Tax Lawyers in Switzerland
Token proceeds can be taxed as revenue, as a liability or as equity. Which one it is depends on what you promised, and you can have that in writing before you issue.
“LEXR’s expertise in legal matters was invaluable and ensured a smooth handling of all legal matters in the seed round. This helped us to focus on growth. Working with LEXR felt more like they were part of RIBE. Extremely professional, reliable, very uncomplicated and always available for questions. This is not only our opinion, we have also received very positive feedback from the investors involved.”
Tsering Selang · Co-Founder, RIBE
Your legal experts
Why LEXR for tax
The answer before the issuance
An advance ruling is the tax authority confirming your treatment in writing, in advance, for a CHF 4'000 flat fee. We prepare the submission and the budget it has to be filed with. The alternative is finding out years later, in an assessment, with the tokens already out.
Founder tokens, priced defensibly
Allocating founder tokens at a low value is the question the authorities actually challenge, because the allocation is when the income arises. A CHF 1'500 assessment states what the tokens were worth and why, at the moment it matters rather than in hindsight.
Tax and accounting from one desk
A ruling settles the tax treatment; the balance sheet still has to show the same position. We cover the corporate income tax, the VAT question on a separate ruling, and the Swiss GAAP treatment of the digital assets — so the three do not contradict each other.
What we offer
Swiss and cross-border tax consulting, focused on startups, crypto and the financial industry.
Tax compliance for Swiss-based companies and individuals. For crypto traders that covers yield farming, liquidity mining and straightforward holding.
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We support ICOs, STOs, stablecoins and DeFi platforms, including establishing associations in Switzerland and obtaining tax clearance.
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- News LEXR writes the licensing guidelines for the EU's official Chips Design Platform EuroCDP
- Deal LEXR represents a Swiss institution in a $100m+ acquisition of a Swiss FinTech
- Deal LEXR structures a tokenized tracker certificate and drafts EU prospectus for retail distribution
- Deal LEXR advises a FinTech scale-up on their Delaware flip to expand to the US market
Tax FAQ
What founders ask before a token leaves the treasury.
It is a written confirmation from the cantonal tax authority that your intended treatment is the correct one, issued before you act on it. You submit the facts and the proposed treatment; the authority confirms or corrects it. Because a token issuance is taxed on what the token promises, and that is fixed by your own terms, the question can be settled up front instead of being argued in an assessment years later.
By what the token obliges you to do. If nothing is owed in return, the proceeds are revenue in the year received. If a service or a delivery is still owed, they sit as a liability until it is provided. If the token carries a participation, the payment can be a contribution to equity. The three are taxed differently and booked differently, and the terms decide which one applies.
Usually yes, because the questions are separate. Corporate income tax asks whether the proceeds are profit; VAT asks whether you supplied a service and where the recipient sits. A token that grants access to a platform can be outside income tax and inside VAT at the same time. The VAT ruling is priced separately, from CHF 6'000 to CHF 8'000, because it turns on the supply chain rather than the balance sheet.
They can, but the value has to be defensible at the moment of allocation, because that is when the income arises for the founder. An allocation before there is a market is a different question from one after a public sale has set a price. A founders' token assessment states the valuation and the reasoning for CHF 1'500, so the position is documented while the facts are still current.
The recurring pieces carry published fixed fees: CHF 4'000 for an advance income tax ruling including the budget submission, CHF 1'500 for a founders' token assessment, and CHF 6'000 to CHF 8'000 for a VAT ruling depending on the supply structure. Only the authority's own timetable sits outside that. Once the submission is filed, further correspondence comes out of a pre-paid block.
Issuing a token this year? Get the treatment in writing first
Thirty minutes with a tax counsel. Bring the token terms, the entity and the issuance date.