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Germany Amends Tax Haven Defense Ordinance on Non-Cooperative Jurisdictions Including Addition of Antigua and Barbuda, Belize, Russia, and Seychelles

|Approved Changes|Germany
Germany

Germany published the Second Ordinance amending the Tax Haven Defense Ordinance in the Official Gazette on 20 December 2023. The Tax Haven Defense Ordinance provides a list of 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 made as a result of the 17 October 2023 decision by …

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