No capital gain tax, ever, in Switzerland.

But we pay the wealth tax each year on the total asset value, realized or not, everything included, real estate, car, metal, stock, fiat, art, ...

It's between 0 (below 100k), start around 1 per thousand and can top at the maximum between 5 per thousand and 3 percent! depending on the region where you are living (crazy differences per region).

I still think that it's more fair than capital gain tax, but there should really be no such tax, or at least not allow some region to go 10 times higher than others.