Your canton · Fribourg
In the canton of Fribourg, cryptocurrencies are declared in the list of securities; the general instructions mention code 3.210. The canton has no specific section, no form to enclose and no guidance or directive of its own: in principle, it applies the working paper of the Federal Tax Administration.
Sources: written answers from the Service cantonal des contributions (cantonal tax administration) of the canton of Fribourg, September and October 2026. Updated on 14 October 2026.
| Where to declare | In the list of securities. The general instructions mention code 3.210. |
| Specific section | None, either on paper or in the software. |
| Supporting documents | Ideally the platform's tax statement. Failing that, a screenshot of the wallet. |
| Always required? | Not for now: it depends on the amounts. The canton does not rule out asking for more in the future. |
| Guidance, directive, form | None. The canton has no internal directive either. |
| Filing deadline | 31 March. Extension possible via the cantonal portal, free of charge if requested before the deadline. |
In the list of securities. The general instructions for the tax return mention code 3.210. There is no section specific to cryptocurrencies.
No. The canton provides neither a form nor a template. Ideally, it asks for the platform's tax statement or, failing that, a screenshot of the wallet.
Not for now: the requirement depends on the amounts. The canton points out, however, that it may ask for more in the future.
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 Fribourg: 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 Fribourg 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.