Your canton · Graubünden
In Graubünden, cryptocurrencies are declared on form 2, the list of securities and credit balances, under “übrige Vermögenswerte” (other assets), together with their yields. In its written answer, the administration also asks you to state, in the remarks of the list of securities, the wallet addresses and their public key.
Sources: Praxisfestlegung 054-01 “Besteuerung von Kryptowährungen” (practice note on the taxation of cryptocurrencies) of the Steuerverwaltung des Kantons Graubünden, as at 1 December 2024; written answer from the Steuerverwaltung, 8 October 2026. Updated on 14 October 2026.
| Where to declare | Form 2, list of securities and credit balances, “übrige Vermögenswerte”. Yields are declared with the corresponding holdings. |
| Wallet addresses | To be stated in the remarks of the list of securities, with the public key (written answer; the public guidance does not mention it). |
| Supporting documents | Statement of the wallet holdings as at 31 December (guidance); bank tax statements to be enclosed (written answer). |
| Cantonal guidance | Praxisfestlegung 054-01, public. |
On form 2, the list of securities and credit balances, under “übrige Vermögenswerte” (other assets), together with their yields.
According to the administration's written answer, yes: the wallet addresses and their public key are to be stated in the remarks of the list of securities. Never the private key or the recovery phrase.
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 Graubünden: 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.