Do I need to declare my sales or pay taxes?

This depends on the nature and frequency of your sales. Cyclem is not a tax advisor and cannot determine your personal situation regarding Swiss tax obligations.

Cyclem does not provide tax advice

Cyclem SA provides a technical platform to connect individuals, but:

• does not provide any tax, legal, or accounting advice,
• does not verify users' tax situations,
• does not declare income generated on behalf of sellers.

It is up to each user to inform themselves and comply with the applicable rules in Switzerland.

Occasional sales vs regular activity

In Switzerland, the distinction is generally made between:

Occasional sales between individuals

• one-off resale of personal items (e.g., worn clothing, accessories),
• no commercial intent,
• limited volumes and amounts.

These sales are generally not taxable, subject to your personal and cantonal situation.

Activity comparable to a business activity

An activity may be considered as business-like when:

• sales are frequent or regular,
• amounts become significant,
• there is an intent to make a profit,
• items are purchased specifically to be resold.

In this case, the income may be:

• subject to income tax,
• subject to social contributions,
• and, in some cases, subject to additional obligations (VAT, self-employed status).

User responsibility

Each seller is solely responsible for:

• declaring their income,
• complying with their tax and social obligations,
• ensuring their activity complies with Swiss and cantonal legislation.

Cyclem cannot be held responsible for:

• failure to declare,
• incorrect tax classification,
• or penalties imposed by the competent authorities.

Key points

✔ Cyclem does not provide tax advice
✔ Occasional sales are generally not taxable
✔ Regular activity may lead to tax obligations
✔ Each user is responsible for their tax situation

Keywords: Swiss taxation, Cyclem not a tax advisor, occasional sales, regular activity, user responsibility, tax obligations