Austria publishes updated EU list of non-cooperative tax jurisdictions (tax havens)
Austria's Federal Ministry of Justice has published an update to the EU's official list of non-cooperative countries and territories for tax purposes, effective 1 March 2026. The list identifies jurisdictions that do not meet international tax transparency and exchange-of-information standards.
What changed
The regulation publishes two lists as of 1 March 2026. The main list (Annex II) now includes: Antigua and Barbuda, Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Morocco, Montenegro, Seychelles, and Turkey. A secondary list (Annex I) remains unchanged and includes: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, Russian Federation, Samoa, Trinidad and Tobago, US Virgin Islands, and Vanuatu.
Who is affected
Austrian companies, investors, financial institutions, and tax authorities must be aware of which jurisdictions are classified as non-cooperative. These designations can affect tax reporting requirements, transfer pricing documentation, and compliance obligations under Austrian and EU tax law.
When it takes effect
The regulation takes effect upon publication (4 August 2026), and the country lists apply as of 1 March 2026, with annual reviews on 1 March of each subsequent year unless a new announcement is made.