Resident in Switzerland
What is taxable is set by the Confederation and applies everywhere. What changes from one canton to another is where you enter your cryptocurrencies in the tax return, how the cantonal software accepts them, and which supporting documents the administration expects. These pages are based on the written answers of the cantonal tax administrations, obtained in 2026, and on the texts they publish.
The names of form sections are given in the original language, as they appear in the cantonal form or software, with an English translation on each canton's page.
| Canton | Where to declare | Supporting documents |
|---|---|---|
| Vaud | Code 420, with cash and precious metals, not in the list of securities | On request; detailed list to enclose if you hold several cryptocurrencies |
| Fribourg | List of securities, code 3.210 | Depending on the amounts: tax statement or screenshot |
| Neuchâtel | With movable assets, no specific section | Portfolio statement enclosed every year |
| Geneva | Page in preparation: awaiting the administration's answer. | |
| Valais | List of securities, section 3200; “Autres” (Other) in VSTax | Always: statement of holdings as at 31 December |
| Jura | List of securities; tax statement enclosed, otherwise “Actions / Fonds de placement” (Shares / Investment funds) | Platform tax statement, otherwise evidence of the holdings and their value |
The names of form sections are given in German, as they appear in the cantonal form or software.
| Canton | Where to declare | Supporting documents |
|---|---|---|
| Appenzell Ausserrhoden | List of securities, “übrige Guthaben” (other assets) | Screenshot as at 31 December, always |
| Appenzell Innerrhoden | List of securities, “Übrige Guthaben” | Statement as at 31 December and the year's yields |
| Aargau | List of securities, code “KR” | Year-end portfolio statements |
| Basel-Landschaft | List of securities, “übrige Guthaben” | Year-end portfolio balances |
| Basel-Stadt | Form W, with an attached list; income in section B | Printout of the portfolio |
| Bern | Form 3, other capital not declared elsewhere | The taxpayer's responsibility; no threshold |
| Glarus | List of securities, column B | Portfolio extract; random checks |
| Graubünden | Form 2, “übrige Vermögenswerte” (other assets) | Statement as at 31 December; wallet addresses |
| Lucerne | List of securities, “Übrige Guthaben”, “Kryptowährungen” | Extract enclosed if there is no official price |
| Nidwalden | List of securities, “übriges Guthaben”, “Kryptowährungen” | Tax statements, wallets, banks; no threshold |
| Obwalden | List of securities: tax statements or “übrige Guthaben” | Tax statements preferred |
| St. Gallen | Other assets, “Kryptowährungen” category | Statement, addresses and summary of transactions |
| Schaffhausen | List of securities, “Übrige Guthaben” | Printout of the portfolio; evidence of income |
| Schwyz | List of securities, with a description | Documents that make the return verifiable |
| Solothurn | With cash, gold and precious metals | Description of each token |
| Thurgau | List of securities, “Übrige Guthaben” | Transactions, year-end statements, addresses; official template |
| Uri | “Wertschriften” (securities) or “übrige Guthaben” depending on the security number | Extract recommended |
| Zurich | List of securities, “Kryptowährung” or “übrige Guthaben” | Printout of the portfolio enclosed |
| Zug | Page in preparation. | |
Page in preparation: awaiting the administration's answer.
The details, with their legal basis, are in the frequently asked questions; filing deadlines are in the tax calendar.