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Crypto & Foreign Assets in Bern

In Switzerland, cryptocurrencies are considered wealth assets and must be declared at their value as of December 31, based on the rates published by the Federal Tax Administration. Capital gains realized by private investors are in principle exempt from tax, but trading activity deemed professional may be taxed as income. We also declare your foreign accounts and assets in compliance with legal obligations.

Updated February 2026

41.2%
Maximum marginal rate
Filing deadline
4
Main deductions

The declaration of cryptocurrencies and foreign assets has become a major issue for Swiss taxpayers. The Federal Tax Administration (FTA) now has powerful tools to detect undeclared assets, thanks to the Automatic Exchange of Information (AEOI) with over 100 countries.

Cryptocurrencies -- Declaration rules: all cryptocurrencies (Bitcoin, Ethereum, stablecoins, tokens) must be declared as wealth assets at their value on December 31, using the rate published by the FTA. If the FTA does not publish a rate for a specific token, the value on the reference exchange platform applies.

Tax regime for crypto gains: for private investors, capital gains are tax-exempt (as with stocks). For professional traders, gains are taxed as self-employment income with AHV/AVS contributions. The criteria for professional qualification include high volume, transaction frequency, use of leverage, and debt financing.

Taxable crypto income (even for private investors): staking rewards are taxable as wealth income, mining constitutes self-employment income, lending (DeFi) generates taxable wealth income, airdrops are taxable as income at the value upon receipt, and payments in crypto constitute taxable employment income.

Foreign assets: all bank accounts, securities portfolios, life insurance policies, and pension assets held abroad must be declared as wealth and income. The AEOI allows Swiss tax authorities to verify the compliance of declarations against information transmitted by foreign financial institutions.

Our experts precisely calculate the value of your crypto portfolio, identify taxable income, and ensure your declaration is complete and compliant with FTA requirements.

Key deductions — Canton of Bern

Pillar 3a: up to CHF 7,258 for employees affiliated with a 2nd pillar pension fund (2025)

Commuting expenses: public transport pass or per-kilometer flat rate, capped at CHF 3,200 at the federal level (Bern applies a higher cantonal cap)

Meal expenses: CHF 3,200 per year if the taxpayer cannot return home for lunch

Maintenance payments (alimony): fully deductible for the payer and taxable for the recipient

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Frequently asked questions

How do I declare my cryptocurrencies for tax purposes in Switzerland?
You must declare all your cryptocurrencies in the 'Securities and capital investments' section at their value as of . The FTA publishes official rates for the main cryptocurrencies. For unlisted tokens, use the exchange platform rate. Capital gains for private investors are tax-exempt, but staking/mining income is taxable.
Is there a risk of reassessment for undeclared crypto?
Yes. With the Automatic Exchange of Information (AEOI) and growing cooperation between exchange platforms and tax authorities, the risk of detection increases every year. A tax reassessment can go back 10 years with late-payment interest and fines of up to 3 times the evaded tax. A voluntary disclosure (once in a lifetime) allows you to avoid fines.
How does the tax return work for French speakers in the Canton of Bern?
French-speaking taxpayers in the Bernese Jura (districts of Courtelary, Moutier, and La Neuveville) file their tax return using the Canton of Bern's TaxMe Online software, available in French. The tax administration offers a French-language service for all tax procedures. Forms and guides are available in both official languages of the canton. The filing deadline is , with the possibility of an extension.
Is the Canton of Bern tax-advantageous?
The Canton of Bern ranks around the Swiss average in terms of tax burden. With a maximum marginal rate of approximately 41%, it is higher than cantons like Valais or Schwyz, but comparable to Vaud. The advantage of the Canton of Bern lies in its moderate cost of living and lower property prices compared to the Lake Geneva region. Certain rural municipalities in the Bernese Jura offer particularly attractive municipal coefficients.

Other services in Bern

Tax Declarations (Individuals)

We prepare and optimize your tax return, whether you are an employee, self-employed, or a retiree. Our expertise covers all deductions allowed by the cantonal and federal tax authorities, in order to legally reduce your tax burden. Each declaration is reviewed by a specialist before submission.

Withholding Tax & TOU

Withholding tax is deducted directly from the salary of B permit, L permit, or cross-border workers. We analyze your situation to file a Subsequent Ordinary Assessment (TOU) request when it is advantageous, which often allows you to recover several thousand francs. Since 2021, the withholding tax reform has expanded TOU eligibility for many taxpayers.

Cross-Border Taxation

Cross-border workers are subject to complex tax rules arising from the double taxation agreements between Switzerland and France. Depending on your canton of employment, you may be taxed at source in Switzerland or only in France. We guide you to optimize your situation and avoid double taxation, taking into account the Franco-Swiss agreement of April 11, 1983 and its amendments.