Capital gains from stocks are usually tax-free for individuals who do not trade securities commercially in Switzerland. Therefore, the held stocks are typically subject only to wealth tax and must be declared accordingly in the tax return. The value of your stocks is usually communicated to you annually by the company you have invested in. If the company pays dividends, these must be declared as income from assets and taxed in the tax return. If you have detailed questions about this, it is best to contact a tax advisor to discuss your personal situation.