Separate Swiss private and business activity
The Swiss Federal Tax Administration distinguishes private payment-token investment from self-employed trading according to the facts, scope and financing of transactions. Its crypto guidance also addresses mining and staking income. Do not classify every token receipt as a private capital gain.
Keep Swiss-franc valuations for relevant receipts and reporting dates, and check the requirements of your canton. Record year-end holdings as well as transactions. Different token rights can require different analysis, so retain issuer documents for assets that represent investment or other claims.
Reconcile movements before calculating results
Export complete exchange histories, including deposits, withdrawals, trades, rewards and fees. Keep wallet transaction hashes and label transfers between addresses you own. Reconcile opening balances plus inflows minus outflows against closing balances for each asset. A missing transfer can otherwise look like an unexplained purchase or disposal.
For every event, record the timestamp and time zone, asset, units, fee asset and units, fiat value, valuation source and counterparty or wallet. Preserve the original file alongside any spreadsheet you transform. Treat bridge transfers, wrapping, staking and business receipts as separate categories for review.
Prepare the questions for an adviser
Separate personal holdings from business activity and identify your residence during the relevant period. Flag events whose classification is uncertain instead of forcing them into a convenient category. Ask what valuation method, reporting period, retention period and filings apply to your facts.
The useful output is a reconciled ledger, evidence folder and short exception list. CryptoGov’s converter can help you understand amounts today; it is not a historical tax valuation record. Use documented values applicable to the transaction or required reporting date.
Sources & scope
Official sources support the jurisdiction context. The working checklists are CryptoGov’s editorial preparation suggestions, not an exhaustive application or filing requirement. Confirm the rules and your circumstances before acting.