There is no specific regulation for mining activities. The AMLA does not apply to mining activities. Also, mining of crypto assets itself is generally not a financial service under the Financial Services Act: this is the case at least where the token is not a financial instrument (e.g. pure payment or utility token) if the … Continued
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Mining
Taxation
a. Income Tax Mining income is subject to income tax regardless of whether mined by a Swiss resident individual or company. For Swiss resident individuals who do not qualify as professional miners, only the mining income, not the capital gains on the tokens should be taxable. This can lead to a burdensome task of valuing … Continued