CRS 2.0 expands the reporting framework to include crypto assets and digital investment accounts held through Bermuda financial institutions from Q2 2026. If you hold digital assets through a Bermuda-domiciled fund, exchange, or custodian, that entity must now report your account information to your country of tax residence. US investors are primarily affected through their FATCA obligations. Non-US investors from CRS participating countries including India, the UK, and EU member states will see their Bermuda digital asset holdings reported to their home tax authorities.