ARTICLE · 12 NOVEMBER 2026

Der neue automatische Informationsaustausch (AIA): Ausweitung auf Kryptowerte

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Der automatische Informationsaustausch (AIA) wurde per 1. Januar 2026 auf den Handel mit Kryptowerten erweitert. Der erste tatsächlich durchzuführende Informationsaustausch gestützt auf diese neuen Regeln...

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Der automatische Informationsaustausch (AIA) wurde per 1. Januar 2026 auf den Handel mit Kryptowerten erweitert. Der erste tatsächlich durchzuführende Informationsaustausch gestützt auf diese neuen Regeln erfolgt im Jahr 2027. Dieser Blogbeitrag zeigt auf, was sich für Kryptodienstleister, Finanzinstitute und Steuerpflichtige konkret ändern wird.

Ausgangslage

Die OECD hat 2022/2023 zwei Neuerungen beschlossen, nämlich die Aktualisierung des bestehenden gemeinsamen Meldestandards (CRS) für Finanzkonten und das komplette neue Regelwerk für Kryptowerte, das Crypto-Asset Reporting Framework (CARF). Der Bundesrat hat diese Neuerungen auf den 1. Januar 2026 im Bundesgesetz über den internationalen automatischen Informationsaustausch in Steuersachen (SR 653.1, AIAG) und in der Verordnung über den internationalen automatischen Informationsaustausch in Steuersachen (SR 653.11, AIAV) umgesetzt. Bislang haben sich 63 weitere Staaten politisch zur Einführung des CARF verpflichtet.

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