Cryptocurrencies Taxation

Cryptocurrencies and digital assets have gained significant traction in recent years, both as an investment class and as a means of exchange. Their rapid development, combined with constantly evolving use cases, raises complex tax and legal questions for individuals, companies and institutions.

While cryptocurrencies such as Bitcoin are now widely recognised, their taxation remains challenging due to the absence of specific legislation in many jurisdictions and the fast moving regulatory environment. Swiss and foreign tax authorities have progressively clarified their approach, allowing cryptocurrencies to be recognised from a tax perspective and, where applicable, included in taxable bases.

As a result, individuals and companies holding, trading or issuing cryptocurrencies must now address a wide range of obligations, including valuation, declaration, income and wealth taxation, as well as accounting, withholding tax or reporting requirements. These issues become even more complex in cross border situations or when digital assets are integrated into business activities.

RSM Switzerland has developed dedicated expertise in cryptocurrencies and blockchain through the support of numerous clients operating in this evolving space. Our teams combine tax, legal, accounting and advisory skills to provide pragmatic and tailored solutions, whether you are an individual investor, an entrepreneur or a company active in Switzerland or internationally.

Our cryptocurrency tax services

Cryptocurrencies for individuals

We advise private clients on the tax treatment of cryptocurrencies held as part of their personal wealth. This includes wealth and income taxation, reporting obligations, professional securities dealer considerations and asset restructuring opportunities.

Cryptocurrencies for companies

We support companies involved in cryptocurrencies at every stage of their activity, from token issuance to ongoing operations. Our services cover corporate tax, VAT, withholding tax, accounting, legal considerations and group structuring, with a strong understanding of the Swiss regulatory framework.

Cryptocurrencies in an international context

Cross border cryptocurrency activities raise specific challenges, including differences in qualification, taxation and reporting across jurisdictions. We assist clients in managing international crypto situations, mitigating double taxation risks and coordinating with tax authorities and advisers in multiple countries.

Our services

RSM Switzerland provides a coordinated and multidisciplinary approach to cryptocurrency taxation, drawing on the strength of the RSM international network. Our teams assist clients from initial analysis through to ongoing compliance and strategic advisory.