Crypto Tax in Switzerland 2026: 0% CGT (individuals) Rate, Forms & Deadlines

Taxation of cryptocurrencies in Switzerland

In Switzerland, capital gains on cryptocurrencies are subject to tax. The calculation method used is Wealth Tax with a rate of 0% CGT (individuals). Understanding these rules is essential to stay compliant with tax legislation.

The Wealth Tax method explained in detail

Switzerland applies a wealth tax rather than a capital gains tax for private investors. Your crypto assets are declared at their value on December 31st and subject to cantonal wealth tax.

Taxable events

In Switzerland, private investors' crypto gains are generally exempt from income tax.

• ●Crypto-to-crypto exchange (in some countries only)
• ●Transfer between your own wallets
• ●Crypto-to-crypto swap (e.g. BTC → ETH)
• ●Converting to a stablecoin (USDT, USDC…)
• ●Holding (HODL): holding without selling does not create any tax obligation (except in the Netherlands, Box 3)

Tax declaration procedure in Switzerland

You must declare your crypto capital gains on the following forms: Steuererklärung (cantonal). We recommend keeping the complete history of your transactions as proof.

Exemption thresholds and allowances

In Switzerland, there is currently no specific exemption threshold for crypto capital gains. This means that any capital gain, however small, is theoretically taxable. It is therefore important to declare all of your gains.

Deadlines and tax calendar

Each EU country has its own tax filing deadlines. In Switzerland, the income tax return (including crypto capital gains) must generally be filed between April and June of the following year. We strongly recommend preparing your crypto tax return in advance with Taxes Crypto rather than waiting until the last moment.

Penalties for non-declaration

Failing to declare your crypto capital gains can lead to significant penalties: tax surcharges (10% to 40%), late-payment interest, and in serious cases, criminal prosecution for tax fraud. With DAC8 (2026), Binance automatically transmits your data to tax authorities, making detection of non-filers virtually automatic.

Tax treatment of crypto-to-crypto exchanges

In Switzerland, a crypto-to-crypto swap (e.g. BTC → ETH) is not taxable in itself: only converting to fiat triggers tax. You can rebalance between cryptos without a taxable event.

NFTs, DeFi and derivatives

In Switzerland, NFTs are generally treated like other crypto-assets: selling at a gain is taxable under the applicable regime (0% CGT (individuals)). DeFi income (staking, lending, yield farming) and derivatives (futures, options) are also taxable, each under its own regime. Regularly creating or selling NFTs may qualify as a professional activity.

Obligation to declare crypto accounts and wallets

In Switzerland, check your obligations to report digital-asset accounts held abroad. International information-exchange standards (the OECD's CARF) are being rolled out gradually.

Practical calculation examples in Switzerland

In Switzerland, a crypto gain realised by a private individual — say 10,000 CHF — is generally not taxed. The exemption covers private wealth management, outside any professional activity.

Tax calendar and key dates in Switzerland

In Switzerland, your crypto gains are usually filed by March for the previous year, via Steuererklärung (cantonal). Gather your statements early to meet this deadline.

Specific tips for Switzerland

Crypto taxation in Switzerland has certain specificities that are important to know. The Wealth Tax calculation method imposes a precise logic for determining the order of disposals. Investors should be particularly vigilant about the following: crypto-to-crypto exchanges may be taxable depending on the jurisdiction, airdrops and hard forks have specific tax treatment, and staking or mining income is generally considered taxable income upon receipt. In case of a change of tax residence, the rules of your new country apply for future transactions, but unrealised gains may be subject to an exit tax in certain cases. Consult a tax professional if your situation is complex.

Frequently asked questions about crypto tax in Switzerland

Crypto investors in Switzerland often have the same questions. Do I need to declare if I haven't sold? Generally, simply holding crypto assets is not taxable, but some countries require a wealth declaration. What happens if I forgot to declare in previous years? Most tax administrations allow voluntary regularisation, often with reduced penalties. How are NFTs taxed? In most cases, NFTs follow the same rules as other crypto assets. The applicable rate in Switzerland is 0% CGT (individuals), and the required forms are: Steuererklärung (cantonal). Taxes Crypto automatically generates a report compatible with these forms to simplify your declaration.