EU Tax Sanctions
EU-TAXAdvisoryCouncil of the European Union (Tax Non-Cooperative Jurisdictions) (EU-TAX) maintains 2 active sanctions programs targeting 19 countries, including American Samoa, Anguilla, Belize, British Virgin Islands, Brunei, Eswatini, Greenland and Guam. This page lists every EU Tax program, what each restricts, and links through to the affected countries and the underlying legal sources.
Programs
2
Countries targeted
19
Countries targeted by EU Tax
EU Tax Sanctions Programs
EU Non-Cooperative Tax Jurisdictions (Annex I)
Annex I (blacklist) of the EU list of non-cooperative jurisdictions for tax purposes. Lists 9 jurisdictions that failed to comply or refused to engage. Situation on: 17 February 2026.
EU Non-Cooperative Tax Jurisdictions (Annex II)
Annex II (grey list) of the EU list of non-cooperative jurisdictions for tax purposes. Lists 9 jurisdictions that committed to address deficiencies. Situation on: 17 February 2026.