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In Switzerland, your cryptocurrencies are part of your wealth. What matters to the tax authorities is not what you gained or lost during the year, but what you owned on 31 December, and at what price.
For a private investor, capital gains are tax-exempt: selling at a profit or exchanging one cryptocurrency for another triggers no tax. On the other hand, everything you hold at the end of the year is subject to wealth tax, like a bank account or a securities portfolio.
There is no threshold below which you need not declare. Three hundred francs of bitcoin must be declared just like thirty thousand. The tax may not be due if your total wealth stays below the cantonal allowance, but the declaration is due in every case.
A token received with no price or market at all, for example through an airdrop, is worth zero until it acquires one.
The prices as at 31 December 2026 will be published, if available, during January 2027 (the Federal Tax Administration's answer to Fiscoin of 19 October 2026). No tax return can therefore be completed before then. This is also why Fiscoin's free guide comes out in January 2027.
It depends on the canton. In most, cryptocurrencies go in the list of securities, under their own section or under other assets; others put them elsewhere, like Vaud under code 420. In every case, each token must be identifiable, with its quantity and price. See the page for your canton.
The year's income is declared in addition. Staking rewards, lending interest and airdrops are taxable income at the moment you receive them, in addition to the value of the tokens as at 31 December. Staking, airdrops and lending in detail.
A blocked or bankrupt platform changes the value to declare: sometimes you no longer own tokens, but a claim. Platform hacked or bankrupt: what to declare?
Page updated on 22 October 2026. Tax rules and the practice of the administrations may change: we update this page regularly, but rely on its date and, if in doubt, check with your cantonal administration.