How is cryptocurrency taxed in Switzerland?

Switzerland applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“Die aus solchen Transaktionen resultierenden Gewinne und Verluste stellen bei natuerlichen Personen im Privatvermoegen grundsaetzlich steuerfreie Kapitalgewinne … dar.”

This reflects guidance from Federal Tax Administration (ESTV), as of 2024.

See the full Switzerland crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Switzerland with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Federal Tax Administration (ESTV), as of 2024