Germany published the Third Ordinance amending the Tax Haven Defense Ordinance in the Official Gazette on 30 December 2024. 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 February and October 2024 decisions of the EU Economic and Financial Affairs Council to remove Antigua and Barbuda, the Bahamas, …
