Switzerland's Taxation of Crypto Assets: A Comprehensive Guide

Cryptocurrency Gains and Capital Gains:

Switzerland has a unique taxation system for cryptocurrencies. Private investors not classified as self-employed individuals must declare their cryptocurrency assets and certain capital gains on their tax returns. Any gains or losses resulting from the buying and selling of cryptocurrencies are typically considered taxable.

Tax-Exempt Holding and Sale:

However, the holding and sale of cryptocurrencies are generally tax-exempt in Switzerland. This means that investors who hold their crypto assets for a period of time and do not actively trade them will not be subject to any taxation.