France: Revised list of non-cooperative jurisdictions issued

The revised list removes Belize, the Bahamas, and the Seychelles.

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May 19, 2025

The French tax authorities on May 7, 2025, published a revised list of non-cooperative jurisdictions removing Belize, the Bahamas, and the Seychelles.

The French list generally follows the EU list of non-cooperative jurisdictions adopted by the Council of the EU on February 18, 2025, but applies additional local tax good governance criteria.

Accordingly, the French list includes the following jurisdictions and territories: American Samoa, American Virgin Islands, Anguilla, Antigua and Barbuda, Fiji, Guam, Palau, Panama, Russia, Samoa, Trinidad and Tobago, Turks and Caicos Islands, Vanuatu.

Note that France applies different defensive measures depending on the criteria based on which a country is listed

Read a May 2025 report prepared by the KPMG’s EU Tax Centre

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