Diamonds can be purchased, owned and sold without the need for official registration.
Capital Preservation
Tax-Free Returns
Diamonds, like precious metals, are considered tax-neutral investments, as capital gains tax, withholding tax, and income tax do not apply to the increase in value.
No Capital Gains Tax
No capital gains tax, withholding tax, or income tax applies to the increase in value.
Tax Exemption in Switzerland, Liechtenstein and Germany
The tax exemption applies to private sales transactions.
Private sales transactions involving other economic goods, including diamonds, are tax-exempt and only subject to tax if the period between acquisition and sale is less than one year.