Crypto News: Switzerland Delays Crypto Tax Data Sharing to 2027

Switzerland postponed crypto tax data sharing until 2027. This impacts automatic information exchange with overseas agencies.

Switzerland has delayed implementing rules. These rules would automatically trade crypto account information with overseas tax agencies. This delay extends until 2027. The country is still deciding which countries it will share data with.

Switzerland Postpones Crypto Tax Data Exchange

The Crypto-Asset Reporting Framework (CARF) rules will still be in the law. This is on January first, as originally planned. But they will not be implemented until at least a year later. This was confirmed by the Swiss Federal Council and the State Secretariat for International Finance.

In autumn 2025, the National Council and the Council of States approved the extension of international automatic exchange of information in tax matters (AEOI). The OECD adopted this. This includes the revision to the common standard on reporting and due diligence on financial account information (CRS).

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It also includes the extension of the new Crypto-Asset Reporting Framework (CARF). The changes are to be enshrined in law come January 1, 2026. This is provided the referendum period for relevant amendments to the AEOIA to expire without being used.

Amongst other things, the AEOI Ordinance now contains the duty for crypto service providers to report. It also includes their responsibility to carry out due diligence. Furthermore, it determines their nexus to Switzerland. The CRS will now also apply directly to associations and foundations, and their accounts.

These are excluded from the AEOI if they fulfil certain conditions. These conditions are provided for in the modified ordinance. Finally, there are transitional provisions in the AEOI Ordinance. These are to facilitate easier implementation of the amended CRS and CARF by the parties concerned.

On November 3, 2025, the National Council’s Economic Affairs and Taxation Committee (EATC) put deliberations on hold. This was on the partner states with which Switzerland would like to exchange data. This is in accordance with the CARF.

CARF Implementation Delayed Amid Global Harmonization Challenges

This means that the CARF will be enshrined in law from January 2026. However, it will not be implemented on the 1st January 2026 as planned. It will be implemented in 2027 at the earliest. The Federal Council thus also found itself at the meeting of November 26, 2025, that provisions on crypto-assets included in the AEOIA and the AEOI Ordinance should not apply in the year 2026.

The Crypto-Asset Reporting Framework (CARF) will become law in Switzerland. This is on January 1, 2026, as was originally planned. However, the real exchange of tax information with foreign authorities will not start in 2026 as previously expected.

The delay is mainly due to the tax committee of the Swiss government. It put deliberations on which jurisdictions will be included in the data exchange on hold. This decision was made on November 3, 2025.

Switzerland’s move raises complex issues. These are in achieving international cooperation in the area of crypto transparency. Many jurisdictions, including EU countries, have committed to CARF. Their timelines vary. The United States, for example, is still considering proposals to join.

The delay gives Swiss crypto businesses uncertainty. They have to maneuver through changing regulations. However, transitional measures have been introduced by the government. These are to assist domestic companies in getting ready for the framework.

Taxpayers who hold relevant crypto assets will still have their data reported. This is to tax authorities in Switzerland. This is beginning with 2026 transactions. The first exchange with other countries is now postponed to 2027.

The delays draw attention to the challenges. These are in harmonizing global standards for digital assets. Some analysts warn that this might create holes. These gaps provide room for regulatory arbitrage. This will continue until standards are totally harmonized.

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