The sharing of tax data on cryptocurrencies from Switzerland will not begin until 2027.

Switzerland has postponed the automatic exchange of cryptocurrency account information with foreign tax authorities until at least 2027, although the legal framework for this will still come into effect from 1/1/2026.

The Federal Council has just approved amendments to the relevant decree, requiring cryptocurrency service providers to register, report customer data, and conduct basic checks if there are significant links to Switzerland.

The decree also expands the scope of application to associations and organizations, while providing transitional measures for businesses to adapt. However, the Economic and Taxation Committee has suspended the CARF partner country list, causing the cryptocurrency reporting rules to remain “dormant” until Switzerland identifies its partners, with the earliest implementation date being 2027. Switzerland is expected to exchange data with 74 countries that meet CARF standards, including the EU, the UK, Japan, Australia, and Canada, but not yet with the US, China, or Saudi Arabia.