A crypto loss carryforward is the part of your losses from crypto sales that the tax office has formally assessed at year-end because it could not be offset in the same year. It does not sit in your account or in your app but in a notice of its own, and it can only be set against one very particular kind of gain. If you have realised losses during the current year, you should therefore keep two things apart: how much loss arose, and what that loss may actually be set against later.
The question is gaining weight right now. In September 2026 the Federal Ministry of Finance circulated a draft bill that would assign gains from crypto assets to income from capital assets from 2027 onwards and tax them at a flat 25 percent. Existing holdings are to remain under the current system. It is precisely at that seam that the fate of an assessed loss carryforward is decided: whether it still finds a counterpart. The market provides the occasion: Bitcoin traded at 75,887 US dollars at around 07:00 UTC on September 16, 2026, roughly 1.7 percent below the previous day (source: CoinGecko price query, retrieved by us).
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