毕马威（KPMG）：2024年瑞士区块链技术发展研究报告（英文版） conv.docxVIP

Report2KPMGBlock

Report2

January2025KPMGSwitzerland

TheFoundationDLTofDigitalTrus

TheFoundation

1 Introduction 3

2Introduction42.1FinancialSectorinSwitzerland5

2.2 CryptoValley 6

3RegulatoryOverview73.1Regulatorydevelopments8

3.2 Prudentialtreatmentofcryptoexposures 11

4TaxOverview144.1Staking:SwissTaxImplicationsforFinancialInstitutions15

4.2 OutlookCARF 19

5DLTinAudit225.1InnovationinAudit23

6 YourContacts 26

2KPMGBlockchainReport2024

1 Introduction

KPMG’sBlockchainReport2024providesyouwithacomprehensiveanalysiswithvaluableinsightsintothecurrentstateandfutureprospectsofDistributedLedgerTechnology(DLT)inSwitzerland.ThefirstchapterintroducesthetransformativepotentialofDLTandtheadoptionofDLTwithintheSwissfinancialsector.

Subsequentchaptersprovideadetailedoverviewoftheregulatorylandscape,includingkeydevelopmentsandtheirimpactontheindustry.Wealso