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Evolution of EU list of havens

22 2021 12 jurisdictions 9 jurisdictions American , , , , , , , Jordan, , , , , , , , Samoa, , , , US Virgin

Moved from black list to grey list Barbados

Added to the black list Removed from the grey list Dominica , and

6 12 jurisdictions 2020 10 jurisdictions , Anguilla, Australia, Botswana, Eswatini, Jordan, Maldives, Morocco, Namibia, Barbados, Fiji, Guam, Palau, Saint Lucia, Thailand, Turkey Panama, Samoa, Seychelles, Trinidad and Tobago, Vanuatu, US

9 jurisdictions Moved from grey list to black list Anguilla American Samoa, , Fiji, Guam, Oman, Samoa, Trinidad and Tobago, Vanuatu, Added to the black list Removed from the grey list US Virgin Islands Barbados ,

Removed from the blacklist , Oman

Taxation and Customs Union 18 February 12 jurisdictions 2020 13 jurisdictions American Samoa, Cayman Anguilla, Australia, Bosnia and Herzegovina, Botswana, Eswatini, Jordan, Islands, Fiji, Guam, Palau, Maldives, Morocco, Mongolia, Namibia, Saint Lucia, Thailand and Turkey Panama, Samoa, Seychelles, Oman, Trinidad and Tobago, Vanuatu, US Virgin Islands

Moved from grey list to black list Cayman Islands, Palau and Seychelles

Added to the black list Removed from the grey list Panama and , , Bahamas, Barbados, Belize, , , Cabo Verde, Cayman Islands, , Curacao, , , , , and and

8 November 9 jurisdictions 2019 32 jurisdictions American Samoa, Belize, Anguilla, , Armenia, Australia, Bahamas, Barbados, Fiji, Guam, Oman, Belize, Bermuda, Bosnia and Herzegovina, Botswana, British Virgin Islands, Samoa, Trinidad and Cabo Verde, Curacao, Cayman Islands, Cook Islands, Eswatini, Jordan, Tobago, Vanuatu, Maldives, Marshall Islands, Morocco, Mongolia, Montenegro, Namibia, US Virgin Islands Nauru, Niue, Palau, , Saint Lucia, Seychelles, Thailand, Turkey and Vietnam

Moved from black list to grey list Belize

Removed from the grey list

Taxation and Customs Union 10 October 9 jurisdictions 2019 32 jurisdictions American Samoa, Belize, Anguilla, Antigua and Barbuda, Armenia, Australia, Bahamas, Barbados, Fiji, Guam, Oman, Samoa, Bermuda, Bosnia and Herzegovina, Botswana, British Virgin Islands, Cabo Trinidad and Tobago, Verde, Curacao, Cayman Islands, Cook Islands, Eswatini, Jordan, Maldives, Vanuatu, US Virgin Islands Marshall Islands, Morocco, Mongolia, Montenegro, Namibia, North Macedonia, Nauru, Niue, Palau, Saint Kitts and Nevis, Saint Lucia, Seychelles, Thailand, Turkey and Vietnam

Moved from black list to grey list Marshall Islands

Removed from the black list Removed from the grey list , , , and

14 June 11 jurisdictions 2019 36 jurisdictions American Samoa, Belize, Fiji, Albania, Anguilla, Antigua and Barbuda, Armenia, Australia, Bahamas, Guam, Marshall Islands, Barbados, Bermuda, Bosnia and Herzegovina, Botswana, British Virgin Oman, Samoa, Trinidad and Islands, Cabo Verde, Costa Rica, Curacao, Cayman Islands, Cook Islands, Tobago, United Arab Emirates, Eswatini, Jordan, Maldives, Mauritius, Morocco, Mongolia, Montenegro, Vanuatu, US Virgin Islands Namibia, North Macedonia, Nauru, Niue, Palau, Saint Kitts and Nevis, Saint Lucia, Serbia, Seychelles, Switzerland, Thailand, Turkey, Vietnam

Removed from the black list Dominica

17 12 jurisdictions 2019 36 jurisdictions American Samoa, Belize, Albania, Anguilla, Antigua and Barbuda, Armenia, Australia, Bahamas, Dominica, Fiji, Guam, Barbados, Bermuda, Bosnia and Herzegovina, Botswana, British Virgin Marshall Islands, Oman, Islands, Cabo Verde, Costa Rica, Curacao, Cayman Islands, Cook Islands, Samoa, Trinidad and Tobago, Eswatini, Jordan, Maldives, Mauritius, Morocco, Mongolia, Montenegro, United Arab Emirates, Vanuatu, Namibia, North Macedonia, Nauru, Niue, Palau, Saint Kitts and Nevis, Saint US Virgin Islands Lucia, Serbia, Seychelles, Switzerland, Thailand, Turkey, Vietnam Moved from black list to grey list Barbados and Bermuda

