Switzerland delays crypto tax info-sharing to 2027

Date: 28 Nov 2025

What happened (in brief)

• Switzerland will delay automatic exchange of crypto-asset tax information with foreign authorities until 2027 at the earliest.
• The OECD’s Crypto-Asset Reporting Framework (CARF) will still be enshrined in Swiss law on 1 January 2026, but data exchange won’t start before 2027 because Parliament has paused the decision on partner states.

Why this matters

• No immediate automatic cross-border reporting of Swiss crypto accounts in 2026; first exchanges are targeted for 2027. Businesses and investors get extra lead time to become CARF-ready.
• Switzerland remains aligned with OECD standards, so reporting obligations are coming, just not as fast as expected. Domestic tax duties are unchanged.

Legal analysis:

• CARF-in-law vs. exchange-in-practice: Putting CARF into force in 2026 creates the legal basis for Swiss intermediaries (exchanges, custodians, certain brokers) to collect and prepare reportable data, but international transmission awaits the Federal Council/Parliament’s list of partner jurisdictions.
• Scope: CARF applies more broadly than the existing CRS for bank accounts, capturing centralized exchanges, certain DeFi intermediaries, and custodial wallets when they meet the “Reporting Crypto-Asset Service Provider” definition. Firms should map products and client flows now. (OECD CARF framework background.)
• Risk posture: The delay does not reinstate secrecy; regulators expect readiness (KYC, tax-residency collection, transaction logs, client notifications). Non-compliance risks increase once exchanges begin.

What we recommend (next steps):

1. CARF readiness gap-check: classify your entity under CARF, map client tax residency & reportable events, and update onboarding.
2. Data & contracts: align DPAs/ToS and disclosures for 2026 collection; bake in cross-border transfer wording for 2027.
3. Jurisdiction watchlist: track the Swiss partner-state list and phased go-live dates to plan reporting pipelines.

Resource:

https://cointelegraph.com/news/switzerland-delays-crypto-tax-info-sharing-until-2027