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ARTICLE · 04 JUNE 2024

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Erweiterung Des AIA Auf Kryptowerte

Bär & Karrer Ltd.
Bär & Karrer Ltd.
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Bär & Karrer Ltd.

Bär & Karrer Ltd.

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Am 15. Mai 2024 hat der Bundesrat das Vernehmlassungsverfahren zur Erweiterung des internationalen automatischen Informationsaustauschs in Steuersachen ("AIA")...

SwitzerlandTechnology
Cyrill Diefenbacher
Cyrill Diefenbacher
Christoph Suter
Christoph Suter
Hanna Brozzo
Hanna Brozzo
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Am 15. Mai 2024 hat der Bundesrat das Vernehmlassungsverfahren zur Erweiterung des internationalen automatischen Informationsaustauschs in Steuersachen ("AIA") auf Kryptowerte eröffnet.1 Bislang fand ein AIA nur in Bezug auf Finanzkonten statt. Die entsprechenden Änderungen sollen per 1. Januar 2026 in Kraft treten, wobei der Datenaustausch ab 2027 auf Basis der angepassten Regelwerke erfolgen wird.

Dieses Briefing gibt einen Überblick über die vorgesehene Ausweitung des AIA auf Kryptowerte und beleuchtet deren wichtigste Implikationen. Für weitere Informationen und konkrete Handlungsempfehlungen stehen Ihnen die Autoren gerne zur Verfügung.

AIA in der Schweiz: Der AIA über Finanzkonten ist in der Schweiz am 1. Januar 2017 in Kraft getreten. Seit 2018 erfolgt der Datenaustausch zwischen der Schweiz und ihren Partnerstaaten. Die gesetzlichen Grundlagen zum AIA basieren auf den von der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung ("OECD")

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