Removed from the black list

12 15 jurisdictions 2019 34 jurisdictions American Samoa, Aruba, Albania, Anguilla, Antigua and Barbuda, Armenia, Australia, Bahamas, Barbados, Belize, Bermuda, Bosnia and Herzegovina, Botswana, British Virgin Islands, Cabo Verde, Dominica, Fiji, Guam, Costa Rica, Curacao, Cayman Islands, Cook Islands, Eswatini, Jordan, Marshall Islands, Oman, Maldives, Mauritius, Morocco, Mongolia, Montenegro, Namibia, North Samoa, Trinidad and Tobago, Macedonia, Nauru, Niue, Palau, Saint Kitts and Nevis, Saint Lucia, Serbia, United Arab Emirates, Seychelles, Switzerland, Thailand, Turkey, Vietnam Vanuatu, US Virgin Islands Moved from grey list to black list Aruba, Barbados, Belize, Bermuda, Dominica, Fiji, Marshall Islands, Oman, United Arab Emirates and Vanuatu

Removed from the grey list Bahrain, Faroe Islands, , , , , , Jamaica, , Korea, Macao SAR, , , , Panama, , Saint Vincent and the Grenadines, , , Turks and Caicos,

Taxation and Customs Union 4 2018 5 jurisdictions 63 jurisdictions American Samoa, Albania, Anguilla, Antigua and Barbuda, Armenia, Aruba, Bahamas, Bahrain, Guam, Samoa, Barbados, Belize, Bermuda, Bosnia and Herzegovina, Botswana, British Trinidad and Tobago, Virgin Islands, Cabo Verde, Cayman Islands, Cook Islands, Dominica, of Korea, Curacao, United Arab Emirates, Faroe Islands, Fiji, US Virgin Islands Granada, Greenland, Guernsey, Hong Kong, Jamaica, Jersey, Jordan, Labuan , Macao SAR, Qatar, Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Marshall Islands, Morocco, Mauritius, Mongolia, Montenegro, Namibia, Nauru, Niue, New Caledonia, Oman, Palau, Panama, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Serbia, Seychelles, Switzerland, Swaziland, Taiwan, Thailand, Tunisia, Turkey, , Uruguay, Vanuatu, Vietnam

Removed from the grey list and San Marino

6 November 5 jurisdictions 2018 65 jurisdictions American Samoa, Albania, Andorra, Anguilla, Antigua and Barbuda, Armenia, Aruba, Guam, Samoa, Bahamas, Bahrain, Barbados, Belize, Bermuda, Bosnia and Herzegovina, Trinidad and Tobago, Botswana, British Virgin Islands, Cabo Verde, Cayman Islands, Cook Islands, Dominica, Republic of Korea, Curacao, United Arab Emirates, Faroe US Virgin Islands Islands, Fiji, Granada, Greenland, Guernsey, Hong Kong, Jamaica, Jersey, Jordan, Labuan Island, Macao SAR, Qatar, Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Marshall Islands, Morocco, Mauritius, Mongolia, Montenegro, Namibia, Nauru, Niue, New Caledonia, Oman, Palau, Panama, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Serbia, Seychelles, Switzerland, Swaziland, Taiwan, Thailand, Tunisia, Turkey, Turks and Caicos Islands, Uruguay, Vanuatu, Vietnam

Moved from black list to grey list Namibia

2 October 2018 6 jurisdictions 64 jurisdictions American Samoa, Albania, Andorra, Anguilla, Antigua and Barbuda, Armenia, Aruba, Bahamas, Bahrain, Barbados, Belize, Bermuda, Bosnia and Herzegovina, Guam, Namibia, Samoa, Botswana, British Virgin Islands, Cabo Verde, Cayman Islands, Cook Trinidad and Tobago, Islands, Dominica, Republic of Korea, Curacao, United Arab Emirates, Faroe US Virgin Islands Islands, Fiji, Granada, Greenland, Guernsey, Hong Kong, Jamaica, Jersey, Jordan, Labuan Island, Macao SAR, Qatar, Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Marshall Islands, Morocco, Mauritius, Mongolia, Montenegro, Nauru, Niue, New Caledonia, Oman, Palau, Panama, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Serbia, Seychelles, Switzerland, Swaziland, Taiwan, Thailand, Tunisia, Turkey, Turks and Caicos Islands, Uruguay, Vanuatu, Vietnam

Moved from black list to grey list Palau

Removed from the grey list Liechtenstein and

Taxation and Customs Union 25 May 7 jurisdictions 2018 65 jurisdictions American Samoa, Albania, Andorra, Anguilla, Antigua and Barbuda, Armenia, Aruba, Guam, Namibia, Palau, Bahamas, Bahrain, Barbados, Belize, Bermuda, Bosnia and Herzegovina, Samoa, Trinidad and Tobago, Botswana, British Virgin Islands, Cabo Verde, Cayman Islands, Cook Islands, Dominica, Republic of Korea, Curacao, United Arab Emirates, Faroe US Virgin Islands Islands, Fiji, Granada, Greenland, Guernsey, Hong Kong, Jamaica, Jersey, Jordan, Liechtenstein, Labuan Island, Macao SAR, Qatar, Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Marshall Islands, Morocco, Mauritius, Mongolia, Montenegro, Nauru, Niue, New Caledonia, Oman, Panama, Peru, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Serbia, Seychelles, Switzerland, Swaziland, Taiwan, Thailand, Tunisia, Turkey, Turks and Caicos Islands, Uruguay, Vanuatu, Vietnam

