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jonathanalis said:
In my family we have 3 switches and 5 accounts.
Can we pay a single 35 subscription for all switches and accounts?

From what I've read, yes.

https://nintendoeverything.com/nintendo-switch-online-official-announcement-with-new-details/

 

"With a family membership, up to eight Nintendo Account holders will be able to use the Nintendo Switch Online service, even on different systems."