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Bosnia and Herzegovina vs Switzerland

Crypto regulation comparison

← Back to map | Bosnia and Herzegovina | Switzerland
Bosnia and Herzegovina

Bosnia and Herzegovina

Switzerland

Switzerland

Partially Regulated
Legal

Bosnia and Herzegovina has no comprehensive crypto legislation. The Central Bank warns crypto is not legal tender and banks cannot convert crypto to BAM. Crypto trading is legal. A 2024 AML law designates VASPs as obligated entities. Republika Srpska gave crypto legal status as digital records of value in 2022. Corporate tax on crypto is 10%.

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 Income
Tax Type Wealth
Tax Rate 10%
Tax Rate 0% capital gains (individuals); wealth tax varies by canton
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator Central Bank of Bosnia and Herzegovina
Regulator FINMA (Swiss Financial Market Supervisory Authority)
Stablecoin Rules No specific stablecoin regulation; 2024 AML law covers VASPs
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
  • No comprehensive crypto legislation at state level
  • Central Bank warns crypto is not legal tender; banks cannot convert to BAM
  • 2024 AML/CFT law designates VASPs as obligated entities with KYC requirements
  • Republika Srpska gave crypto legal status as digital records in 2022
  • 10% corporate tax on crypto profits; exchange services VAT exempt
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