Crypto Losses Switzerland 2026 – Offsetting & Optimization

Even though capital gains aren't taxed in Switzerland, losses can be used to reduce your wealth tax base. Here's how.

How Losses Work in Switzerland

Since capital gains aren't taxed, losses don't create a direct tax saving.

HOWEVER: Losses reduce your total crypto holdings, which lowers your wealth tax base.

Example:

• You hold CHF 100,000 in crypto on Dec 31
• You realized losses of CHF 10,000 during the year
• Wealth tax base: CHF 100,000 (holds, not reduced by loss)

The Real Benefit: Wealth Tax Reduction

If you sell at a loss, your holdings decrease.

Example:

• You hold ETH worth CHF 100,000 on Dec 31, 2026
• You sold some at a CHF 10,000 loss in 2026
• Your Dec 31 holdings: CHF 90,000
• Wealth tax base: CHF 90,000 (saves ~CHF 60 in wealth tax!)

Timing Losses

Realize losses before December 31 to reduce your Dec 31 wealth tax base.

How to Track

• Purchase date and cost
• Sale date and proceeds
• Calculate loss

Strategies for 2026

Swiss traders: Losses are less valuable than in other countries (no capital gains tax to reduce), but they do reduce your wealth tax base slightly.

The bigger picture: Switzerland's 0% capital gains tax is so favorable that even wealth tax (~0.6-1%) is reasonable.

Hinweis: Dieser Artikel dient ausschließlich zur allgemeinen Information und stellt keine Steuerberatung dar. Für individuelle Steuerberatung wende dich an einen zugelassenen Steuerberater.