Finland: Implementation of CRS 2.0
Effective January 1 2026
The Finnish Tax Administration on January 21, 2026, issued a newsletter announcing the legal amendments to the common reporting standard (CRS) framework, based on the European Union's Eighth Directive on Administrative Cooperation (DAC8), effective from January 1, 2026.
The EU DAC8 introduces the OECD’s cryptoasset reporting framework (CARF) applicable to reporting cryptoasset service providers (RCASPs), as well as the OECD’s revisions to the CRS (CRS 2.0).
Read a February 2026 report prepared by the KPMG member firm in Finland