The Netherlands has revised its lists of low-tax and non-cooperative jurisdictions for tax purposes, announcing the removal of Antigua and Barbuda, Belize, and the Seychelles.
The lists are used for Dutch tax rules, targeting jurisdictions with tax rates below 9% or those labeled non-cooperative by the EU.
The updated lists now include the following jurisdictions, with some appearing on both the low-tax and non-cooperative lists: Anguilla, the Bahamas, Bahrain, Barbados, Bermuda, the British Virgin Islands, the Cayman Islands, Fiji, Guam, Guernsey, the Isle of Man, Jersey, Palau, Panama, Russia, Samoa, Trinidad and Tobago, Turkmenistan, the Turks and Caicos Islands, the US Virgin Islands, Vanuatu, and American Samoa.
The updated list of low-tax and non-cooperative jurisdictions took effect on 1 January 2025.
