Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union. This update, formally approved by the EU Council on 17 February 2026, removes Fiji, Samoa, and Trinidad and Tobago from the list, while Vietnam and the Turks and Caicos Islands - delisted in February 2024 - have now been added back. The revised Blacklist applies as from the date of its publication.
In addition to the Blacklist, the EU has also published the Greylist, which identifies jurisdictions with pending commitments to implement tax good‑governance principles under the EU screening process.
In this Alert, our Tax Partner, Petya Dimitrova, and our Chief Knowledge Officer, Marie Bentley, provide a detailed overview of these developments and their practical implications for Luxembourg taxpayers, particularly regarding disclosure, reporting and potential deductibility impacts.