CRS 3.0 and CARF: Tax Transparency 2026 – What Swiss Trustees Need to Know Now!

SPEAKERS
Matthias Staubli, Director, Tax & Legal Services PwC www.pwc.ch  
Amanda Ess , Manager, Tax & Legal Services PwC www.pwc.ch   

TOPIC
CRS 3.0 and CARF:
Tax Transparency 2026 – What Swiss Trustees Need to Know Now!

• CRS 3.0: New Obligations and Increased Transparency
  An overview of the most important changes, concrete action items, and recommendations for AEOI-compliant client management.
• CARF: Crypto-Assets in the Spotlight of Tax Authorities
  An overview of the new reporting framework, key pitfalls, and practical case studies for Swiss trustees.

SPEAKERS CV
MATTHIAS STAUBLI advised national and international financial institutions in Switzerland, Liechtenstein and abroad for Operational tax topics for more than 10 years. He leads the Operational Tax Practice at PwC Switzerland and Liechtenstein. Matthias supports financial institutions on a wide range of operational tax matters, with a particular focus on CRS, FATCA, CARF, and related topics, supporting clients from initial implementation through to ongoing compliance. Matthias has extensive experience conducting periodic reviews and audits for multinational financial institutions across Switzerland and Europe.

AMANDA ESS is a Manager in our Operational Tax practice and has almost 10 years of experience specializing in Automatic Exchange of Information (AEOI). She joined PwC from the Tax Authority, where she was dealing with AEOI since its implementation. Amanda advises financial institutions in Switzerland and Liechtenstein on compliance and implementation of FATCA and CRS regulations.

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