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Switzerland will postpone the automatic exchange of information on crypto-asset accounts with foreign tax authorities until at least 2027, even as it finalizes the legal framework designed to support the new reporting obligations.&nbsp;
The Federal Council announced the delay following its meeting on 26 November 2025, where it approved amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance).
The updated ordinance implements Switzerland’s extension of the global tax transparency framework adopted by the OECD, including revisions to the Common Reporting Standard (CRS) and the integration of the new Crypto-Asset Reporting Framework (CARF).&nbsp;
Both the amended ordinance and the corresponding updates to the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOIA) are scheduled to enter into force on 1 January 2026, assuming no referendum is triggered before the deadline.
However, actual implementation will not proceed on that date. On 3 November, the National Council’s Economic Affairs and Taxation Committee suspended discussions on which partner states Switzerland should exchange crypto-asset tax data with under CARF.&nbsp;
Without these decisions, <a href="https://hash.media/hashdesk/nomuras-laser-digital-to-expand-crypto-in-japan-report-says/" rel="noopener noreferrer nofollow">Switzerland</a> cannot activate international exchanges, pushing the first possible implementation date to 2027. In response, the Federal Council ruled that CARF-related provisions in both the AEOIA and AEOI Ordinance will not apply during 2026.
Under the revised rules, crypto service providers with sufficient ties to Switzerland will be required to register, conduct due diligence checks, and report relevant client information once CARF takes effect.&nbsp;
The ordinance also brings more associations and foundations within the scope of the CRS, while exempting those that meet narrowly defined conditions. Transitional measures have been included to ease compliance burdens during the shift to the expanded reporting model.
The Swiss Parliament endorsed the broader tax-transparency expansion during its 2025 autumn session, aligning the country with OECD standards. While legal infrastructure will be in place from early 2026, the delay highlights the political and administrative complexity of integrating crypto assets into long-standing global tax information systems.
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Switzerland pushes CARF Crypto data Exchange to 2027

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