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Cryptocurrencies Taxation

Cryptocurrencies & Blockchain Insights

Why would an individual and/or a legal entity need high-quality services for such assets? First of all, because this is a relatively new field, and one that is constantly evolving. This means that the authorities (Swiss or foreign) and the relevant legislation are often out of date from a theoretical point of view. It is therefore invaluable for you to have a qualified partner at your side who is at the cutting edge of knowledge (often unwritten!), in order to avoid unwanted tax or legal consequences.

RSM has built up its knowledge in this new and exciting field through its many clients! Our experience in the field of cryptocurrency and more generally in blockchain now enables us to provide first-class services.

RSM therefore has specialists for all the advice and services that a company or individual may need over time and as your projects progress: from the creation to the issue of tokens (ICO or ITO), from a legal, accounting or tax point of view, as well as the consequences for an investor (income or wealth tax, reporting obligations, etc.).

Our services include

For Individuals:

Advice on the tax treatment and optimisation of each type of token issued from the investor’s point of view (income and wealth tax, withholding tax and application of the double taxation treaty, where applicable).
Professional securities dealer: analysis and tax consequences of the case in question.
Advice on asset restructuring (e.g. incorporation of a company through a contribution in kind of cryptocurrencies).
Tax obligations (annual tax return, forms, etc.).

For Companies:

Advice on the tax treatment and optimisation of each type of token (native token, payment token, asset token and utility token) issued from the perspective of a Swiss company (income and capital tax, value added tax, withholding tax and stamp duty).
Legal assistance with FINMA requirements.Comprehensive accounting and auditing services.
Advice on group restructuring (strong RSM tax network worldwide).
Annual corporate tax returns.
All forms to be completed by a Swiss company for withholding tax and stamp duty.

Download our Cryptocurrencies & Blockchain Factsheet by clicking here