As the adoption of crypto assets continues to grow, the need for clear and standardized tax regulations has become essential. As of 1 January 2026, the Crypto-Asset Reporting Framework (CARF), the new information exchange regime focusing on crypto transactions, will come into force. CARF aims to enhance transparency and compliance surrounding the taxation of crypto assets by clarifying the responsibilities of different service providers involved in crypto-related transactions.

The rules will impact all service providers in the crypto market ranging from traditional banks to pure crypto service providers. Therefore, we are pleased to invite you to join our Deloitte experts and guest speakers to learn about the implications of the new rules and best practices for implementation.

During the event we will deep-dive on:

• What is the status of the CARF implementation in Switzerland and globally, including the US digital asset broker reporting regime?
• Which Crypto-Assets are in scope, and who qualifies as Reporting Crypto-Asset Service Provider (RCASP) and needs to comply with the new tax rules?
• Which transactions are subject to CARF reporting, who should be treated as the User, and who faces the reporting obligations if multiple RCASPs are involved?
• How do you need to document your clients under the new rules, and how to report them?
• What are the key implementation challenges for different types of RCASPs, and what are the next steps to ensure compliance?

By attending, you will ensure that you are equipped with the knowledge to navigate these new requirements and understand their impact on your organisation and clients.

Optional Bootcamp:
Just before the main event we will host a 2-hour introduction into the particularities of the crypto market and the embedded terminology. Should you not have a good understanding of terms like “decentralized ledger”, “node”, “smart contract”, “token”, “fork”, or “airdrop”, we recommend attending this bootcamp to enable you to better grasp the CARF rules presented during the main session.

We look forward to welcoming you to this informative event.

Key contacts

Petrit Ismajli, Partner

Petrit is a Partner and co-leads the Financial Services Tax practice in Switzerland. He has more than 15 years of experience in FSI Tax and international corporate tax matters. Petrit joined Deloitte from another Big4 where he was FS Tax Partner in charge of corporate tax, customer tax, operational tax and VAT. Previously, he worked for numerous years as the Head of Tax of the Swiss Bankers Association where he gained profound and broad banking industry and tax knowledge thanks to extensive work in various steering committees (private banking, asset management, retail banking).

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Michael Grebe, Director 

Michael is a Director in the Financial Services Tax & Legal practice. He advises banks, trust companies, and insurers in relation to the interpretation and implementation of the global transparency related regimes. He has over ten years of experience in the financial industry covering a broad spectrum ranging from Process- over Project- to Product- Management. Prior to joining Deloitte, he worked for 10 years at a global financial institution where he led the FATCA and CRS implementation project.

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Robin King, Director 

Robin is a Director working in Financial Services Tax & Legal. He advises leading Swiss universal and private banks, acting as subject matter expert in the area of QI, FATCA, CRS and DAC6. Robin is the author of several articles on CRS. Prior to joining Deloitte, he worked as a cross-border tax compliance expert at a Swiss private bank.

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