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Crypto & Foreign Assets in Jura

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

39%
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 Jura

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

Professional development costs: deductible if directly related to the profession, up to CHF 12,900 at the federal level

Health and accident insurance premiums: deduction according to the Jura cantonal scale, based on family situation

Childcare costs: deductible for children under 14 cared for by third parties during the parents' professional activity

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.
Is the Canton of Jura fiscally attractive for families?
The Canton of Jura offers attractive conditions for families, combining moderate taxation with a low cost of living. Deductions for dependent children, Jura family allowances, and deductible childcare costs all help reduce the tax burden on households. Moreover, property prices significantly lower than those in the Lake Geneva region provide a higher purchasing power, even if salaries may be slightly lower.
How are cross-border workers living in Jura and working in France taxed?
Jura residents working in France are taxed in Switzerland on their professional income from French sources, under the Franco-Swiss double taxation convention. France may nonetheless withhold a limited tax at source in certain cases. The taxpayer must declare all worldwide income in their Jura tax return. Tax paid in France is taken into account through a relief or lump-sum credit to avoid double taxation.