https://www.gamespot.com/articles/nintendo-switch-virtual-console-isnt-happening/1100-6458803/

Nintendo has confirmed that Virtual Console will not return on Switch. In a statement to GameSpot, the company said, "There are currently no plans to bring classic games together under the Virtual Console banner as has been done on other Nintendo systems."

In lieu of the Virtual Console, Nintendo will offer a program called "NES - Nintendo Switch Online." As one of the benefits for subscribing to Switch's upcoming paid online service, players will have access to a library of classic NES games, all of which will feature enhancements such as online play. At launch, the service will feature 20 games, including classics like Super Mario Bros. 3 and The Legend of Zelda. Nintendo says that additional titles will be added to the library regularly.