EU Non-Cooperative Tax Jurisdictions (Annex II)
EU-TAXfinancial restrictions
EU Non-Cooperative Tax Jurisdictions (Annex II) is a sanctions program maintained by Council of the European Union (Tax Non-Cooperative Jurisdictions) (EU-TAX) targeting Belize, Brunei, Eswatini, Jordan, Montenegro, Morocco, Turkey and British Virgin Islands. It imposes financial restrictions.
Last updated 4 Jun 2026
Overview
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.
Legal bases
- Council Conclusions on the EU list of non-cooperative jurisdictions for tax purposes