Genere su Impuesto criptográfico del Reino Unido Return in 10 minutos

• Switzerland imposes wealth tax on all personal assets, including crypto, based on the value of holdings at year-end.
• Wealth tax rates vary by canton, typically 0.1 %–1 % of net taxable wealth.

• Private individual investors usually do not pay capital gains tax on crypto profits.
• If you are classified as a professional trader or business, gains may be taxed as income or business profits under normal tax rules.
  
  

• Crypto earned as income (e.g., mining rewards, staking, paid in crypto, airdrops, DeFi earnings) is taxed as income at ordinary progressive rates (federal plus cantonal/ municipal).
  

• For professional traders or businesses, cost basis methods such as FIFO, LIFO, HIFO, or ACB may be used to calculate gains and losses. For private investors, this is mainly relevant only if capital gains tax applies.
  

• Transferring crypto between your own wallets or holding without disposal does not trigger taxable events.
  
• Capital gains on crypto sales by private investors (non-professional) are generally exempt from tax.
  

If your crypto trading is frequent, systematic, or conducted like a business, Swiss tax authorities may classify it as business income, and profits will be taxed as income. Cantonal definitions and rules vary.