The calculated distance (air line) between Horgen / Horgen (Dorfkern) and Lugano is approximately 88 miles respectively 141 kilometers.
By car or train, the actual journey to Lugano is certainly longer, as only the direct route (as the crow flies) between Horgen / Horgen (Dorfkern) and Lugano has been calculated here.
Air line (approximately)
141 kilometers
76 nautical miles