TL;DR
- Finland will present its crypto tax framework in 2026 following OECD and EU DAC8 standards.
- Data collection begins in January 2026; first report due on January 31, 2027
- Finland joins more than 50 countries adopting the OECD’s CARF framework.
Finland is preparing to introduce its domestic crypto-asset reporting framework in 2026, a bill designed to standardize tax transparency for digital assets. The initiative follows the Organisation for Economic Co-operation and Development (OECD) guidelines under the Crypto-Asset Reporting Framework (CARF), which establishes procedures for how governments collect and share tax-related information on cryptocurrency transactions.
According to Finland’s Ministry of Finance, the national CARF proposal is in its final stages and will be presented to Parliament before the December 31, 2025 deadline required under the European Union’s DAC8 directive. The directive obliges all EU member states to enact legislation allowing the exchange of crypto tax data across borders by the end of 2025. Once enacted, Finland will begin collecting transaction data in January 2026, with the first reporting cycle scheduled for January 31, 2027.
Officials stated that the program’s objective is to strengthen tax compliance, close existing loopholes in international reporting, and limit tax evasion linked to digital assets. The framework aims to align domestic oversight with international standards while ensuring that crypto activity receives the same level of scrutiny as conventional financial instruments.
Alignment With Global Standards
Finland’s upcoming policy places the country among more than 50 jurisdictions participating in the OECD’s CARF initiative, encouraging uniform information exchange and reinforcing accountability among market participants. This coordination mirrors a broader global effort to integrate crypto into existing tax and regulatory systems.
Authorities in Helsinki have confirmed that “almost everything is ready” for implementation. Once Parliament approves the measure, Finland will join early adopters such as Germany and the Netherlands, both of which have already moved to integrate CARF alongside DAC8 compliance.
