Resources
Everything this website publishes is based on these texts, which are freely available. If any information surprises you, this is where to check.
| Text | What it covers |
|---|---|
| Working paper of the Federal Tax Administration on cryptocurrencies | The central reference: classification of tokens, wealth tax, income from staking, lending, airdrops, mining. Version of 14 December 2021. On the Federal Tax Administration's website, cryptocurrencies section (in German, French and Italian). |
| Steuerinformation “Kryptowährung” of the Swiss Tax Conference | The most complete and most recent source: October 2023, legislation as at 1 January 2023. Prepared with the Direct Federal Tax division of the Federal Tax Administration. Covers staking in detail, NFTs, airdrops and hard forks, which the working paper does not address. Tax information file, register B, on the Federal Tax Administration's website. |
| Circular no. 36 of the Federal Tax Administration | The criteria for professional securities trading, applied by analogy to cryptocurrencies. Dated 27 July 2012. |
| ICTax price list | The official tax prices as at 31 December, which are authoritative for wealth tax. The prices as at 31 December 2026 will be published, if available, during January 2027 (Federal Tax Administration, 19 October 2026). |
| DBG and StHG (LIFD and LHID in French) | Federal Act on Direct Federal Taxation, in particular articles 16, 18 and 20, and Federal Act on the Harmonisation of Direct Taxes. |
| Your canton's tax law | Wealth tax is purely cantonal and communal: rates, allowances and deductions depend on it. |
| Cantonal guidance | Only some cantons publish dedicated guidance; the others apply the Federal Tax Administration's working paper directly. Look for “cryptocurrencies” in your canton's tax return guide. |
Practice is evolving, particularly on decentralised finance and the timetable for the automatic exchange of information. The content of this website is dated; check that no more recent version exists before relying on it.
A revision has been confirmed. The Federal Tax Administration's working paper is being overhauled, in particular regarding decentralised finance applications. The Federal Tax Administration confirmed this to Fiscoin on 19 October 2026: the date has not yet been set, but the new version should reasonably be published within six months. It will cover lending in particular. Our content will be updated accordingly; to be notified, subscribe to the newsletter.