Only if the cumulative capital raised, including agio, is larger than CHF 1 million. From that moment in time you need to pay 1 percent issuance tax on the amount raised. Nevertheless, after every capital increase you have to file the information via form 3. For submission you can find form 3 here: https://www.estv.admin.ch/dam/estv/de/dokumente/sta/formulare/3.qdf.download.qdf/3-d.qdf