Your canton · Basel-Stadt
In Basel-Stadt, cryptocurrencies held as private wealth are declared on form W, the list of securities (“Wertschriftenverzeichnis”), with an attached detailed list naming each cryptocurrency. The canton publishes an information sheet on cryptocurrencies, updated in January 2026.
Sources: Merkblatt “Besteuerung von Kryptowährungen und von passivem Einkommen aus Verdiensten im Internet bei natürlichen Personen” (information sheet on the taxation of cryptocurrencies and of passive online income for individuals) of the Steuerverwaltung Basel-Stadt, dated 7 January 2026, applicable from the 2025 tax period; written answer from the Steuerverwaltung, September 2026. Updated on 14 October 2026.
| Where to declare | Form W, list of securities, with an attached detailed list naming each cryptocurrency. |
| Supporting documents | Printout of the wallet at the end of the tax period or of the tax liability. |
| Cantonal guidance | Merkblatt dated 7 January 2026, published on bs.ch. |
On form W, the list of securities, with an attached list naming each cryptocurrency.
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 Basel-Stadt: 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.
Get the free guide Other cantons
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.