BTC $67,931.00 (-0.32%)
ETH $1,966.34 (-0.42%)
XRP $1.41 (-2.15%)
BNB $620.81 (-1.51%)
SOL $84.45 (-0.96%)
TRX $0.29 (+0.96%)
DOGE $0.10 (-3.53%)
BCH $570.65 (+0.25%)
ADA $0.27 (-3.36%)
LEO $8.20 (-5.16%)
HYPE $29.29 (-2.21%)
LINK $8.76 (-1.81%)
CC $0.16 (-1.29%)
XMR $319.10 (-2.54%)
XLM $0.16 (-4.64%)
RAIN $0.01 (+0.54%)
HBAR $0.10 (-2.43%)
LTC $54.07 (-1.96%)
ZEC $248.64 (-4.23%)
AVAX $8.93 (-3.72%)

Austria vs Switzerland

Crypto regulation comparison

← Back to map | Austria | Switzerland
Austria

Austria

Switzerland

Switzerland

Legal
Legal

Cryptocurrency is legal in Austria and regulated under the EU's MiCA framework. Since March 2022, crypto assets are taxed at a flat 27.5% rate on capital gains, aligned with other investment income. The FMA supervises crypto service providers.

Switzerland is one of the world's most crypto-friendly jurisdictions. The Canton of Zug is known as 'Crypto Valley' and hosts the Ethereum Foundation and hundreds of blockchain companies. FINMA provides clear regulatory guidance, and the DLT Act (2021) created a legal framework for tokenized securities and crypto exchanges. Individual investors pay no capital gains tax on crypto, though it is included in the cantonal wealth tax base. Professional traders may be subject to income tax.

Tax Type Capital gains
Tax Type Wealth
Tax Rate 27.5%
Tax Rate 0% capital gains (individuals); wealth tax varies by canton
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator FMA (Finanzmarktaufsicht)
Regulator FINMA (Swiss Financial Market Supervisory Authority)
Stablecoin Rules Regulated under EU MiCA framework
Stablecoin Rules Regulated under FINMA framework; fiat-pegged stablecoin issuers must hold a banking or fintech licence (reserves treated as public deposits), or a payment system licence under FMIA if structured as financial market infrastructure
Key Points
  • Flat 27.5% tax on crypto capital gains since the 2022 eco-social tax reform
  • Crypto held before February 28, 2021 is subject to legacy rules (tax-free after 1 year)
  • FMA regulates VASPs under Austrian and EU law including MiCA
  • Exchanges must register and comply with AML/KYC obligations under FM-GwG
  • MiCA framework fully applicable from December 2024
Key Points
  • No capital gains tax on crypto for individual investors (private wealth management)
  • Crypto included in cantonal wealth tax base (rates vary by canton, typically 0.1-1%)
  • Professional/frequent traders may be classified as self-employed and taxed on income
  • FINMA regulates crypto under existing financial market laws and the 2021 DLT Act
  • DLT Act (2021) introduced DLT trading facility license and legal framework for tokenized assets
Sources
Sources