switzerland-crypto-taxSourced from the law Swiss tax treatment of crypto-assets for resident individuals: private wealth management versus professional trading under the ESTV circular on securities dealing, staking, mining, airdrop and salary income, payment, asset and utility tokens, cantonal wealth tax at the year-end ESTV price-list value, VAT on validation and mining, automatic exchange of information and record keeping, with a dated section for the previous year's return.