Your canton · Bern
In the canton of Bern, cryptocurrencies are declared on form 3, “Éléments de fortune” (assets), under “Autres capitaux non déclarés ailleurs” (other capital not declared elsewhere). If you hold a lot of them, a separate list can be submitted online. The canton publishes a TaxInfo sheet on cryptocurrencies, in French and German.
Sources: TaxInfo sheet “Cryptomonnaies” of the tax administration of the canton of Bern (Intendance des impôts), version of 8 February 2024; written answers from the tax administration, September 2026 (information given by email on a non-binding basis). Updated on 14 October 2026.
| Where to declare | Form 3, “Éléments de fortune / Autres capitaux non déclarés ailleurs”. A separate list can be submitted online if you hold many cryptocurrencies. |
| Threshold | None. The tax administration states that there is no minimum threshold in this respect. |
| Supporting documents | It is up to the taxpayer to substantiate their cryptocurrency holdings and income. No specific form. |
| Cantonal guidance | TaxInfo sheet on cryptocurrencies, public. Internal procedures are not disclosed. |
On form 3, “Éléments de fortune” (assets), under “Autres capitaux non déclarés ailleurs” (other capital not declared elsewhere). A separate list can be submitted online if you hold many.
No. The tax administration states it unambiguously: there is no minimum threshold. It is up to the taxpayer to substantiate their holdings and income.
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 Bern: 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 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.