Crypto Tax in Switzerland

A structured summary of how individual crypto taxation works in Switzerland — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Switzerland

General Information

Default Framework

IFRS

Crypto Classification

Current Asset, Fixed Asset

Tax Year

Calendar Year (M12)

Functional Currency

CHF

FX Source (Reporting)

SNB

FX Source (Tax)

FTA

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Exempt

Private capital gains on movable property (including crypto) are TAX-FREE for individuals. Wealth tax applies to year-end value. Professional traders taxed as income.

Tax Rate

0% (exempt)

0% CGT for private individuals. Wealth tax ~0.3-1% of year-end value (cantonal). Professional traders: progressive income tax.

Individual Tax — Cost Basis

Measurement Basis

FAIR VALUE YEAREND

Cost Method

N/A

Method Electable

✗ No

Permitted Methods

—

Country Override

WEALTH TAX

Individual Tax — Exemptions

CGT Exempt

✓ Yes

Private CGT exempt. Reclassified as professional trader if: high volume, leveraged, short holding, resembles business activity (ESTV Kreisschreiben 36).

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Switzerland?

Switzerland applies a Exempt treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Switzerland use?

See the cost-basis section above for the default method and the alternatives Switzerland permits for individuals.

Other jurisdictions

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