On 4 January 2025, the Greek Public Revenue Authority (AADE) published Decision A. 1198 of 20 December 2024, which establishes the list of jurisdictions that are considered non-cooperative for the 2023 tax year. Inclusion in the list affects certain tax matters, including restrictions on the deductibility of payments to such jurisdictions, unless it is proven that there is no element of tax avoidance or evasion involved. For the whole of 2023, the following jurisdictions are considered non-c…