From 1 January 2010, companies have to report in their tax returns payments made to tax havens of EUR 100,000 or more. Payments which are not reported are not deductible from the taxable profits.
In response to Parliamentary Question No. 22.2355 B. Drèze, the Minister of Finance on 25 February 2014 indicated that the list of tax havens for which those reporting obligations apply is extended with: