Switzerland
Capital gains on crypto are tax-free for individual investors at federal level. Small wealth tax (0.5-0.8%) applies to total crypto holdings. Professional traders may face income tax. Home of 'Crypto Valley' in Zug.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Switzerland has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
Taxable as income
Mining
Taxable as self-employment income
DeFi
Depends on classification; yields may be taxed as income
NFTs
Case-by-case
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No holding period requirement - capital gains always tax-free for investors
Regulation & Residency
Regulatory Body
FINMA (Financial Market Supervisory Authority)
Residency Requirement
Various options: C permit (long-term), lump-sum taxation for HNWIs
Reporting Requirements
Must declare crypto holdings for wealth tax; annual tax declaration
Citizenship & Residency Path
Lump-sum taxation for wealthy foreigners; citizenship after 10+ years residency
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →Wealth tax of 0.5-0.8% applies to total crypto portfolio value annually
- →Professional trader classification can trigger income tax (up to 40%+)
- →Criteria for 'professional': frequency, leverage, crypto as main income
- →Cantons set different rates - Zug is most crypto-friendly
- →'Crypto Valley' in Zug: 1000+ blockchain companies
- →Some municipalities accept tax payments in Bitcoin (Zug, Lugano)
- →Very stable legal framework and world-class banking
Living & Lifestyle
Cost of Living
Very High
Banking Access
Excellent (premier global banking hub)
Quality of Life
Very High
Lifestyle Scores