Global Tax Insights

Switzerland has announced that it will postpone until 2027 the implementation of automatic tax information exchange on crypto-assets under the OECD’s emerging CRS-Crypto  framework. The decision extends the period during which investors, financial intermediaries and digital asset platforms operating in Switzerland will not yet be required to automatically report crypto-related information to foreign tax authorities. This represents a notable development in the evolving landsc

Malta has developed one of the most unique and sophisticated tax systems within the European landscape. Although the statutory corporate income tax rate stands at 35 %, the country operates a refund mechanism that significantly reduces the effective tax burden for many types of activities. This structure, fully compliant with EU law, has positioned Malta as an attractive hub for international holding structures, cross-border trading operations and global service companies.

The European Union has strengthened its fiscal transparency framework by updating its tax cooperation agreements with five non-EU European countries: Switzerland, Liechtenstein, Andorra, Monaco and San Marino. The decision, adopted by the Council of the EU (ECOFIN configuration), aims to modernise information-sharing practices and reinforce joint efforts to combat tax evasion and cross-border financial opacity.