22 May 2024 I Briefing
Extension of AEOI to Crypto Assets
On 15 May 2024, the Federal Council initiated a consultation procedure to expand the scope of international automatic exchange of information in tax matters ("AEOI") to include crypto assets. To date, an AEOI has only taken place in relation to financial accounts. The corresponding changes are scheduled to enter into force on 1 January 2026, with data exchange taking place based on the amended regulations from 2027 onwards. This briefing provides an overview of the planned extension of the AEOI to crypto assets and highlights its most important implications.