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ARTICLE · 06 JANUARY 2026

OECD's Crypto Asset Reporting Framework (CARF) And Amended Common Reporting Standard (CRS)

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The OECD's Crypto-Asset Reporting Framework ("CARF") in the Cayman Islands will take effect from 1 January 2026.

Cayman IslandsTechnology
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The OECD's Crypto-Asset Reporting Framework ("CARF") in the Cayman Islands will take effect from 1 January 2026. In parallel, the OECD has also amended the Common Reporting Standard (CRS) to bring certain crypto-assets, electronic money products and central bank digital currencies into scope. Some entities may be out of scope for CARF but in scope for the amended CRS.

To help you navigate these changes, Lucy Frew and Louise Somers have recorded an on-demand webinar highlighting:

  • Key differences between CARF and the existing VASP regime.
  • Practical steps for compliance readiness.
  • How the amended CRS interacts with CARF obligations.

Access the on-demand webinar now to learn what these changes mean for your business and how to prepare. For more information on the OECD's new framework, see our full advisory: OECDs Crypto-Asset Reporting Framework What does this mean for Cayman Islands entities

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