The Tax Law Perspective in Cryptocurrencies

Introduction

The development and use of blockchain technology has been so increasingly dynamic that it is difficult to predict future trends from a tax law perspective. Therefore, this article provides an overview of selected tax issues arising in connection with cryptocurrencies and the underlying blockchain technology from a Swiss tax perspective and addresses selected topics that have either been subject to review and discussion by Swiss tax authorities or that have generated discussion amongst tax experts. Publiziert in: IFZ Blog und IFZ Investment Blog