Switzerland Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Swiss Financial Market Supervisory Authority, Swiss Federal Council

Risk Level

low

Primary Legislation

Federal Act on Adaptation to DLT, Anti-Money Laundering Act, Financial Institutions Act, Banking Act / FMIA (1934), Financial Market Infrastructure Act (FMIA): Regulates financial market infrastru, Collective Investment Schemes Act (CISA): Relevant for crypto funds or tokenized, under the Banking Act, Financial Institutions Act (FINIG) Amendment (consultation 22 Oct 2025): Introdu, The Swiss DLT Act (2021) tokenizes assets, but stablecoin legal certainty is not

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).. 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.. 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.. 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).

Key Facts

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