Booking options
€180
+ VATCourse Images
CARF in Practice: From Crypto Tax Transparency to Reporting Readiness
- 30 Day Money Back Guarantee
- Completion Certificate
- 24/7 Technical Support
Dates
Highlights
Live Online
3 CPD Units | 3 Hours
The EIMF Live Online Learning Experience
Participants will receive access to the recorded sessions of the course.
EIMF subject-matter experts deliver engaging and interactive courses across a broad spectrum of areas, that can be enjoyed in the comfort of your own chosen environment. Read more
Course Overview
The Crypto-Asset Reporting Framework (CARF) is the OECD's dedicated tax transparency regime for Crypto-Assets. It was introduced because the Common Reporting Standard (CRS) was not designed to capture the transaction types, holding structures and service-provider models that characterise crypto markets.
CARF has moved from framework design to phased implementation, with first exchanges expected from 2027 in a growing number of jurisdictions. For affected organisations, the practical challenge is no longer awareness of the regime, but the ability to assess scope, identify boundaries, structure implementation questions and build reporting readiness.
This course will provide a focused, practice-oriented entry point into CARF. It will examine why the regime exists, how its main components work, where the difficult edges lie, and what early implementation work typically involves - including RCASP qualification, due diligence operationalisation, documentation logic, governance and reporting-data dependencies.
Participants leave with a structured understanding of CARF and a clearer view of where internal assessment and preparation work is needed.
Training Objectives
By the end of the programme, participants will:
Understand why CARF was developed as a separate OECD regime and how it differs from CRS in structure, transaction logic and reporting approach
Be able to describe the main components of CARF, including Relevant Crypto-Assets, Reporting Crypto-Asset Service Providers (RCASPs), Relevant Transactions and due diligence procedures
Recognise the RCASP qualification as the central threshold question in any first-stage CARF assessment
Distinguish where CARF ends and CRS / CRS 2.0 continues, including the treatment of CBDCs, Specified Electronic Money Products and indirect crypto-related exposures
Be able to analyse at a high level whether a business model, service structure or transaction flow may raise CARF relevance
Understand how CARF-related questions translate into governance, ownership, documentation and control requirements inside real organisations
Have a working knowledge of what early reporting-readiness work involves, including data dependencies, transaction mapping and output-readiness considerations
Be better positioned to identify where further internal assessment, documentation or implementation work is needed
Training Outline
Why CARF? Why not just CRS?
The OECD's rationale for a separate crypto-asset reporting regime
Structural and substantive limits of CRS in the crypto context
CARF and CRS as coordinated but distinct frameworks
Why CARF matters now: the current implementation moment
CARF Core Systematics
Relevant Crypto-Assets: scope and definitional logic
Reporting Crypto-Asset Service Providers (RCASPs): the central threshold question
Relevant Transactions: exchanges, transfers and reportable categories
Reportable Users and due diligence procedures
First-stage classification questions in practice
Implementation, Documentation and Reporting Readiness
From scope assessment to governance and ownership
RCASP qualification scenarios: centralised exchanges, payment providers, platform-based models
Operationalising due diligence: user classification and AML/KYC alignment
Documentation logic for scope positions and classification decisions
Reporting readiness: data dependencies, transaction mapping, reporting fields, aggregation logic and output readiness
Typical early-stage artefacts: scope memos, classification views, ownership maps
Boundaries, Difficult Edges and the CRS Interface
Self-custody, non-custodial wallets and transfer visibility
Emerging DeFi-related questions and the limits of the current framework
The disciplined boundary with CRS / CRS 2.0: CBDCs, Specified Electronic Money Products and indirect crypto exposures
Framing boundary questions where interpretation remains open
Implementation Landscape and Closing Discussion
The 2027, 2028 and 2029 exchange waves
Selected implementation dynamics across key jurisdictions
Participant discussion: scoping concerns, sector-specific questions and next steps
Who Should Attend
Tax transparency and tax compliance professionals
Compliance officers and compliance managers
Legal and regulatory affairs professionals
AML/KYC and onboarding specialists
Governance, risk and internal control professionals
Chief Compliance Officers and Heads of Regulatory Affairs at digital-asset service providers
Data, reporting and technology professionals involved in regulatory implementation
Senior professionals in financial services, fintech, digital assets and payments assessing CARF exposure
Training Style
The seminar is delivered as a structured expert presentation supported by slides, with regime concepts explained through analytical reasoning and illustrated through selected practical scenarios.
Participants are encouraged to raise questions and connect the material to their own professional context throughout the session.
CPD Recognition
This programme may be approved for up to 3 CPD units in Financial Regulation. Eligibility criteria and CPD Units are verified directly by your association, regulator or other bodies which you hold membership.
In-house Training
For groups within the same organisation, this course may be customized to meet any specific needs and delivered in-house.
Facilitators
Niko Sievert
Dr. Niko Sievert is a specialist in tax transparency, cross-border reporting and compliance architecture. His work focuses on the practical implementation of international reporting regimes, including CRS, FATCA, QI and CARF, with particular attention to the translation of regulatory frameworks into due diligence, documentation, governance and operational structures. He has worked on cross-border reporting questions in both financial-institution and advisory settings, including early-stage CARF scope assessment and implementation structuring in the context of a major financial institution. His approach combines legal and regulatory analysis with a strong focus on how reporting obligations operate in practice — across classification, data, controls, documentation and organisational ownership. Dr. Sievert holds a PhD from the University of London and an LL.M. from The American University in Cairo. He is the founder of Sievert Consulting FZCO, a specialist advisory firm focused on international tax transparency and reporting-related implementation questions.