Frequently asked questions

Yes. There is no threshold below which you need not declare. Three hundred francs of bitcoin must be declared just like thirty thousand. Wealth tax may not be due if your total wealth stays below the cantonal allowance, but the declaration is due in every case.

No, for a private investor. Switzerland does not tax capital gains made on private wealth. The flip side is that losses are not deductible either. This exemption no longer applies if you are classified as a professional securities trader.

No, for a private investor. There is no capital gains tax, so there is no realisation to tax. All that counts is the value of what you hold on 31 December. Note, however, that the frequency of your exchanges is included in the annual transaction volume, one of the criteria for professional trading.

Yes. Staking rewards are income from movable assets, taxable at the moment they are credited to you, at their value in francs on that day. Even if you never convert them. This is the most common omission. Staking, airdrops and lending in detail.

Interest received for lending tokens, for example through a lending pool, is in principle taxable interest income (art. 20 para. 1 let. a DBG), subject to income tax. It is therefore added to your income for the year, like staking rewards. The Federal Tax Administration confirmed this to Fiscoin on 19 October 2026; its next working paper will cover lending in detail.

They are treated as income from movable assets, at their value at the time of receipt. A token that has no price or market when it arrives is worth zero: there is nothing to declare until it acquires one.

The tax price published by the Federal Tax Administration in its online price list. It applies to the more than eighty cryptocurrencies it covers. For a token missing from this list, your platform's closing price on 31 December, with a dated screenshot or export as evidence. If there is no price at all, the acquisition price. All about the value as at 31 December.

It depends on the canton. In most, they go in the list of securities and other investments, under their own section or under other assets. Others put them with cash, gold and precious metals: in Vaud, it is code 420 of the tax return. In every case, each token must be identifiable, with its quantity and price, line by line if the form allows it, otherwise in a detailed list enclosed with the tax return. See the page for your canton.

Circular no. 36 of the Federal Tax Administration defines five safe-harbour criteria: holding for at least six months, transaction volume below five times the portfolio, gains amounting to less than half of net income, no borrowing to finance investments, no speculative derivatives. Meeting all of them guarantees your status as a private investor. Missing one is not enough to reclassify you: the administration then looks at all the circumstances. The five criteria explained.

Your gains become income from self-employment, taxable at all three levels, and subject to AHV/AVS social security contributions. In return, your losses and expenses become deductible.

Not directly, at present. They can, however, see your Swiss bank accounts, including transfers from exchange platforms. Some cantons also ask for the public addresses of your wallets (Graubünden expects them in the remarks of the list of securities): with them, the administration can view the entire transaction history on the blockchain. Switzerland has also adopted the OECD Crypto-Asset Reporting Framework: the legal basis has been in force since 1 January 2026, data collection by service providers is planned from 2027, and exchanges with partner states will follow.

There is a penalty-free voluntary disclosure procedure, which can be used once in a lifetime: you report the undeclared items and pay the back taxes and interest for ten years, with no fine. It is only possible as long as the administration is not aware of the facts. If significant amounts are at stake, consult a professional before coming forward.

No. It helps you understand the rules, prepare your figures and correctly declare an ordinary situation. A complex situation (intensive activity, decentralised finance, business income in cryptocurrencies, undeclared past years) justifies individual professional advice.