The Czech Republic Ministry of Finance has released Financial Bulletin No. 9/2024, containing a notice regarding the lists of non-cooperative jurisdictions for various periods about the Czech Republic’s controlled foreign company (CFC) regulations.

The lists are derived from the non-cooperative jurisdictions the Council of the European Union identified, which saw Antigua and Barbuda removed as per the recent revision in October 2024.

This newly updated list follows after the Ministry of Finance released Financial Bulletin No. 3/2024 on 28 February 28, 2024, in which it updated the list of non-cooperative jurisdictions related to the country’s CFC rules.

For the period from 7 October 2020 to 25 February 2021: 

  • American Samoa,
  • Anguilla, Barbados,
  • Fiji, Guam, Palau,
  • Panama, Samoa,
  • Seychelles,
  • Trinidad and Tobago,
  • US Virgin Islands, and
  • Vanuatu.

For the period 26 February 2021 to 11 October 2021: 

  • American Samoa,
  • Anguilla,
  • Dominica,
  • Fiji, Guam,
  • Palau,
  • Panama,
  • Samoa,
  • Seychelles,
  • Trinidad and Tobago,
  • US Virgin Islands and;
  • Vanuatu.

For the period 12 October 2021 to 11 October 2022: 

  • American Samoa,
  • Fiji,
  • Guam,
  • Palau,
  • Panama,
  • Samoa,
  • Trinidad and Tobago,
  • US Virgin Islands and;
  • Vanuatu;

For the period 12 October 2022 to 20 February 2023: 

  • American Samoa,
  • Anguilla,
  • Bahamas,
  • Fiji, Guam,
  • Palau,
  • Panama,
  • Samoa,
  • Trinidad and Tobago,
  • Turks and Caicos Islands,
  •  US Virgin Islands, and
  • Vanuatu.

For the period 21 February 2023 to 22 October 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,
  • US Virgin Islands;
  • Vanuatu.

For the period 23 October 2023 to 25 February 2024:

  • American Samoa,
  • Anguilla,
  • Antigua and Barbuda,
  • Bahamas,
  • Belize,
  • Fiji,
  • Guam,
  • Palau,
  • Panama,
  • Russia,
  • Samoa,
  • Seychelles,
  • Trinidad and Tobago,
  • Turks and Caicos Islands,
  • US Virgin Islands, and;
  • Vanuatu.

For the period 26 February 2024 to 17 October 2024: 

  • American Samoa,
  • Anguilla,
  • Antigua and Barbuda,
  • Fiji,
  • Guam,
  • Palau,
  • Panama,
  • Russia,
  • Samoa,
  • Trinidad and Tobago,
  • US Virgin Islands and;
  • Vanuatu.

From 18 October 2024: 

  • American Samoa,
  • Anguilla,
  • Fiji,
  • Guam,
  • Palau,
  • Panama,
  • Russia,
  • Samoa,
  • Trinidad and Tobago,
  • US Virgin Islands, and;
  • Vanuatu.