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Hong Kong will legislate on the declaration framework for crypto assets, aiming to complete it by 2026

By: rootdata|2026/04/01 13:42:02
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The Deputy Secretary for Financial Services and the Treasury of Hong Kong, Chan Ho Lam, stated at the 2026 Annual Tax Seminar of the Association of Chartered Certified Accountants (ACCA) Hong Kong Branch that the OECD has revised the Common Reporting Standard (CRS) to include new digital financial products such as central bank digital currencies and has optimized the reporting and due diligence requirements for financial institutions.

In addition, the OECD has released the Crypto-Asset Reporting Framework (CARF) so that tax jurisdictions can automatically exchange crypto-asset transaction information to enhance transaction transparency. The Hong Kong Legislative Council has expressed support, with the goal of completing legislation by 2026.

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