Finland is set to implement its domestic crypto-asset reporting framework in 2026, marking a major step toward standardized tax transparency for digital assets. The plan follows the Organisation for Economic Co-operation and Development (OECD)’s global Crypto-Asset Reporting Framework (CARF), which establishes rules for how governments collect and exchange tax information related to crypto transactions.
The Finnish government confirmed that the proposal for its national CARF law is nearly complete and will be introduced to Parliament before the December 31, 2025 deadline outlined in the EU’s DAC8 directive. DAC8 requires all EU member states to adopt and publish laws enabling cross-border crypto tax data sharing by the end of 2025.
What the Framework Requires
Under the forthcoming rules, crypto-asset service providers operating in Finland will be obligated to report user data and transaction details, including exchange and transfer operations, to the Finnish Tax Administration. The system will cover both domestic and international users with accounts on Finnish-registered platforms.
Data collection will officially begin in January 2026, and the first reports are due by January 31, 2027. Authorities say the initiative aims to improve tax compliance, close loopholes in cross-border reporting, and reduce digital asset–related tax evasion.
Aligning With Global Standards
Finland’s new framework will place the country among more than 50 nations participating in the OECD’s CARF initiative, promoting consistent information exchange across jurisdictions. This alignment reflects a growing international consensus that crypto markets require the same transparency standards as traditional finance.
According to Finnish tax officials, “almost everything is ready” for the domestic rollout. Once approved, Finland will join early adopters like Germany and the Netherlands in implementing CARF alongside the EU’s DAC8 rules, a move expected to reshape how crypto tax reporting is conducted across Europe.