Bitcoin insights, guides and analysis.
Bitcoin goes on a Swiss tax return as übrige Guthaben in the securities list, at its 31 December value. Private gains stay tax-free; wealth tax is annual.
Bitcoin in a Swiss Pillar 3a means a regulated Bitcoin fund or ETP held by the pension foundation, at most 5%, tax-deferred and never in self-custody.
A Swiss family foundation may only fund upbringing, a start in life or support of relatives, so it cannot simply hold Bitcoin for heirs. What else works.
Bitcoin salary and self-employed mining income owe Swiss AHV, IV and EO. In 2026 the salary rate is 10.6%; self-employed people pay 10.0% from CHF 60,500.
Switzerland has no federal gift tax. Zurich, Bern, Zug and Geneva exempt a Bitcoin gift to your child at any amount; Vaud exempts up to CHF 300,000 a year.
Zurich exempts the spouse, registered partner and descendants from inheritance tax on Bitcoin. Everyone else pays the ESchG tariff, up to 36% for a friend.
Bitcoin inscriptions have no line in the ESTV Kursliste. Swiss holders declare them at the top marketplace's year-end price; private gains are tax-free.
A Bitcoin payment does not change Swiss VAT. The ESTV treats it like cash, so a registered seller charges 8.1% on the sale and converts at the daily rate.
Zero capital gains on Bitcoin in Switzerland still stands in 2026. Wealth tax, mining income, and the professional-trader test are where it gets sharp.
