EU: Updates to list of non-cooperative jurisdictions

The grey list includes the following 25 jurisdictions.

The grey list includes the following 25 jurisdictions.

The Council of the European Union on 24 February 2022 adopted conclusions [PDF 429 KB] for a revised EU list of non-cooperative jurisdictions for tax purposes.

The EU Council agreed to the following action:

  • To add the Bahamas, Belize, Bermuda, the British Virgin Islands, Israel, Monserrat, Russia, Tunisia, Turks and Caicos Islands, and Vietnam to Annex II of the list (the so-called “grey list”)

With today’s revision, the grey list includes the following 25 jurisdictions: Anguilla, Bahamas, Barbados, Belize, Bermuda, Botswana, British Virgin Islands, Costa Rica, Dominica, Hong Kong, Israel, Jamaica, Jordan, Malaysia, Montserrat, North Macedonia, Qatar, Seychelles, Thailand, Tunisia, Turkey, Uruguay, Russia, Turks and Caicos Islands, and Vietnam.

No jurisdictions were added to or removed from the list of non-cooperative jurisdictions (Annex I).

Read a February 2022 report prepared by KPMG’s EU Tax Centre 


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.