Your canton · Appenzell Innerrhoden
In Appenzell Innerrhoden, cryptocurrencies are declared in the list of securities, under “Übrige Guthaben” (other assets). The canton asks for evidence of the balance as at 31 December and of the gross yields for the whole tax year.
Source: written answer from the Kantonale Steuerverwaltung Appenzell Innerrhoden (cantonal tax administration), 29 September 2026. Updated on 14 October 2026.
| Where to declare | List of securities, “Übrige Guthaben”. |
| Supporting documents | Appropriate evidence of the balance as at 31 December and of the gross yields for the whole tax year. |
| Cantonal guidance | None, and no written instructions of any kind. |
In the list of securities, under “Übrige Guthaben” (other assets).
Evidence of the balance as at 31 December and of the gross yields for the whole tax year.
The rest does not depend on the canton. What is taxable, the value to use as at 31 December, the treatment of staking or airdrops: these rules are federal and apply everywhere in Switzerland. They are explained in the frequently asked questions and in the free guide.
Level 2, in preparation, will go further for the canton of Appenzell Innerrhoden: which price to use for a token missing from the Federal Tax Administration's list, where to declare income from staking, lending or airdrops, how to present your cryptocurrencies in your tax return, and which documents to prepare from 31 December.
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This page summarises the practice communicated by the cantonal administration; it does not replace the official instructions that come with your tax return, or personal advice. Deadlines change from year to year: check them on your form. The terms in quotation marks are those of the cantonal form or software, in German. The data and contacts on this page may also change: we update it regularly, but rely on its update date and, if in doubt, check with the cantonal administration.