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Crypto & Foreign Assets in Geneva

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

44.75%
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 Geneva

Pillar 3a: up to CHF 7,258 for employees affiliated with a 2nd pillar pension fund (2025), CHF 36,288 for self-employed without a 2nd pillar

Professional expenses: flat rate of 3% of net salary (min. CHF 610, max. CHF 2,400) or actual expenses with supporting documents

Health insurance premiums: maximum deduction of CHF 6,264 for a married couple with children (Geneva scale)

Mortgage interest and property maintenance costs: fully deductible or flat rate of 10% to 20% of the imputed rental value depending on the age of the property

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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 quasi-resident status work in Geneva?
The quasi-resident status is reserved for taxpayers subject to withholding tax in Geneva whose household earns at least 90% of its worldwide income in Switzerland. This status, obtained through a Subsequent Ordinary Taxation request (TOU), allows the deduction of actual expenses (pillar 3a, LPP buy-backs, childcare costs, alimony, etc.) instead of the flat-rate withholding tax scale. The request must be filed before of the following year. Note: since 2021, the TOU is irrevocable and applies until departure from the canton or obtaining a C permit.
What is the maximum tax rate in Geneva?
The maximum marginal tax rate in Geneva can reach approximately 44.75% when combining direct federal tax (max. 11.5%), cantonal tax, and municipal tax. This rate applies to the highest incomes and varies slightly depending on the municipality of residence. The City of Geneva applies a municipal surcharge of 45.5% of the base cantonal tax. The municipalities with the lowest tax rates in Geneva are Cologny, Collonge-Bellerive, and Vandoeuvres.

Other services in Geneva

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.