A recent government statement confirmed that Switzerland will embed a new global crypto tax data-sharing framework into law starting January 1.
However, the actual rollout of those rules is postponed until at least 2027.
The delay comes from authorities halting decisions on which countries will be included in information exchanges under the Crypto‑Asset Reporting Framework (CARF).
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This pause affects the determination of which partner jurisdictions can share crypto account data.
CARF was adopted by the Organisation for Economic Co‑operation and Development (OECD) in 2022 to help countries curb tax evasion by enabling automatic sharing of crypto account information among cooperating states.
In June, Switzerland’s Federal Council advanced a bill to adopt CARF rules by January 2026, and anticipated that data exchange would start in 2027. That timeline is now unclear.
OECD records noted that 75 countries, including Switzerland, have agreed to implement CARF over the next 2 to 4 years.
Several nations, including Argentina, El Salvador, Vietnam, and India, have not yet signed on to CARF.
Meanwhile, Swiss lawmakers have introduced transitional measures and revisions to local tax reporting rules for crypto firms. These adjustments aim to help businesses meet future CARF standards once they come into effect.
A new proposal, the Corporations Amendment (Digital Assets Framework) Bill 2025, was submitted before Australia’s Parliament on November 26. What does it include? Read the full story.
