政策法规现行有效欧盟(统一法规)清关税务

The Council updates the EU list of non-cooperative tax jurisdictions as cooperation delivers further progress

效力	法规类型	发布日期	生效日期	发文机构
现行有效	行政法规	2026-10-09	2026-10-09	European Commission - Taxation and Customs Union

发布10-09

生效10-09

摘要总结AI 辅助解读

欧盟理事会于2026-10-09更新非合作税务管辖区名单。巴拿马和越南因取得显著进展，从附件一（不合作名单）移至附件二（合作但需监控名单）。安圭拉因未解决信息交换框架问题被新增关注但仍留在附件一。附件一现包含8个管辖区：美属萨摩亚、安圭拉、关岛、帕劳、俄罗斯、特克斯和凯科斯群岛、美属维尔京群岛、瓦努阿图。附件二包含10个管辖区。该名单直接影响欧盟成员国对列名管辖区采取的防御性税收措施及清关合规审查。

The update reflects both progress made by jurisdictions through cooperation with the EU and remaining concerns in the areas of tax transparency and fair taxation.

Updates made to Annex I

The Council decided to remove Panama and Viet Nam from Annex I, the list of non-cooperative jurisdictions, following significant steps taken to address outstanding issues. Both jurisdictions were moved to Annex II (the list of cooperative jurisdictions) pending an in-depth review by the Global Forum of their exchange of information frameworks. This development confirms the positive effects of constructive engagement with jurisdictions on tax good governance matters. The Council also recognised the progress achieved by Vanuatu on tax transparency, although the jurisdiction remains in Annex I due to outstanding concerns in another area. In turn, further concerns were identified for Anguilla, as the jurisdiction did not address the issues related to its exchange of information framework. The Council regrets this development and has invited the jurisdiction to engage with the EU’s Code of Conduct Group and the Global Forum to resolve the issues. Following these changes, Annex I comprises 8 jurisdictions: American Samoa, Anguilla, Guam, Palau, the Russian Federation, Turks and Caicos, US Virgin Islands, and Vanuatu.

09 October 2026

Annex I: American Samoa, Anguilla, Guam, Palau, Russia, Turks And Caicos, Us Virgin Islands, Vanuatu

Annex II: British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Panama, Türkiye, Viet Nam

Progress identified in Annex II

Annex II, the list of cooperative jurisdictions, reflects the ongoing EU cooperation with international partners.

Belize is removed from Annex II after taking the necessary steps to ensure compliance with the international standard on exchange of information on request.

Montenegro fulfilled its commitment to be granted an in-depth review by the Global Forum but will remain under monitoring pending the publication of the outcome.

Brunei Darussalamwas granted additional time to bring its tax framework in line with the principles of fair taxation. As a result, Annex II currently includes 10 jurisdictions: British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Panama, Türkiye and Viet Nam. The EU will closely monitor relevant developments in each jurisdiction.

Background

The EU list serves as a tool to encourage jurisdictions to adopt robust tax governance standards, combatting tax fraud, evasion, and avoidance worldwide. Based on objective, internationally recognised criteria—such as tax transparency and adherence to anti-BEPS (Base Erosion and Profit Shifting) standards—the list facilitates dialogue and cooperation between the EU and international partners. The EU list of non-cooperative jurisdictions for tax purposes is an intergovernmental process led by the Council. The European Commission provides technical assistance to jurisdictions in the scope of the exercise seeking to improve their tax frameworks and collaborates with EU Member States to revise and strengthen the listing criteria in line with international developments. Ongoing efforts include enhancing coordination among Member States on applying defensive tax measures against listed jurisdictions. The list is reviewed twice annually to ensure it remains relevant and accurate over time. EU List Evolution - 09 October 2026

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For further information

[Common EU list of third country jurisdictions for tax purposes](https://taxation-customs.ec.europa.eu/taxation/common-eu-list-third-country-jurisdictions-tax-purposes_en)

[Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes](https://www.consilium.europa.eu/media/qjto30yl/st13854en26.pdf)

[EU list of non-cooperative jurisdictions for tax purposes (Consilium)](https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/)

Publication date

9 October 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)