Poland’s Ministry of Finance has initiated a public consultation on a proposed legislation that identifies countries and territories involved in harmful tax practices, classifying them as low-tax jurisdictions.

The bill proposes to remove Andorra from the list of low-tax jurisdictions.

The consultation ends on 27 November 2024.

The revised list includes Anguilla, Antigua and Barbuda, Bahrain, the British Virgin Islands, the Cook Islands, Dominica, Grenada, Hong Kong, Liberia, Macau, the Maldives, the Marshall Islands, Mauritius, Monaco, Nauru, the Netherlands Antilles, Niue, Panama, Samoa, Sark, Seychelles, St. Lucia, Tonga, Vanuatu and the US Virgin Islands.

The regulation is set to take effect on 1 January 2025. When enacted, the bill will update the list of low-tax jurisdictions and replace the regulation of 28 March 2019 on harmful tax competition.