Common Reporting Framework (CRS 2.0)

A DAC8 crypto user with no self-certification is not reportable on KYC data alone. What to report, what to fix, and what falls due by 1 January 2027.

FATCA follows US citizens and residents; the CRS follows tax residence. How one onboarding process meets both: forms, indicia, thresholds, GIIN checks, the IGA models and the 2026 to 2029 calendar.

CRS 2.0, CARF and DAC8 move tax due diligence to account opening: what a Day-1 self-certification must prove, how each rule enforces it and how to run it.

Why the “Wait-and-See” Strategy Will Fail in 2026 From 1 January 2026, the Cayman Islands enters a new era of tax transparency. The jurisdiction will simultaneously implement the OECD’s Crypto-Asset Reporting Framework (CARF) and the amended Common Reporting Standard (CRS 2.0).  For Cayman-based Reporting Crypto-Asset Service Providers (RCASPs) and Reporting Financial Institutions (RFIs), this is not merely a reporting update—it is a fundamental […]

Why the “Wait-and-See” Strategy Will Fail in 2026 From 1 January 2026, the UK implements the OECD’s Crypto-Asset Reporting Framework (CARF) alongside the updated Common Reporting Standard (CRS 2.0). UK-based Reporting Crypto-asset Service Providers (RCASPs) and Reporting Financial Institutions (RFIs) must start collecting due-diligence data on that date; the first returns covering the 2026 calendar year are due by 31 May […]

What Council Directive (EU) 2023/2226 requires of crypto providers and banks from 1 January 2026, including the 60-day blocking rule, and how to meet it from Day 1.

Sources last verified: 12 October 2026 Official sources cited at the end of this page. Our regulatory compliance engine meets these rules on Day 1. It collects and checks each self-certification, runs the TIN, reasonableness and other required due diligence checks, resolves indicia automatically instead of by your compliance team, and prepares the validated report, […]

Greek financial institutions are entering a decisive phase in the evolution of cross-border tax reporting. Beginning 1 January 2026, the OECD’s revised Common Reporting Standard—widely referred to as CRS 2.0—extends mandatory reporting to electronic money instruments, central bank digital currencies (CBDCs), and indirect exposures to crypto-assets. This shift complements the EU’s Directive on Administrative Cooperation […]

2026 marks a major turning point for Austria’s financial sector as CRS 2.0 takes effect, expanding the OECD’s reporting framework to include digital assets, tokenized instruments, and enhanced due-diligence obligations. This next-generation standard requires Austrian banks, custodians, fintechs, and crypto service providers to modernize onboarding, monitoring, and cross-border reporting to meet stricter global transparency requirements. […]