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Daniela Riegel | February 27, 2024

Update of the list of non-cooperative jurisdictions

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Since 2017, the EU has compiled a list of tax non-cooperative jurisdictions, which is updated twice a year. The Bahamas, Belize, the Seychelles and the Turks and Caicos Islands were removed from the list on 20 February 2024. This update leaves the following 12 jurisdictions on the EU list:

  • American Samoa
  • Anquilla
  • Antigua and Barbuda
  • Fiji
  • Guam
  • Palau
  • Panama
  • Russia
  • Samoa
  • Trinidad and Tobago
  • US Virgin Islands
  • Vanuatu

Inclusion in the list may have tax implications for us, e.g. in terms of the reporting requirements for cross-border arrangements, the DAC 6 Directive or the option to apply lower withholding tax rate.

The next revision of the list is scheduled for October 2024. More information on this topic can be found here.