On 24 February 2023, the Czech Republic released Financial Bulletin No. 3/2023, that announced the non-cooperative jurisdictions list for the Czech Republic’s controlled foreign company (CFC) regulations. The list has been updated in accordance with the revised list of non-cooperative jurisdictions approved by the Council of the European Union on February 14, 2023, and subsequently published in the Official Journal on February 21, 2023.

The updated list includes the following countries effective as of February 21, 2023: American Samoa, Anguilla, Bahamas, British Virgin Islands, Fiji, Guam, Costa Rica, Marshall Islands, Palau, Panama, Russia, Samoa, Trinidad and Tobago, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu.