Blockchain & Crypto Tax

Tax solutions for blockchain projects

Q: What is an income tax ruling and why does my blockchain project need one?

An income tax ruling is a binding confirmation from the Swiss tax authority on how your project's revenues, token issuance proceeds or digital-asset holdings will be treated for corporate income tax and accounting purposes. It removes uncertainty and protects you from unexpected tax assessments later — essential for any project that involves token sales, mining, staking or DeFi activity.

Q: What does the flat-fee income tax ruling package include?

The CHF 4'000 (excl. VAT) flat fee covers a budget template to simplify your project's financial planning, full support in preparing the project budget for submission to the tax authority, and the ruling itself — securing binding confirmation on the accounting and corporate income tax treatment of your blockchain project.

Q: Which Swiss taxes are relevant for blockchain and crypto projects?

The main taxes to consider are corporate income tax (on profits from token sales, mining rewards or DeFi yields), withholding tax (on certain distributions), VAT (on token sales and services provided through blockchain platforms) and, for individuals, wealth and income tax on digital-asset holdings. We advise on all of these.

Q: Can you help with the accounting treatment of digital assets under Swiss GAAP?

Yes. We advise on the correct accounting classification and measurement of cryptocurrencies, token holdings, DeFi positions and NFTs under Swiss GAAP and the Swiss Code of Obligations, ensuring your financial statements reflect the economic substance of your activities.

Q: Do you advise on the tax treatment of NFTs and stablecoins?

Yes. The tax treatment of NFTs and stablecoins depends on their legal classification, the rights they represent and how they are transferred. We analyse the specific characteristics of your project and advise on the optimal structure to achieve clarity and efficiency.

Specialist tax advice for crypto, DeFi and tokenization projects — flat-fee rulings, clear accounting guidance, no surprises.

✓ Switzerland's largest law firm focused on tech companies

✓ Specialist tax counsel for blockchain and crypto projects

✓ Flat-fee income tax rulings — know your cost before you start

✓ Transparent pricing & flat fees

✓ Crypto, DeFi, tokenization & NFT projects across CH, DE and the EU

✓ Trusted by 1000+ clients

Book a free call Discover pricing

Trusted by 1'500+ tech companies & investors

"Navigating Swiss tax rules for blockchain projects requires both legal and technical know-how — book a call with me and my team and we'll guide you through it."

Silvan Amberg · Tax Counsel @ LEXR · Book your free call →

How we solve your challenges

From income tax rulings to DeFi accounting and VAT analysis — the full tax picture for your blockchain project, in one team.

We prepare and submit income tax rulings with the relevant Swiss tax authority to obtain binding confirmation on the accounting and corporate income tax treatment of your blockchain project. Our flat-fee package includes a budget template and full support in preparing the project budget for submission.

Whether you are issuing utility tokens, security tokens or stablecoins, the Swiss tax treatment depends critically on the structuring choices made at the outset. We work with you to design the optimal structure and obtain the necessary confirmations from the tax authorities.

We advise on the correct accounting treatment of digital assets, token holdings, DeFi positions and NFTs under Swiss GAAP and the Swiss Code of Obligations, ensuring your financial statements reflect the economic substance of your activities.

We analyse the Swiss VAT treatment of token sales, mining, staking and DeFi transactions, and advise on any applicable customs duty implications for hardware-related blockchain operations.

The LEXR approach

How we deliver Blockchain Tax, AI-amplified

Step 01

Matter in

Brief us in plain language — we scope it and route it to the right specialist.

Intake < 4h

Step 02 AI · Privileged

AI does the heavy lifting

Our own AI stack drafts, reviews and cross-checks — inside privilege.

60% fewer draft cycles

Step 03

Senior lawyer signs off

The specialist who built the strategy reviews and signs every output.

Silvan Amberg

Michèle Reinhardt

Step 04

Output delivered

On scope, on the quoted price — delivered into your workflow.

Scope and price are fixed in writing before we start — AI absorbs the lift, not your budget.

Our expert blockchain tax services

One team across the full tax lifecycle — from first structuring advice to ruling submission, accounting sign-off and VAT compliance.

Income tax ruling (CHF 4'000 flat fee)Budget template for tax authority submissionToken issuance tax structuringCrypto & DeFi accounting adviceVAT analysis for blockchain projectsNFT and stablecoin tax treatmentSwiss GAAP digital-asset accounting

Find your perfect flat fee plan

Income Tax Ruling

Flat fee of CHF 4'000 (excl. VAT). Includes a budget template and full support in preparing your project budget for submission to the Swiss tax authority, plus a binding ruling on accounting and corporate income tax treatment.

Book your free call →

Why LEXR

Specialist blockchain tax expertise

Our team combines deep legal knowledge of Swiss financial market law with hands-on experience structuring leading crypto projects — from L1/L2 ecosystems and DeFi protocols to stablecoins, NFTs and RWA tokenization.

Transparent, predictable costs

Flat-fee packages let you plan your budget with certainty. Our income tax ruling package is quoted upfront at CHF 4'000 (excl. VAT) — no billable-hour surprises, start to finish.

Fast, tech-assisted delivery

We leverage advanced tools to streamline document preparation and ruling submissions while keeping the focus on strategic, personalized advice — so your project stays on schedule.

Blockchain tax FAQ

The questions crypto founders and project teams ask us most before getting started.

An income tax ruling is a binding confirmation from the Swiss tax authority on how your project's revenues, token issuance proceeds or digital-asset holdings will be treated for corporate income tax and accounting purposes. It removes uncertainty and protects you from unexpected tax assessments later — essential for any project that involves token sales, mining, staking or DeFi activity.

The CHF 4'000 (excl. VAT) flat fee covers a budget template to simplify your project's financial planning, full support in preparing the project budget for submission to the tax authority, and the ruling itself — securing binding confirmation on the accounting and corporate income tax treatment of your blockchain project.

The main taxes to consider are corporate income tax (on profits from token sales, mining rewards or DeFi yields), withholding tax (on certain distributions), VAT (on token sales and services provided through blockchain platforms) and, for individuals, wealth and income tax on digital-asset holdings. We advise on all of these.

Yes. We advise on the correct accounting classification and measurement of cryptocurrencies, token holdings, DeFi positions and NFTs under Swiss GAAP and the Swiss Code of Obligations, ensuring your financial statements reflect the economic substance of your activities.

Yes. The tax treatment of NFTs and stablecoins depends on their legal classification, the rights they represent and how they are transferred. We analyse the specific characteristics of your project and advise on the optimal structure to achieve clarity and efficiency.