www.mme.ch/en/magazine/magazine-detail/url_magazine/delegation_von_token_staking_rewards_und_mwst/
See also:
www.mme.ch/en/magazine/articles/non-fungible-tokens-nfts-and-vat
www.mme.ch/en/magazine/articles/swiss-vat-qualification-of-native-tokens
www.swlegal.com/media/filer_public/2d/f7/2df70b84-cb3c-4578-9943-8b3ea024abf9/sw_nl_january_2024_english.pdf