香港特區政府就加密資產申報框架（CARF）及共同申報準則（CRS）修訂展開公眾諮詢。財經事務及庫務局局長許正宇表示，將修訂《稅務條例》（第112章）以落實 CARF 與新版 CRS，計劃於2026年內完成本地立法；目標自2028年起與合適夥伴稅務管轄區按互惠原則，自動交換涉及加密資產交易的稅務資料，並自2029年起實施修訂版 CRS。交換夥伴須符合資料保密與安全標準，藉此配合打擊跨境逃稅行為，並維護香港國際金融與商貿中心的聲譽。

The Hong Kong Special Administrative Region (HKSAR) Government has launched a public consultation on the Crypto-Asset Reporting Framework (CARF) and the revised Common Reporting Standard (CRS). Mr. Christopher Hui, Secretary for Financial Services and the Treasury, stated that the Inland Revenue Ordinance (Cap. 112) will be amended to implement CARF and the updated CRS, with the aim of completing local legislation within 2026. The government targets the automatic exchange of tax information related to crypto-asset transactions with eligible partner tax jurisdictions on a reciprocal basis starting from 2028, and the implementation of the revised CRS from 2029. Exchange partners must meet data confidentiality and security standards, so as to support the fight against cross-border tax evasion and uphold Hong Kong’s reputation as an international financial and commercial center.