EU and Switzerland to include crypto assets in automatic data exchange from 2026

The European Union and Switzerland have agreed to expand the mechanism for automatic exchange of financial information to include cryptocurrencies and digital assets. Until now, the exchange only covered bank accounts and traditional instruments under the CRS. The new regulation is based on the OECD CARF standard and in the EU is established by the DAC8 directive, which enters into force on January 1, 2026.

???? All providers with tax presence in the EU or Switzerland will be required to report: crypto exchanges, custodial wallets, brokers, P2P platforms and crypto ATMs. They are obligated to provide tax authorities with information about clients (full name, residency, tax identification number).

???? The goal is market transparency, combating tax evasion, and rule unification. For industry participants, this means stricter compliance requirements and the need to restructure processes to accommodate the new reporting regime.