Switzerland Delays Cryptocurrency Tax Information Exchange to 2027, Postponing OECD Standards Implementation

On the 26th, the Swiss Federal Council approved amendments to the ordinance on the Automatic Exchange of Information (AEOI) in tax matters, announcing the postponement of the start of sharing cryptocurrency tax information with foreign authorities until 2027. Although the legal framework is scheduled to be enforced from January 2026, the implementation has been deferred due to ongoing political discussions to determine which partner countries will be included under the OECD's Crypto-Asset Reporting Framework (CARF). The automatic exchange of information is a system where tax authorities of various countries automatically exchange financial account information to prevent tax evasion and avoidance.