Framework for the automatic exchange of information (AEOI) on crypto assets
In June 2023, the Organisation for Economic Cooperation and Development (OECD) approved the new reporting framework for the automatic exchange of information (AEOI) on crypto assets. This AEOI supplements the existing AEOI on financial accounts. The aim is to close gaps in the tax transparency regime and ensure equal treatment of the crypto sector with the traditional financial sector. The global standard makes provision for the mutual exchange of information on crypto assets between states and territories that have agreed among themselves to the AEOI.
Switzerland has declared its political intention to implement the AEOI on crypto assets. The domestic and international legal framework for implementing this AEOI has been approved by the Federal Assembly and the Federal Council. The question of which states and territories Switzerland should implement the AEOI on crypto assets with is the subject of ongoing parliamentary deliberations, which will be concluded in 2026 at the earliest. Against this background, the AEOI on crypto assets cannot be implemented by Switzerland until January 1, 2027, at the earliest. The legal basis for the AEOI on crypto assets will therefore not apply in 2026.