Switzerland Delays Crypto Tax Data-sharing Rules To 2027

Switzerland has announced a delay in implementing automatic crypto account information exchange with foreign tax authorities under the OECD’s Crypto-Asset Reporting Framework (CARF).

While CARF will be formally added to Swiss law on January 1, 2026, officials now say full implementation and cross-border data sharing will not occur until 2027—or potentially later—as the government continues evaluating which partner states to include.

The Swiss Federal Council and the State Secretariat for International Finance confirmed that the tax committee has paused deliberations on partner selection, citing the need for more clarity before activating data-exchange channels.

The government also unveiled several amendments and transitional provisions designed to help domestic crypto companies adapt to CARF’s requirements more easily.

CARF was approved by the OECD in 2022 as part of a global effort to fight tax evasion using crypto platforms. Seventy-five countries, including Switzerland, have committed to adopting the framework. However, Switzerland’s updated timeline introduces uncertainty around when its first crypto data exchange will take place.

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