As an investor, in order to be able to report the assets that you hold on the Ethererum Address(es) linked to the Aktionariat Portfolio App, you can request your tax report. It is available in Excel and PDF. The content of both formats is the same.
An ISIN number is not necessarily required to report shares in the tax return. Most of our customers do not have an ISIN number for their shares.
How to request the Tax Report?
1. Open the Aktionariat Portfolio App
2. Go to the "Profile" tab and find the "Reports" section
3. Click on "Tax Report"
4. Select the year for your tax report
5. Choose the format of the tax report and click on the corresponding button
6. The requested report will be emailed to your primary email address. The processing and delivery of your report can take up to an hour
Image 1 & 2: How to request the tax report
Here's what's included in the tax statement:
1. Contents of the Tax Report
1.1 Summary Section
Ethereum Address(es): These are all of your Ethereum addresses that can be found in the “Connect” tab in the Aktionariat Portfolio App. Assets that are not detected in the Aktionariat Portfolio App are not listed in this report.
Label / Name: This part corresponds to the name of the Ethereum address listed in the “Connect" tab in the Aktionariat Portfolio App.
Assets: The assets are divided into 3 parts - "Tokenized shares", “Non-tokenized shares”, and "Other detected tokens and currencies".
Total tax value: The total tax value corresponds to the total of all holdings based on the tax values reported by the issuers. Tax values of “Other detected tokens and currencies” (like USDC, ETH) are according to the Swiss Federal Tax Administration. The tax value of those can be found in https://www.ictax.admin.ch/extern/en.html#/ratelist. For tax residents outside Switzerland, investors should consult their local tax authorities.
Income: This refers to dividends paid out by the issuer. The distribution of capital contribution reserves is no longer subject to income tax and withholding tax for private investors. Only the ordinary distribution from other reserves and profit is taxable. Therefore, two values are listed here: Dividends subject to withholding tax (A-Income) and those not subject to withholding tax (B-Income). The classification into the corresponding category is made by the distributing issuer.
1.2 Assets Section
Assets: Here you will find a detailed list of your holdings at the end of each year. On the one hand, you will find the “Ticker", as well as the “Name” of the asset. On the other hand, you will find the “Holdings 1.1”on January 1stof the fiscal year as well as the “Holdings” 12 months later on December 31th of the same fiscal year.
Nominal value per unit is listed in the tax report.
The values as of 31.12. of the corresponding tax period are primarily relevant for the assets listed in your tax report. In addition to the shares, you will also find the nominal value of a single unit (where applicable), the tax value of a single unit of an asset as well as the total tax value of the shares of the respective assets.
For your tax return the tax value per unit but also the total tax value is relevant. You can use these values for the declaration of your assets in the tax return. You can attach the tax report to your tax return.
If an asset is marked "-", the issuer has not reported a tax value to us. In such cases we ask you to contact the respective companies and ask for the tax value. Be aware that tax values often differ from market prices. Especially for young, non-profitable companies, the tax value is usually lower than the market price, in some cases the tax value can even be CHF 0.
Tax Value Date: This is the date the tax value was reported for the asset. It may happen that the last value reported by the tax office is somewhat older and does not correspond to the current tax period. This can happen and is not a cause for concern. Usually, in such cases, the tax office has not yet delivered a current tax value to the issuer and they may use the older tax value listed in the report. Of course, it can also happen that an issuer has already received a newer value from the tax office but has not yet reported it to the shareholders. Unfortunately, we cannot assess this in individual cases and therefore work with the data available to us.if the tax value date is marked as “-”, an issuer has not reported the tax value and its date to us. You can also work with the values listed in the report for your tax return.
2. Disclaimer
This report is generated automatically at the request by Aktionariat AG based on the blockchain-based addresses entered into the Aktionariat Portfolio App which are listed in the Summary Section. It only includes tokens supported by our system. Note that unlike the Aktionariat Portfolio App, it does not include shares moved to unknown addresses (for example cold storage) as we do not know whether the new address also belongs to you or someone else. It is the responsibility of the user to report such shares separately, if applicable. Where available, we used the tax value as reported to us by the issuer (without verification). These tax values are typically provided by the cantonal authorities of the residence of the issuer and are not guaranteed to be valid outside of that canton.
