The Swiss Federal Council has approved amendments to the AEOI ordinance, incorporating the OECD's updated CRS standards and the Crypto-Asset Reporting Framework (CARF) into national law. These amendments clarify the reporting, due diligence, and registration obligations for crypto service providers. Although the regulations are set to take effect on January 1, 2026, the actual implementation of CARF will be delayed. This postponement is due to the National Council's committee pausing the review of the CARF partner country list, meaning crypto asset-related provisions will not apply in 2026 and are expected to be enforced by 2027 at the earliest.
Switzerland Delays Implementation of Crypto Reporting Framework Until 2027
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