Poland and the Czech Republic updated their lists of non-cooperative jurisdictions

Poland published a list of jurisdictions identified by the EU that are not included in its national list of tax havens. Compared to 2025, Fiji and Trinidad and Tobago were removed, while Turks and Caicos and Vietnam were added. The list now contains six countries: Guam, Palau, Russia, American Samoa, Turks and Caicos, and Vietnam. Poland applies a dual system – a separate national list with stricter measures (e.g. increased withholding tax) and an additional EU-based list, which is linked to more lenient rules.

The Czech Republic updated its list for the purposes of the controlled foreign company (CFC) rules. This list directly mirrors the EU list and includes, for example, American Samoa, Anguilla, Guam, Palau, Panama, Russia, Turks and Caicos, the U.S. Virgin Islands, Vanuatu, and Vietnam. Companies resident in these jurisdictions are automatically treated as CFCs, and all of their income – not only passive income – is subject to taxation at the level of the parent company.

While Poland distinguishes between the national and EU lists with differing tax consequences, the Czech Republic directly adopts the EU list and links it to strict CFC rules.