Switzerland Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

FINMA, SROs, **Dialogue with FINMA

Risk Level

low

Primary Legislation

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Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Crypto treated as movable property for individuals: wealth tax on holdings, capital gains TAX-FREE for private investors. Corporate gains taxable. 'Crypto Valley' Zug is global hub.. **Private investors**: Capital gains from selling, trading, or disposing of crypto are tax-free, regardless of holding period or transaction volume, as they qualify as private wealth assets (similar to securities).[1][2][3][4][5][6][7]. Conditions to maintain private investor status (assessed by cantons): Hold assets ≥6 months; trading turnover <5x initial holdings; net gains <50% of total income; no debt financing; derivatives only for hedging. Failure may reclassify as professional trading, triggering income tax.[2][3]. **Businesses/professional traders**: Gains are taxable as business income at progressive rates (federal up to 11.5%, plus cantonal up to ~40% combined); losses deductible.[2][6][7]. Taxable as ordinary income: Mining, staking rewards, airdrops (valued at receipt), payments in crypto (e.g., employee compensation), or income-generating tokens (e.g., sharing EBIT/profits).[1][2][4][5][6]

Key Facts

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