What CARF’s New Crypto Tax Tracking Rules Mean for Investors
Crypto investors across dozens of countries face heightened oversight as the OECD's crypto Asset Reporting Framework (CARF) takes effect. Tax authorities will gain unprecedented visibility into digital asset transactions, with exchanges mandated to collect detailed records of user activity, including purchase prices, sale proceeds, and profit calculations.
The rules extend beyond centralized platforms to encompass decentralized exchanges, crypto ATMs, and brokers. A phased rollout begins in 2026 for 48 jurisdictions, with major economies like Canada and Australia following in 2027. Hong Kong is currently soliciting public feedback on implementation.
This regulatory shift coincides with growing institutional adoption of Bitcoin and ethereum as hedge assets. The 2027 data-sharing commencement will enable cross-border tax enforcement collaboration, fundamentally altering compliance dynamics for retail and institutional traders alike.
