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Capital gain from private assets is tax-free in Switzerland if it arises from normal asset management; however, if it is considered an independent professional activity, the gain is taxable. The criteria for an independent professional activity include, among others, personal risk, systematic approach, and the intention to generate profit.

Professional training and continuing education costs can be deducted for tax purposes by employees, employers, and self-employed individuals alike. Switzerland actively supports this through relevant legal provisions in the DBG.

Digitalization requires authentic documents, where digital signatures are not mandatory but ideal. Business documents must be archived clearly and verifiably according to proper accounting.

The Federal Council is examining proposals for adjusting the asset valuation of non-listed companies to counteract hardship cases in start-ups. A flexible handling of the loss offset periods for start-ups is also suggested.

Cryptocurrencies, such as Bitcoin, are gaining relevance in everyday life and their taxation in Switzerland is similar to that of foreign currencies. However, their volatility and varying trading rates make tax assessment more difficult.

Foreigners in Switzerland benefit from the withholding tax procedure, which however means additional effort for employers as they must pay the tax monthly. Employers are also obligated to correctly fill out salary certificates and confirm the tax deduction.

In Switzerland, employers must provide their employees with accurate salary statements for tax declarations; violations can have serious consequences. For employee participations, specially detailed certificates are required, regulated by the MBV.

Emission duties are due when legal entities acquire capital and apply to shares, profit participation certificates, etc.; exemptions exist for charitable purposes or restructurings. The tax is 1% of the value of the participation rights.

The turnover tax is applicable on the payment-based transfer of ownership of securities, involving securities dealers. The assessment of the tax is based on the paid consideration or the market value for domestic (1.5 per mille) and foreign (3 per mille) securities.