Germany Amends Tax Haven Defense Ordinance on Non-Cooperative Jurisdictions Including Addition of Antigua and Barbuda, Belize, Russia, and Seychelles

Germany published the Second Ordinance amending the Tax Haven Defense Ordinance in the Official Gazette on 20 December 2023. The Tax Haven Defense Ordinance provides a list of jurisdictions treated as non-cooperative for the purpose of the Law to Prevent Tax Avoidance and Unfair Tax Competition (the Tax Haven Defense Law). The amendments are made as a result of the 17 October 2023 decision by the EU Economic and Financial Affairs Council to add Antigua and Barbuda, Belize, and Seychelles to …