The regulation of crypto-assets is entering a new phase in Switzerland.
As part of the international push for greater tax transparency, Switzerland will introduce the automatic exchange of information (AEOI) on crypto-assets starting in 2026.
This reform will significantly impact investors, entrepreneurs, and companies operating in the crypto and digital asset ecosystem.
What exactly does this mean, and who will be affected?
1. What Is the Automatic Exchange of Crypto-Asset Information?
The automatic exchange of crypto-asset information extends existing tax transparency mechanisms to the crypto world.
Under this framework, crypto service providers will be required to:
Identify their clients (individuals and entities),
Collect information on crypto holdings and transactions,
Report this data to Swiss tax authorities.
The Swiss authorities will then automatically exchange this information with partner jurisdictions on an annual basis.
This initiative follows the international standards developed by the OECD, aiming to reduce tax evasion and increase transparency in cross-border crypto activities.
2. When Will It Apply?
2026: Entry into force of reporting obligations in Switzerland
2027: First exchanges of information relating to the 2026 financial year
While this may seem distant, companies and investors should already be assessing their exposure and preparing internally.
3. Who Is Concerned?
🔹 Crypto Investors (Individuals)
You may be impacted if:
You are tax resident in Switzerland or abroad,
You hold crypto-assets through Swiss or foreign platforms,
You have not fully reported your crypto income or holdings.
From 2026 onward, non-disclosed crypto-assets will be significantly easier for tax authorities to detect.
🔹 Crypto Companies & Trading Structures
This includes:
Crypto exchanges and brokers,
Custodians and wallet providers,
Crypto trading companies and investment vehicles,
Groups using crypto-assets as part of treasury or investment strategies.
These entities will face new compliance, reporting, and governance obligations.
🔹 International Groups & Cross-Border Structures
Groups with:
Swiss entities holding or transacting in crypto,
Foreign shareholders or investors,
Crypto activities spread across multiple jurisdictions,
will need to ensure consistency between accounting, tax reporting, and substance across countries.
4. What Are the Key Risks?
Tax reassessments and penalties,
Increased scrutiny from banks and auditors,
Reputational risk,
Difficulties opening or maintaining bank accounts.
In many cases, banks will align their own compliance checks with AEOI crypto standards, making transparency unavoidable.
5. How to Prepare Now
Even before 2026, it is strongly recommended to:
Review existing crypto holdings and transaction flows,
Ensure proper tax reporting and documentation,
Align accounting treatment with economic reality,
Assess whether current structures remain appropriate,
Anticipate discussions with banks, auditors, and tax authorities.
How Altagna Advisory Can Support You
Altagna Advisory supports entrepreneurs, investors, and international groups in:
Assessing exposure to crypto AEOI rules,
Structuring crypto activities in a compliant and sustainable way,
Coordinating with tax advisors, auditors, and banking partners,
Preparing documentation aligned with Swiss and international standards.
📩 If you would like to anticipate these changes and secure your structure, our team is at your disposal.