Where exactly do I enter cryptocurrencies?

In the schedule of securities and assets (Wertschriften- und Guthabenverzeichnis), together with accounts and securities. In the cantonal software you usually choose a category such as «übriges Guthaben» (other assets) as the type; the exact label differs from canton to canton.

Which price must I use?

The tax value on 31 December from the ESTV's ICTax price list (ictax.admin.ch). For tokens without an ESTV price, the year-end price of the trading platform where you buy and sell counts.

What do I need to attach?

Proof of your year-end holdings; a printout of the balances in your wallets and exchanges on 31 December usually does. Keep the full transaction list, even if you do not submit it.

Where do staking rewards go?

They are taxable investment income and go in the income part of the schedule, valued at the price on the day you acquired them, not at the year-end price.

Switzerland · How to

Entering crypto in your tax return

Five steps, from your holdings on 31 December to your records. The structure is the same in every canton; the labels on the fields are not.

Legal position as of 1 October 2026 · translated from German on 2 November 2026 · sources at the end

Step 1: Gather your holdings on 31 December

What counts is what you held on 31 December, across all wallets and exchanges. An address you forget is missing from your wealth, and an exchange you closed in January still belongs in if something was on it at the end of December.

Step 2: Take the tax values from ICTax

The ESTV publishes year-end prices for the common cryptocurrencies in its price list ICTax (ictax.admin.ch). These values count for wealth tax; conversions of your own only lead to questions.

For tokens without an ESTV price, the year-end price of the trading platform where you buy and sell counts. Note which source you used; for the next return it should be the same.

Step 3: Enter them in the schedule of securities

Cryptocurrencies go in the schedule of securities and assets, the same form as bank accounts and shares. In the cantonal software you usually choose a category such as other assets as the type of security; St. Gallen, for example, lists them under «Kassenobligationen, Termingeldkonti, übriges Guthaben».

Each currency gets its own line with quantity and tax value in francs. A single «crypto» item for everything is convenient, but turns every question into a reconstruction.

Step 4: Declare income separately

Staking rewards are taxable investment income and go in the income part of the schedule, not the wealth part. They are valued at the price on the day you acquired them, not at the year-end price.

Mining is treated differently: depending on its scale, as income from employment or self-employment. If you mine regularly with your own equipment, clarify it beforehand.

Step 5: Attach and keep your records

As proof, a printout of your year-end holdings from wallets and exchanges usually does. You normally do not submit the full transaction list, but keep it all the same: it is the only thing that can back up a holding later.

What most often goes wrong

Tokens without a price drop out. What is missing from the price list often disappears from the statement altogether, instead of going in with a value you can justify.
Staking lands in wealth instead of income. The holding is then right and the income is missing.
Transfers between your own wallets are counted as a purchase and a sale. They are neither.

Frequently asked questions

Where exactly do I enter cryptocurrencies?: In the schedule of securities and assets (Wertschriften- und Guthabenverzeichnis), together with accounts and securities. In the cantonal software you usually choose a category such as «übriges Guthaben» (other assets) as the type; the exact label differs from canton to canton.
Which price must I use?: The tax value on 31 December from the ESTV's ICTax price list (ictax.admin.ch). For tokens without an ESTV price, the year-end price of the trading platform where you buy and sell counts.
What do I need to attach?: Proof of your year-end holdings; a printout of the balances in your wallets and exchanges on 31 December usually does. Keep the full transaction list, even if you do not submit it.
Where do staking rewards go?: They are taxable investment income and go in the income part of the schedule, valued at the price on the day you acquired them, not at the year-end price.

Sources

Why it works this way, capital gains, wealth and income at a glance: Crypto taxes in Switzerland