Mining in every kind, BTC , ETH or HNT is a Selbständiger Nebenerwerb. You owe taxes AND some socialsecurity. AHV!
This counts for every canton and also for Staat tax. Bundessteuer. This said, in retourn, you can deduct EVERY expense. (Geschäftsmässig begründet) so, if you drive to a hotspot, you can deduct the kilometers.
The capitalgain out of every crypto is tax free. This just counts for Switzerland! Germans hates us for that. Dubai is also free.
So, mining will be taxed. Holding and selling no tax. The combination of both is due to some tax advice.