Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Token inflows from sources such as ICOs, airdrops, and employee tokens present tax professionals with complex classification and valuation issues—for both individuals and legal entities. In this webinar, you will receive a concise overview of the tax classification and valuation of tokens upon receipt, the correct reporting in tax returns, and the current state of Swiss valuation practice. Benefit from a well-founded analysis of existing uncertainties and an assessment of potential future developments in practice.
The tax treatment of token inflows is one of the most challenging issues in crypto taxation in Switzerland. With the increasing prevalence of Initial Coin Offerings (ICOs), airdrops, and employee tokens, recipients are regularly faced with the question of how such inflows should be classified for tax purposes, valued, and correctly reported. Current practice is still partly in its infancy and raises various unresolved legal questions.
In this webinar, the most important forms of token issuance—ICOs, airdrops, and employee tokens—will be systematically presented and classified from a tax perspective. The recording explains the criteria used to classify token inflows for tax purposes and the valuation principles that apply upon receipt. It also addresses the different tax treatments for individuals and legal entities.
Particular emphasis is placed on correct reporting in tax returns as well as on the current state of valuation practices by Swiss tax authorities. Existing uncertainties—such as those regarding the valuation of illiquid tokens or the distinction between income recognition and asset acquisition—are addressed, and a well-founded assessment of potential future developments in practice is provided.
The recording is intended for tax practitioners who wish to gain a solid overview of the tax treatment of token inflows and to provide their clients with competent advice in this dynamic area of crypto taxation.
