Resources

What to keep at hand

Free references, updated as practice evolves. No sign-up needed.

Glossary

The 50 terms you will come across when declaring your cryptocurrencies, defined without jargon: from safe harbour to professional securities trading.

50 definitions

Frequently asked questions

Do you have to declare 300 francs of bitcoin? Is a crypto-to-crypto exchange taxable? Short answers, with their legal basis.

The 12 questions that keep coming up

Value as at 31 December

Which price to use for each token: the Federal Tax Administration's price list (ICTax), tokens that are missing from it, and what to capture on 31 December.

ICTax prices

Platform tax statements

What your platform's tax statement must show, what the cantons ask for, and what to do without one.

Supporting documents

Staking, airdrops, lending

Tokens you receive without buying them are taxable income: when, at what value, and what to note for each payment.

Taxable income

Private investor or professional?

The five criteria of circular no. 36 that guarantee your gains are tax-exempt, and what happens if you miss one.

Five criteria

Tax calendar

Filing deadlines in French-speaking Switzerland, the possible extensions, and what to do on 31 December so you are not stuck in March.

French-speaking cantons

Platform hacked or bankrupt

Frozen withdrawals, hacks, liquidation: what you declare as at 31 December depending on the outcome, how to value an uncertain claim, and what to document from day one.

Three scenarios

Official sources

The four texts everything stems from, and where to find them. If anything on this website surprises you, that is where to check.

Reference texts