Our cryptocurrencies services

Cryptocurrencies and blockchain technologies continue to evolve rapidly, creating complex challenges for both individuals and companies. Tax authorities and regulators, in Switzerland and abroad, regularly adapt their practices, while legislation often lags technological developments.

In this environment, navigating cryptocurrency investments, trading activities or token based projects requires specialised expertise and a pragmatic understanding of both regulatory expectations and market practices. Having an experienced and well connected adviser is essential to avoid unintended tax or legal consequences.

RSM Switzerland has developed strong expertise in cryptocurrencies and blockchain through the support of numerous clients active in this field. Our teams combine tax, legal and accounting skills to deliver clear and practical solutions tailored to each situation.

A comprehensive crypto advisory offering

Services for individuals

We advise private individuals holding, trading or mining cryptocurrencies, including:

• analysis of the tax treatment of different types of tokens
• income and wealth tax implications
• professional trader qualification assessment
• voluntary disclosure and regularisation
• asset restructuring, including contributions in kind of cryptocurrencies
• preparation and filing of tax returns and related forms

Services for companies

We support companies active in cryptocurrencies and blockchain projects at every stage, including:

• tax treatment and optimisation of native, payment, asset and utility tokens
• corporate income tax, capital tax and VAT considerations
• withholding tax and stamp duty analysis
• accounting and reporting of crypto assets
• regulatory and FINMA related assistance
• structuring of ICO and ITO projects
• group restructuring and cross border coordination through the RSM network
• preparation of annual corporate tax returns and mandatory filings

International and cross border support

Cryptocurrency activities frequently involve multiple jurisdictions. RSM Switzerland assists clients with:

• international crypto taxation issues
• coordination of tax positions across countries
• mitigation of double taxation risks
• interaction with foreign tax authorities and advisers
• structuring solutions using the RSM international network

A multidisciplinary and global approach

RSM Switzerland combines local expertise with the strength of the RSM international network to provide coordinated solutions across tax, legal, accounting and advisory disciplines.

Our clients benefit from:

• a single point of contact
• consistent service delivery across jurisdictions
• teams experienced in both traditional tax matters and emerging digital asset issues

 Download our detailed factsheet here