Austria's Federal Ministry of Justice published the Tax Haven Notification Regulation 2026 on 3 August 2026, adopting the EU's non-cooperative jurisdictions list as it stood on 1 March 2026, with Panama, Russia, and the US among the twelve countries named on Annex I.Â
The Austrian Federal Ministry of Justice has published the Tax Haven Notification Regulation 2026 (StO-KVO 2026) in the Official Gazette on 3 August 2026, updating the country’s reference to the European Union’s list of non-cooperative jurisdictions for tax purposes.
The regulation implements the EU list as it stood on 1 March 2026 in accordance with Section 18(2) of Austria’s Country-by-Country Reporting Publication Act (CBCR-VG).
Under the updated regulation, Annex II (jurisdictions that have committed to addressing EU concerns but have not yet fully implemented the required tax reforms) includes: Antigua and Barbuda, Belize, the British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Morocco, Montenegro, Seychelles, and Turkey. .
The regulation also confirms that Annex I, which lists jurisdictions considered non-cooperative for tax purposes, remains unchanged. The jurisdictions listed are: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad and Tobago, the US Virgin Islands, and Vanuatu.
The regulation entered into force on 3 August 2026 and applies the EU list of non-cooperative tax jurisdictions as of 1 March 2026 until a new notification regulation is issued.
