Selling options - tax return

Finance, Taxes, Banking, Insurance and Retirement
1
Hi.

I earned around 20'000 CHF in options premiums in 2021 by selling CALLs and PUTs.

How to enter these trades to my tax return?

Example

Let's say I sold a CALL option on 1st December of 2021 with the expiration on 7th April 2022. I received the premium of 74 CHF on 1st December. The mark-to-market value of the position was -74 CHF minus fees at the time of the trade and let's say -10 CHF at 31.12.2021. That makes a mark-to-market P&L of 64 CHF at the end of the year.

I'm facing two problems:

1) Since I did the trade on the selling side, I need to enter a negative value into the Stückzahl field, but the tax system does not seem to allow me to enter negative quantity (screenshot below). It seems it allows to enter only buying of options.

2) What is the Steuerwert of this trade? Is it the mark-to-market value of the option as of 31.12.2021? Or is it the premium of 74 CHF which I received at the day I sold the option?

https://i.imgur.com/AdUxnJy.png

2
Do you need to enter every position / trade? Can you just put the NLV of the account at 31-Dec and then let them take the wealth tax?

Derivatives are one way you can be defined as a professional trader, and liable for CGT, but seems it's rare if you're employed and don't live off your capital gains.

3
I think option premiums should be treated as a taxable income. I think I will list all stock positions for wealth tax + the aggregate income from option premiums to be added to the taxable income.

4
pretty sure it’s a capital gain. You just need to list open positions as of 31/12. Otherwise say nothing. Call tax office to check, I did something similar and they didn’t care