Switzerland Delays CARF Crypto Tax Data Exchange to 2027 as Crypto Tax Reporting Reforms Begin

Switzerland has delayed the automatic exchange of cryptocurrency account information with foreign tax authorities until 2027, as regulators finalize partner-country selections and data-sharing arrangements.

Despite codification, the Cryptocurrency Asset Reporting Framework (CARF) rules remain on the books for a January 1, 2026 effective date, with full rollout deferred by at least a year.

Officials noted the Government Tax Committee has paused deliberations on qualifying partner jurisdictions, explaining the delay stems from ongoing consultations about where Switzerland will share data under CARF.

The announcement also outlines revisions to domestic crypto tax reporting and transitional provisions designed to facilitate compliance for Swiss crypto firms under the framework, underscoring a measured, globally aligned approach.