Winnings from casino games that are earned in Swiss casinos are still tax-free. Winnings arising from online participation in casino games, provided that these are permitted in Switzerland, and winnings arising from participation in large-scale games such as lotteries, sports betting and large-scale skill-based games (example: online Jass from Swisslos), are tax-free up to CHF 1 million. Winnings from permitted small-scale games, such as small-scale lotteries, raffles and sports betting, which are not automated, not online and not intercantonal, are fully tax-free. Winnings from lotteries and skill-based games which serve to promote sales are tax-free up to CHF 1,000. Winnings with a value of more than CHF 1,000, including non-cash prizes such as cars, are fully taxable. Winnings from foreign games or games not permitted in Switzerland are fully taxable.