The German Ministry of Finance has published a draft ordinance to amend the Tax Haven Defense Ordinance, which lists the jurisdictions treated as non-cooperative for the purpose of the Law to Prevent Tax Avoidance and Unfair Tax Competition (the Tax Haven Defense Law). The amendments are being made as a result of the February and October 2026 decisions of the EU Economic and Financial Affairs Council to amend the EU list of non-cooperative jurisdictions (Annex I). The February 2026 decision …
