So what you are saying is that I should forget about all the other options I traded in 2024 and just declare the one that I kept in my portfolio ?
Is it the same for shares ?
For example : I bought some Nestlé shares to test IBKR and sold them a few months after. As you can see in the screenshot I didn’t hold it for the whole year. Should I declare it ?
Thanks a lot for taking the time to help me.
Yes, because standard options have no taxable distributions (dividends/coupons) - unless you used something else.
Not if you had dividends. If you received dividends, you should add them to the taxable income, even if shares were sold meanwhile.
I’m in the same situation. In this case, would you put the net revenu in the “Revenus bruts en CHF” section? Also, would you select “Revenus non soumis à l’impôt anticipé et non soumis à l’impôt étranger retenu à la source” instead of “Revenus soumis à l’impôt étranger retenu à la source”?
If you have less than CHF 100 in foreign taxes, I would indeed file the form as you suggested
