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Corporate Tax

23 April 2021
Fabienne Limacher Are Swiss crypto companies subject to FATCA and the automatic exchange of information?

Switzerland - Walder Wyss

Due to the recent increase in the use of innovative financial products, the Common Reporting Standard (CRS) will be expanded in 2021 to cover cryptoassets and virtual currencies. However, until there is formal guidance in this regard, the question remains as to whether and to what extent the US Foreign Account Tax Compliance Act and the CRS apply to cryptoassets and virtual currencies and Swiss companies that develop, use, exchange or invest in such digital assets.

Authors: Fabienne Limacher, Maurus Winzap
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