Swiss law prohibits desecration of flags when they are displayed by authorities, but imposes no equivalent restriction in the private sphere. A parliamentary motion to criminalise intentional destruction of the Swiss flag and other emblems of sovereignty was rejected by the National Council Legal Affairs Committee by 15 votes to 10. Committee reasoning distinguished public property from private belongings and emphasised that private acts of protest cannot be criminalised without infringing freedom of expression and the principle of proportionality. Committee members also noted that neighbouring countries' protective provisions would likely be ineffective in Switzerland.
Interestingly, the law states that no flag (either Swiss, cantonal, or municipal) can be desecrated if it is displayed by authorities, though no such limits are imposed in the private sphere. In other words, if a flag is flown in "official" capacity on August 1st, Swiss national holiday, and someone inflicts intentional damage to it, then yes, that is illegal. But if, say, football fans tear or burn the flag after a game because the Swiss team lost, this is perfectly legal.
They pointed out that destroying public property can't be treated in the same way (from a legal perspective) as destroying one's own personal belongings. The official line is that even if such signs of protest [in the private sphere] express dissatisfaction with the State, they cannot be criminalised out of respect for freedom of expression and the principle of proportionality
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