• Crypto capital gains are classified as private wealth tax assets if held privately.
• Gains are taxable when considered professional trading or business activity.
• Exemptions apply to private investors not engaged in frequent trading.
• No specific thresholds; depends on individual circumstances and cantonal rules.
• Key rule: Gains from private sales are tax-free, but losses are not deductible.

• Mining income is taxed as self-employment income at progressive rates.
• Staking rewards are treated as income and taxed upon receipt.
• Other crypto income, like airdrops or forks, is taxable as miscellaneous income.
• Key rule: Income tax rates depend on canton and total income, with federal tax up to 11.5% plus cantonal taxes.

• Report crypto holdings and income in annual tax returns.
• Report when filing yearly taxes or upon request from authorities.
• Use standard tax forms like the Swiss tax declaration; provide transaction records.
• Key deadlines: Tax returns due by March 31 for most cantons, extensions possible.

• Switzerland has no VAT on crypto transactions for private individuals.
• Wealth tax applies to crypto holdings, varying by canton (0.1-1%).
• Crypto businesses may qualify for favorable tax regimes in cantons like Zug.
• Recent changes: Enhanced guidelines on NFTs and DeFi taxation in 2023.
• Important: Consult local tax authorities as rules differ by canton.