{"id":27088,"date":"2024-12-02T10:45:16","date_gmt":"2024-12-02T09:45:16","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/cryptomonnaies-lautre-face-jeton-impots\/"},"modified":"2025-10-20T11:07:52","modified_gmt":"2025-10-20T10:07:52","slug":"cryptomonnaies-lautre-face-jeton-impots","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/cryptomonnaies-lautre-face-jeton-impots\/","title":{"rendered":"Cryptocurrencies, the other side of the coin: taxes"},"content":{"rendered":"<div  data-size='featured_large'  data-lightbox_size='large'  data-animation='slide'  data-conditional_play=''  data-ids='27076'  data-video_counter='0'  data-autoplay='false'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow'  data-interval='5'  data-class=' avia-builder-el-0  el_before_av_heading  avia-builder-el-first   '  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-default'  data-custom_markup=''  data-perma_caption=''  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  data-default-height='42'  class='avia-slideshow avia-slideshow-1  av-control-default av-default-height-applied avia-slideshow-featured_large av_slideshow  avia-builder-el-0  el_before_av_heading  avia-builder-el-first    avia-slide-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;' ><li  class=' av-single-slide slide-1 ' ><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/12\/Allnews_Louis-Ballivet_bitcoinEN.png' width='1200' height='628' title='Allnews_Louis-Ballivet_bitcoinEN' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr   av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Cryptocurrencies, the other side of the coin: taxes<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Allnews &#8211; December 2024<br \/>\nLouis Ballivet<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<div style='height:30px' class='hr hr-invisible   avia-builder-el-2  el_after_av_heading  el_before_av_button  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr  '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/12\/Allnews_Louis-Ballivet_bitcoin.pdf'  class='avia-button   avia-icon_select-no avia-color-theme-color avia-size-large avia-position-left '  target=\"_blank\"   ><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n<div style='height:30px' class='hr hr-invisible   avia-builder-el-4  el_after_av_button  el_before_av_textblock  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Peu apr\u00e8s l&#8217;\u00e9lection de Donald Trump, le bitcoin (BTC) a atteint des nouveaux sommets historiques avec un pic \u00e0 USD 99&#8217;655.50 ! De nombreux analystes anticipent un d\u00e9passement du seuil symbolique de USD 100&#8217;000 avant la fin de l&#8217;ann\u00e9e 2024.<\/p>\n<p>Depuis plusieurs ann\u00e9es, la finance institutionnelle s&#8217;int\u00e9resse aux cryptomonnaies (jetons), le g\u00e9ant BlackRock en t\u00eate. Cet int\u00e9r\u00eat a connu son apoth\u00e9ose avec l&#8217;adoption d&#8217;un ETF bitcoin spot par la fameuse et terrifiante Security Exchange Commission (SEC), au d\u00e9but du mois de janvier 2024.<\/p>\n<p>Si les investisseurs se frottent les mains, c&#8217;est \u00e9galement le cas des administrations fiscales suisses. Malgr\u00e9 une r\u00e9glementation f\u0153tale et des disparit\u00e9s intercantonales, une chose est s\u00fbre, le percepteur voudra sa \u00abpart du g\u00e2teau\u00bb.<\/p>\n<p>Au niveau de l&#8217;imp\u00f4t sur la fortune, il convient de d\u00e9clarer ses jetons comme n&#8217;importe quel autre \u00e9l\u00e9ment de fortune. Dans son logiciel VaudTax, l&#8217;Administration cantonale des imp\u00f4ts a d\u00e9j\u00e0 inclus une case pour les cryptomonnaies sous la rubrique \u00abmonnaies et m\u00e9taux pr\u00e9cieux\u00bb. A Gen\u00e8ve, les jetons doivent figurer dans \u00abl&#8217;\u00e9tat des titres\u00bb. Dans les deux cas, la valeur du jeton au 31 d\u00e9cembre de la p\u00e9riode fiscale concern\u00e9e fait foi.<\/p>\n<p>Au niveau de l&#8217;imp\u00f4t sur le revenu, les choses se compliquent. Une plus-value r\u00e9alis\u00e9e pendant l&#8217;ann\u00e9e sur une cryptomonnaie, d\u00e9tenue dans la fortune priv\u00e9e, est en principe exon\u00e9r\u00e9e. Cependant, si l&#8217;administration fiscale consid\u00e8re que ce gain provient d&#8217;une activit\u00e9 exerc\u00e9e de mani\u00e8re professionnelle, il devient imposable au titre de revenu d&#8217;une activit\u00e9 ind\u00e9pendante. En mati\u00e8re de commerce professionnel de titres, les crit\u00e8res utilis\u00e9s pour d\u00e9limiter le gain en capital exon\u00e9r\u00e9 du revenu d&#8217;une activit\u00e9 lucrative ind\u00e9pendante sont : une courte dur\u00e9e de d\u00e9tention, un volume total \u00e9lev\u00e9 de transactions, un gain en capital repr\u00e9sentant plus de 50% du revenu net de la p\u00e9riode, et un recours \u00e0 l&#8217;emprunt. A notre sens, ces m\u00eames crit\u00e8res pourraient s&#8217;appliquer aux cryptomonnaies.<\/p>\n<p>Comme les bonnes nouvelles ne viennent jamais seules, l&#8217;AVS suivra cette requalification des revenus issus des cryptomonnaies. Dans les cas les plus extr\u00eames, cette requalification peut faire grimper la charge fiscale \u00e0 plus 50% en comprenant l&#8217;AVS.