Tax holding clock

Crypto tax holding period in Switzerland

Bought on September 5, 2026 in Switzerland: holding time does not change the treatment, and the gain is not taxed.

Verified How we verify

BoughtSeptember 5, 2026TodaySeptember 5, 2026Not taxedNext tax year beginsJanuary 1, 2027Calendar tax year

Key facts

RegimeNo tax on individual gains
Holding periodNo threshold
Treatment todayNot taxed
Days to thresholdNo threshold
Annual allowanceNone published
Next tax year beginsJanuary 1, 2027
AuthorityEidgenössische Steuerverwaltung

What applies, and when

On any disposal
Capital gains realised on the disposal of private movable assets are tax free, so an individual holding crypto as private wealth owes no federal income tax on the increase in its value.
Caveat
The exemption applies to private wealth only: capital gains on business assets, including assets of a self-employed activity, are taxable income under article 18 of the same act.

Source: Eidgenössische Steuerverwaltung · checked . The threshold is counted as whole days from the purchase, which is how the rule is stored.

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Bought on September 5, 2026 in Switzerland: holding time does not change the treatment, and the gain is not taxed.

BoughtSeptember 5, 2026TodaySeptember 5, 2026Not taxedNext tax year beginsJanuary 1, 2027Calendar tax year
Treatment today
Not taxed
Days to threshold
No threshold
Annual allowance
None published

This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.

This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.

Frequently Asked Questions

Does how long the coin was held change the tax in Switzerland?
No. In Switzerland the treatment of a disposal is the same however long the coin was held.
Is there an annual tax-free amount in Switzerland?
No annual tax-free amount has been verified for Switzerland, so none is shown.
When does the Switzerland tax year start?
The next one begins on January 1, 2027.

See also