 is a separate judgment of 31 Aug 2012 (ESBK v. X., levy CHF 54,249,839.04 on GGR CHF 97,550,429.16, costs CHF 12,000) and 2C_322/2012 another (levy CHF 27,131,789.95 on GGR CHF 58,381,159.58, costs CHF 3,000); 2C_320/2012 page lists no joined cases | bger.ch | primary | 14 Nov 2026 |
| 2C_320/2012 of 31 Aug 2012: ESBK appellant v. X.; BVGer Abteilung I judgment of 14 March 2012 annulled; assessment of 16 Dec 2010: Spielbankenabgabe 2009 Fr. 4'799'814.69 on Bruttospielertrag Fr. 11'962'962.65; Gerichtskosten Fr. 3'000 on the casino (Beschwerdegegnerin) | bger.ch | primary | 14 Nov 2026 |
Last checked against the sources on 14 Nov 2026. Found an error? Tell us and we correct the record with a dated note.