On 27 December 2023, the Greek tax authority (AADE) released Circular No. A.1205, outlining which jurisdictions qualify as preferential tax regimes for the 2022 tax period. The list comprises nations where the corporate income tax and capital gains tax rates for legal entities are lower than 60% of the corresponding rates in Greece. The updated jurisdiction list is as follows:
Andorra, Albania, Anguilla, Bahrain, Bahamas, Barbados, Belize, Bermuda, Bonaire, Bosnia and Herzegovina, Bulgaria, British Virgin Islands, Cayman Islands, Cyprus, Guernsey, Gibraltar, Hungary, Ireland, Isle of Man, Jersey, Kosovo, Kyrgyzstan, Liechtenstein, Maldives, Macau, Marshall Islands, Moldova, Mongolia, Monaco, Montenegro, North Macedonia, Paraguay, Qatar, Saudi Arabia, Saba, St. Eustatius, Tokelau, Turkmenistan, Timor-Leste, Turks and Caicos Islands, United Arab Emirates, and Vanuatu.
As compared to the prior list, only Tokelau added to the list.
