🇪🇺 Europe
Crypto & taxes in Switzerland
- Capital gains (private)
- Exempt for private investors, regardless of size or holding period
- Wealth tax
- Cantonal/municipal, roughly 0.1%–1% on year-end value
- Income
- Staking, mining and crypto pay taxed as income
- Professional trader
- If classed as professional, gains become taxable income
Crypto regulation
Switzerland is neither EU nor EEA: MiCA does not apply directly (though it binds firms serving EU clients). The domestic framework is led by FINMA, which classifies tokens as payment/utility/asset, and by the Distributed Ledger Technology (DLT) Act, in force since 2021, which introduced DLT ledger-based securities and DLT trading facilities (first FINMA authorisation: BX Digital, March 2025).
Taxation
For private investors, capital gains on crypto held as private wealth are tax-exempt, regardless of amount or holding period. Crypto is, however, subject to cantonal/municipal wealth tax (31 December value, using the FTA's published rates), while staking, mining and crypto remuneration are taxed as income; those classed as professional traders are taxed on gains as income.
Useful information
Wealth tax and rates vary widely by canton, so residence affects the burden; the FTA publishes year-end rates for major cryptos. Watch the criteria that trigger professional-trader status (frequency, leverage, organised activity).