CARF + CRS 2.0 (OECD) / DAC8 (Directive 2023/2226)

Description

CARF is the OECD’s global framework for automatic exchange of tax information on crypto-asset transactions, and CRS 2.0 is the OECD’s updated reporting standard for certain traditional financial accounts and new digital products. In the EU, both are implemented through DAC8 (Directive 2023/2226), which expands automatic tax information exchange to crypto-assets and strengthens the wider tax-transparency framework.

Key dates

1. 13 Nov 2023Entry into force
2. 31 Dec 2025Transposition deadline
3. 31 Dec 2025DAC8 transposition (main body)
4. 1 Jan 2026Applies from
5. 1 Jan 2026Data collection starts
6. 30 Sept 2027First exchanges (OECD schedule)