Official tax documents for Switzerland

A dated copy of each document the Switzerland authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.

87 documents, 120 files, archived 2026-09-12

Start here

Most Swiss crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

Arbeitspapier Kryptowährungen und Initial Coin/Token Offerings (ICOs/ITOs) als Gegenstand der Vermögens-, Einkommens- und Gewinnsteuer, der Verrechnungssteuer und der Stempelabgaben (German original of the working paper on the taxation of cryptocurrencies and token offerings)
The Federal Tax Administration working paper on cryptocurrencies and token offerings, the German original and the only federal document written about crypto.
Eidgenössische Steuerverwaltung ESTV, Hauptabteilung Direkte Bundessteuer, Verrechnungssteuer, StempelabgabenArchived copy: PDF, 345 KB, fetched 2026-09-12Live source
Document de travail Cryptomonnaies et initial coin/token offerings (ICO/ITO) en tant qu'objets de l'impôt sur la fortune, le revenu et le bénéfice, de l'impôt anticipé et des droits de timbre (French version of the ESTV working paper)
The French version of the same working paper, for readers in the French-speaking cantons.
Administration fédérale des contributions AFCArchived copy: PDF, 360 KB, fetched 2026-09-12Live source
Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG), SR 642.11, Stand am 1. Januar 2026 (Federal Act on Direct Federal Taxation, the current consolidated version)
The Federal Act on Direct Federal Taxation, whose article 16 leaves private capital gains outside the income tax and whose article 18 brings gains on business assets into it.
Bundesversammlung der Schweizerischen Eidgenossenschaft, published on FedlexArchived copy: PDF, 1.1 MB, fetched 2026-09-12Live source
Wegleitung zur Steuererklärung 2025 für natürliche Personen, Hauptausgabe (Zurich guide to the 2025 tax return, which sets out the credit-balances and securities schedule where crypto is declared)
The Zurich guide to the 2025 return, a worked example of how a canton asks for a crypto holding to be declared.
Kantonales Steueramt ZürichArchived copy: PDF, 1.4 MB, fetched 2026-09-12Live source
Kryptowährungen / Crypto-monnaies / Cripto-valute, Kursliste 31.12.2025 (the official year-end tax values in Swiss francs for listed cryptocurrencies at 31 December 2025)
The official year-end tax values in Swiss francs at 31 December 2025, which is what the wealth tax on a crypto holding is measured against.
Eidgenössische Steuerverwaltung ESTVArchived copy: PDF, 55 KB, fetched 2026-09-12Live source
Multilaterale Vereinbarung der zuständigen Behörden über den automatischen Informationsaustausch nach dem Melderahmen für Kryptowerte, BBl 2025 886 (German text of the crypto-asset reporting framework multilateral competent authority agreement)
The multilateral agreement on exchanging crypto-asset information, the instrument that brings the Crypto-Asset Reporting Framework to Switzerland.
Schweizerischer Bundesrat, published on FedlexArchived copy: PDF, 441 KB, fetched 2026-09-12Live source

Browse by type

The full archive, grouped the way the authorities group it.

Guidance

41 documents

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Legislation

25 documents

The Acts, sections and statutory instruments the rules come from.

Forms and notes

6 documents

Return forms, schedules and the notes that explain how to complete them.

Announcements

15 documents

Policy papers, consultations and notices that signal what is changing.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-bv.

What is not archived

Gaps we know about

https://www.ictax.admin.ch/extern/api/download/1709961/76427738c32bccb36e50e0253837d80e/Kursliste%20-%20Band%201_2020.pdf and the matching Band 2 volume for 2020, plus the two volumes for 2021 - not archived: size. Each volume is roughly 100 MB, far past the 25 MB cap, and the ESTV published no separate cryptocurrency list for those tax periods, so the crypto values sit inside the general Kursliste volumes.
The cryptocurrency Kursliste for tax period 2022 - not archived: the ESTV published no separate cryptocurrency list for that year, and the year 2022 rate list offers only the foreign currency, gold and bank bond files.
The cryptocurrency Kursliste for tax period 2026 - not archived: it does not yet exist, because the list carries the tax value at 31 December and is first published in early January of the following year.
https://www.ictax.admin.ch/extern/api/ratelist/2025 and the other ICTax data endpoints - not archived: the portal answers an automated client with HTTP 403 and exposes no documented public API. The per-year rate list pages and the cryptocurrency documents they link to were captured instead.
The raw HTML of the Federal Council media releases on www.admin.ch - not archived: that host answers an automated client with HTTP 403. Each release is archived as a PDF printed from the live page instead, and a bot wall is not something to work around.
https://www.fedlex.admin.ch/eli/fga/2025/2894/de, the referendum deadline text of the AIAG amendment - not archived: it is superseded by the Official Compilation text of the same amendment, AS 2026 48, which is archived in full.

Citation keys

Citation key A document tagged with a key is one a Coinfig jurisdiction report cites by that key. Everything else is archived for context and carries no key.