Crowdinvestment Taxes Switzerland

I am considering using crowdinvestment platforms or launching an initial coin offering to raise funds towards a new business. Before I do I would like to know if I would have to tax the money I raise and how. Thanks.

Hi there,

moneyland.ch is not a tax consultation service. Consider consulting a qualified tax advisor for accurate tax information pertinent to your specific situation.

Taxes which may apply to investors include:

1. Stamp duties. If investors receive securities in exchange for their investment, the securities transactions may be subject to Swiss stamp duties.

2. Capital gains tax. If investors are classified as professional investors by the tax office, they must pay capital gains tax on increases in the value of securities received in exchange for investment. Those categorized as private investors are not required to pay capital gains tax on profits gained through securities price increases.

3. Wealth tax. The market value of securities held by investors may be counted towards their total wealth.

4. Withholding tax. If investors earn yields as interest on their investment, rather then obtaining shares in the business, the interest they earn may be subject to a 35% withholding tax. This withholding tax may be refunded, in part, after tax returns are filed and processed.

Taxes which may apply to you as the recipient of assets include:

1. Value added tax (VAT). Fees charged to recipients by crowdinvestment platforms are subject to VAT.

2. Income tax. If you as the recipient offer investors rewards, such as services or merchandise, in exchange for their investment, the investment may be considered income generated through the sale of goods or services.

Best regards from Moneyguru

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