21 January 2025 I Publication
Cyrill Diefenbacher and Nico Angehrn, ‘The Swiss crypto valley’, STEP Journal (Vol33, Iss1)
STEP Journal: Issue 1, 2025 Journal
Switzerland is gearing up to implement the OECD's Crypto-Asset Reporting Framework (CARF), enhancing tax transparency for crypto transactions. The new regulations, expected to take effect in 2026, will introduce reporting obligations for crypto service providers, aligning them with traditional financial institutions. This move aims to close gaps in tax compliance and ensure fair treatment across financial markets.