The Finance Ministry has published an Order No. ZMF-1303 on 21st December 2016 regarding an updated tax haven list. This list applies from 29th December 2016 contains the following countries:

Antigua and Barbuda, the Bahamas, Brunei, Christmas Island, the Cook Islands, the Dominican Republic, Fiji, Grenada, Guam, the Republic of Guyana, Hong Kong, Labuan, Liberia, Macau, Maldives, the Republic of the Marshall Islands, New Caledonia, Oman, Palau, Panama, Pitcairn Islands, St. Lucia, Sark, the United Arab Emirates, the US Virgin Islands and Vanuatu.