<\/p>\n<p>Tout comme les actions g\u00e9n\u00e8rent des dividendes, de nombreuses cryptomonnaies peuvent g\u00e9n\u00e9rer des rendements de fortune. L&#8217;exemple le plus fr\u00e9quent est le \u00abstaking\u00bb [1]. Tout comme les dividendes, les revenus du staking sont imposables comme rendements de fortune mobili\u00e8re.<\/p>\n<p>Au niveau de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s, les choses se compliquent encore davantage. En effet, le traitement comptable des cryptomonnaies ajoute une couche de complexit\u00e9. Si la r\u00e9glementation fiscale est f\u0153tale, la r\u00e9glementation comptable est embryonnaire. L&#8217;appr\u00e9ciation des cryptomonnaies par le droit comptable se divise en deux questions interd\u00e9pendantes : comment classifier les jetons ? Comment valoriser les jetons ?<\/p>\n<p>La classification comptable d\u00e9pend de l&#8217;utilisation et de la nature du jeton. Si le jeton fait partie de l&#8217;activit\u00e9 commerciale habituelle, il pourra \u00eatre comptabilis\u00e9 comme stock. Si le jeton est un investissement, il pourra \u00eatre comptabilis\u00e9 comme une immobilisation incorporelle. La nature du jeton influence, elle aussi, cette classification. Le Document de travail [2] \u00e9tabli par l&#8217;Administration f\u00e9d\u00e9rale de contributions (AFC) et l&#8217;Information fiscale [3] sur la Cryptomonnaie \u00e9tablie par la Conf\u00e9rence Suisse des Imp\u00f4ts (CSI) cat\u00e9gorisent trois types de jetons : les jetons de paiement, les jetons d&#8217;investissement et les jetons d&#8217;utilit\u00e9.<\/p>\n<p>La valorisation comptable d\u00e9pend largement de la classification du jeton. Un jeton consid\u00e9r\u00e9 comme stock pourrait potentiellement \u00eatre \u00e9valu\u00e9 \u00e0 son co\u00fbt, diminu\u00e9 d&#8217;un amortissement. Pour les autres cat\u00e9gories, l&#8217;article 960b du Code des obligations (CO) s&#8217;appliquera vraisemblablement. Selon ce r\u00e9gime, la valeur du jeton correspond \u00e0 son cours de march\u00e9 \u00e0 la date du bilan, avec une \u00e9ventuelle r\u00e9serve de fluctuation.<br \/>\nEn conclusion, la r\u00e9ponse est, malheureusement, encore une fois, celle du juriste prudent : \u00abcela d\u00e9pend\u00bb !<\/p>\n<\/div><\/section>\n<div style='height:10px' class='hr hr-invisible   avia-builder-el-6  el_after_av_textblock  el_before_av_textblock  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/louis-ballivet\/\">Louis Ballivet<\/a><br \/>\nAssociate, Geneva<\/p>\n<\/div><\/section>\n<div  class='hr hr-default   avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>[1] Le staking est un proc\u00e9d\u00e9 qui permet aux d\u00e9tenteurs de certaines cryptomonnaies de les\u00ab bloquer\u00bb (staker en franglais) afin d&#8217;aider la blockchain \u00e0 valider les transactions. Ce m\u00e9canisme appel\u00e9\u00ab proof of stake \u00bb r\u00e9compense les d\u00e9tenteurs qui acceptent de \u00ab staker \u00bb leurs jetons par de petites unit\u00e9s de ces m\u00eames jetons.<br \/>\n[2] Document de travail- Les cryptomonnaies et les initial coin\/token offerings (ICO\/ITO) comme objet de l&#8217;imp\u00f4t sur la fortune, le revenu et le b\u00e9n\u00e9fice, l&#8217;imp\u00f4t anticip\u00e9 et les droits de timbre (03.08.2022).<br \/>\n[3] Conf\u00e9rence Suisse des Imp\u00f4ts &#8211; Cryptomonnaies (01.01.2023).<\/p>\n<\/div><\/section>\n<div style='padding-bottom:10px; font-size:20px;' class='av-special-heading av-special-heading-h3  blockquote modern-quote modern-centered  avia-builder-el-10  el_after_av_textblock  el_before_av_hr   av-inherit-size '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Partager sur LinkedIn<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<div style='height:50px' class='hr hr-invisible   avia-builder-el-11  el_after_av_heading  el_before_av_one_fifth  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding first  avia-builder-el-12  el_after_av_hr  el_before_av_one_fifth  \" style='border-radius:0px; '><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-13  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-14  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><div class='av-social-sharing-box  avia-builder-el-15  avia-builder-el-no-sibling   '><div class='av-share-box'><ul class='av-share-box-list noLightbox'><li class='av-share-link av-social-link-linkedin' ><a target='_blank' href='https:\/\/linkedin.com\/shareArticle?mini=true&amp;title=Cryptocurrencies%2C%20the%20other%20side%20of%20the%20coin%3A%20taxes&amp;url=https:\/\/www.fbt-avocats.ch\/en\/cryptomonnaies-lautre-face-jeton-impots\/' aria-hidden='true' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Linkedin'><span class='avia_hidden_link_text'>Share on Linkedin<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-16  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; 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