Roche & Cie

List of non cooperative States and Juridictions in Europe and in France

25 Apr 2016

In June 2015, the European Commission created a blacklist of tax havens. This list denounces political entities refusing tax transparency and administrative cooperation with certain countries in Europe.This list is a simple compilation of 18 European black list of 28 member countries of the European Union. Some lists have not been updated for several years.

In the end, the “raw” list included 85 non-cooperative jurisdictions, about 1 country of 2, MEPs therefore adjusted the criteria for selection to arrive at a figure more acceptable: retain only jurisdictions whose names appeared on at least ten lists, regardless of the selection criteria used by its member states.

Update : In December 2017, The EU Council approved and published the very first official list of non-cooperative jurisdictions in tax matters, aimed at promoting good governance worldwide. The list is as follows:

  1. American Samoa
  2. Kingdom of Bahrain
  3. Barbados
  4. Grenade
  5. Guam Island
  6. Republic of Korea
  7. Macau Special Administrative Region
  8. Marshall Islands
  9. Mongolia
  10. Namibia
  11. The Republic of Palau
  12. Panama
  13. St. LUCIA
  14. Samoa
  15. Trinidad and Tobago
  16. Tunisia
  17. United Arab Emirates

Note that 47 states are still on a waiting list. The list will be updated progressively.

Regarding France, the list of States and non-cooperative territories (ETNC) within the meaning of Article 238-0 A of the General Tax Code is being updated annually. The administration said that the application of consecutive tax measures to the registration of a State or Territory on the list of ETNC occur on 1 January of the year following the year of registration.

However, tax retaliatory measures cease to apply from 1 January of the year of withdrawal of a State or territory from the list (Inst. 27 April 2012, 14 A-5-12 and BOI-INT DG-20-50 of 12 September 2012).We give you below the list of 2016 ETNC

  1. Botswana
  2. Brunei
  3. Guatemala
  4. Marshall Island
  5. Nauru
  6. Niue
  7. Panama

For more information on international tax transactions in France, do not hesitate to contact us.



Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real-Estate and Non-resident taxation.