Losses in Switzerland

You can: deduct allowable costs use capital losses on other assets to reduce your gain , but you’ll need to report them to us first

Q4. Will I recognize a gain or loss when I sell my virtual currency for real currency? A4. Yes. When you sell virtual currency, you must recognize any capital gain or loss on the sale, subject to any limitations on the deductibility of capital losses. For more information on capital assets, capital gains, and capital losses, see Publication 544, Sales and Other Dispositions of Assets .

Les redevables portent sur la déclaration annuelle prévue à l' article 170 du CGI le montant global de la plus ou moins-value réalisée au titre des cessions imposables de l'année. Ils joignent à cette déclaration une annexe conforme à un modèle établi par l'administration, sur laquelle ils mentionnent et évaluent l'ensemble des plus ou moins-values réalisées à l'occasion de chacune des cessions imposables effectuées au cours de l'année ou les prix de chacune des cessions exonérées en application du B du II de l'article 150 VH bis du CGI.

Where an individual incurs a loss on the disposal of an asset, that loss can (in most cases) be deducted from a chargeable gain in the same period. If the loss in a period is greater than total chargeable gains in that period, the remaining loss can be carried forward to future periods for use against future chargeable gains.

São excluídos os ganhos obtidos, bem como as perdas incorridas, resultantes das operações previstas na alínea k) do n.º 1 relativas a criptoativos detidos por um período igual ou superior a 365 dias. ​​ ( *)​(anterior nº19​​​​​​​​)​​- Redação do Decreto-Lei n.º 97/2026, de 20 de maio)​​ ​

You need to file an income tax return - IR3 when you have taxable income from a cryptoasset activity. Before you can add your cryptoasset net income (or loss) in your income tax return you must: calculate the New Zealand dollar value of your cryptoasset transactions work out your cryptoasset income and expenses.