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.
A Raspberry Pi 5, a 2 TB SSD and Bitcoin Core 31.1 make a full node. Storage, power cost at Swiss rates, Tor, a private Electrum server and the backups.
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.
Relai and Pocket can pay every DCA buy straight to your hardware wallet. How to verify the address, what payouts cost and how to value it for wealth tax.
Swiss heirs inherit the right to your Bitcoin by law, not the keys. An estate plan needs an Erbvertrag under ZGB Art. 512 and access your heir can use.
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.
I built on Bitcoin, Ethereum and Cardano from 2021, ran two Cardano stake pools and wrote Solidity. What those five years taught me about Bitcoin itself.