Moved from black list to grey list Bahamas and Saint Kitts and Nevis

Added to the grey list Turks and Caicos Islands

13 March 2018 9 jurisdictions 62 jurisdictions American Samoa, Albania, Andorra, Anguilla, Antigua and Barbuda, Armenia, Aruba, Bahrain, Bahamas, Guam, Namibia, Barbados, Belize, Bermuda, Bosnia and Herzegovina, Botswana, British Virgin Islands, Cabo Verde, Cayman Islands, Cook Islands, Dominica, Palau, Saint Kitts and Nevis, Republic of Korea, Curacao, United Arab Emirates, Faroe Islands, Fiji, Samoa, Trinidad and Granada, Greenland, Guernsey, Hong Kong, Jamaica, Jersey, Jordan, Tobago, US Virgin Islands Liechtenstein, Labuan Island, Macao SAR, Qatar, Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Marshall Islands, Morocco, Mauritius, Mongolia, Montenegro, Nauru, Niue, New Caledonia, Oman, Panama, Peru, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Serbia, Seychelles, Switzerland, Swaziland, Taiwan, Thailand, Tunisia, Turkey, Uruguay, Vanuatu, Vietnam

Moved from black list to grey list Bahrain, Marshall Islands, Saint Lucia

Added to the black list Added to the grey list Bahamas, Saint Kitts and Nevis, Anguilla, Antigua and Barbuda, British Virgin Islands and Dominica US Virgin Islands Turks and Caicos Islands: ongoing review

Taxation and Customs Union 23 9 jurisdictions 2018 55 jurisdictions Albania, Andorra, Armenia, Aruba, Barbados, Belize, Bermuda, Bosnia and American Samoa, Herzegovina, Botswana, Cabo Verde, Cayman Islands, Cook Islands, Bahrain, Guam, Marshall Republic of Korea, Curacao, United Arab Emirates, Faroe Islands, Fiji, Islands, Namibia, Palau, Grenada, Greenland, Guernsey, Hong Kong, Jamaica, Jersey, Jordan, Saint Lucia, Samoa, Liechtenstein, Labuan Island, Macao SAR, Qatar, Trinidad and Tobago Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Morocco, Mauritius, Mongolia, Montenegro, Nauru, Niue, New Caledonia, Oman, Panama, Peru, Saint Vincent and the Grenadines, San Marino, Serbia, Seychelles, Switzerland, Swaziland, Taiwan, Thailand, Tunisia, Turkey, United Arab Emirates, Uruguay, Vanuatu, Vietnam

Moved from black list to grey list Barbados, Republic of Korea, Grenada Macao SAR, Mongolia, Panama, Tunisia, United Arab Emirates

Review postponed to 2018 - 9 jurisdictions Anguilla, Antigua and Barbuda, Bahamas, British Virgin Islands, Dominica, Saint Kitts and Nevis, US Virgin Islands, Turks and Caicos Islands

5 December 2017 176 jurisdictions jurisdictions 47 jurisdictions American Samoa, American Samoa, Bahrain, Albania, Andorra, Armenia, Aruba, Belize, Bermuda, Bosnia and Guam, Namibia, Samoa, Barbados, Republic of Korea, Herzegovina, Botswana, Cabo Verde, Cayman Islands, Cook Islands, Trinidad and Tobago, United Arab Emirates, Curacao, Faroe Islands, Fiji, Greenland, Guernsey, Hong Kong, Jamaica, US Virgin Islands Grenada, Guam, Macao SAR, Jersey, Jordan, Liechtenstein, Labuan Island, Former Yugoslav Republic of Macedonia, Malaysia, Maldives, Isle of Man, Morocco, Mauritius, Marshall Islands, Mongolia, Montenegro, Nauru, Niue, New Caledonia, Oman, Peru, Qatar, Saint Vincent Namibia, Palau, Panama, and the Grenadines, San Marino, Serbia, Seychelles, Switzerland, Saint Lucia, Samoa, Trinidad Swaziland, Taiwan, Thailand, Turkey, Uruguay, Vanuatu, Vietnam and Tobago, Tunisia

Review postponed to 2018 - 9 jurisdictions Anguilla, Antigua and Barbuda, Bahamas, British Virgin Islands, Dominica, Saint Kitts and Nevis, US Virgin Islands, Turks and Caicos Islands

Taxation and Customs Union