🇨🇭 Switzerland

Switzerland maintains a crypto-friendly regulatory environment with clear frameworks such as the DLT Act and FinTech License under FMIA. FINMA actively supervises the financial market with a focus on proportional, risk-based, and technology-neutral oversight.

Overview

Statuscrypto_friendly
Risk Score10/100 (Low Risk)
Regioneurope
CurrencyCHF
Adoption Rank#12

Tax

Capital Gains (Personal)0% for private investors (no capital gains tax on movable private assets)
Capital Gains (Corporate)11.9-21.6% depending on canton (federal 8.5% + cantonal/communal)
VAT on CryptoNo

The regulator page does not specify detailed crypto tax rules; however, Switzerland generally does not apply VAT on crypto transactions.

Licensing

RequiredYes
RegulatorFINMA
FrameworkDLT Act and FinTech License under FMIA
Easemedium
Cost$50,000 - $500,000

Licensing is available under the DLT Act and FinTech License with proportional and risk-based supervision by FINMA.

DeFi

Status: regulated

DeFi activities fall under existing financial market regulations and are supervised by FINMA with a focus on risk and proportionality.

Stablecoins

Status: regulated

Stablecoins are regulated under the DLT Act and financial market laws, requiring compliance with AML and licensing rules.

NFTs

Status: no_rules

No NFT-specific regulation exists. FINMA applies existing securities law if an NFT has investment characteristics. Pure collectible and art NFTs are generally unregulated.

Mining

LegalYes
Electricity$0.142/kWh
Renewable76%
Infrastructureexcellent

Mining is legal with relatively high electricity costs but excellent infrastructure and a high share of renewable energy.

Geopolitics

Stabilityvery_stable
SanctionsNo
Corruption Index85/100
Banking Accessopen

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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