Your canton · Zurich
In the canton of Zurich, cryptocurrencies are declared in the list of securities and credit balances (“Wertschriften- und Guthabenverzeichnis”), under “Kryptowährung” (cryptocurrency) or “übrige Guthaben” (other assets), with the precise name of each token, for example “Bitcoin (BTC)”. A printout of the wallet at the end of the tax period must be enclosed with the tax return.
Sources: Zürcher Steuerbuch no. 16.5 “Steuerliche Behandlung von Kryptowährungen” (tax treatment of cryptocurrencies), dated 20 December 2017; written answer from the Kantonales Steueramt Zürich (cantonal tax office), September 2026. Updated on 14 October 2026.
| Where to declare | List of securities and credit balances, under “Kryptowährung” or “übrige Guthaben”. |
| Description | Precise, token by token: for example “Bitcoin (BTC)”. |
| Supporting documents | Printout of the wallet at the end of the tax period, to be enclosed with the tax return. Income statements may be needed for the income declaration. |
| Cantonal guidance | Steuerbuch no. 16.5 (20 December 2017), which covers payment tokens. |
In the list of securities and credit balances, under “Kryptowährung” (cryptocurrency) or “übrige Guthaben” (other assets), with the precise name of each token, for example “Bitcoin (BTC)”.
Yes: a printout of the wallet at the end of the tax period, enclosed with the tax return. Income statements may also be needed.
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 Zurich: 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.