# Fourth Amendment to Tax Haven Defense Ordinance Planned > The ministerial draft aligns the Tax Haven Defense Ordinance with the updated EU list and revises several tax jurisdictions’ classifications. Source: https://www.mtrlegal.com/en/fourth-amendment-tax-haven-defense-ordinance-planned/ · Language: en · Updated: 2026-10-27 --- The Federal Ministry of Finance and the Federal Ministry for Economic Affairs and Energy have presented a ministerial draft for the fourth amendment to the Steueroasen-Abwehrverordnung (German Tax Haven Defense Ordinance). It was prompted by the update to the [EU list of non-cooperative jurisdictions](https://www.mtrlegal.com/eu-aktualisiert-liste-nicht-kooperativer-laender-bei-steuerfragen/) for tax purposes adopted by the Council of the European Union on October 9, 2026. The draft is still undergoing the legislative process. ## Alignment with the updated EU list The Council of the European Union adopted its decision without discussion during the meeting of the Economic and Financial Affairs Council. The conclusions concerning the revised EU list are also available in German in the Council’s public register of documents. As part of the update, Panama and Vietnam were removed from Annex I to the EU list. Both tax jurisdictions were simultaneously added to Annex II. This annex is commonly referred to as the grey list and covers jurisdictions that have made certain commitments to the European Union to improve their tax cooperation. Panama had been listed in Annex I since February 2020. The country has since reformed its foreign-source income exemption regime, which had been classified as harmful. Panama will remain in Annex II until the OECD Global Forum completes a new review. Vietnam had only been added to Annex I together with the Turks and Caicos Islands in the update of February 17, 2026. Belize was removed from Annex II following a positive assessment by the Global Forum. According to the Council communication of October 9, 2026, the next revision of the EU list, which is generally updated twice a year, is scheduled for February 2027. ## Significance of the Steueroasen-Abwehrverordnung ### Authorization of the federal ministries Under § 3(1), first sentence, of the Steueroasen-Abwehrgesetz (German Tax Haven Defense Act), the Federal Ministry of Finance and the Federal Ministry for Economic Affairs and Energy are authorized to issue a statutory ordinance with the consent of the Bundesrat (Federal Council). The ordinance designates those tax jurisdictions that are deemed non-cooperative under § 2(1) of the Steueroasen-Abwehrgesetz and are included in the current EU list published in the Official Journal of the European Union. The ordinance also specifies the date from which a tax jurisdiction previously classified as non-cooperative no longer meets the relevant criteria. The classification under the Steueroasen-Abwehrverordnung is decisive for the application of Parts 3 and 4 of the Steueroasen-Abwehrgesetz. ### Eight jurisdictions remain non-cooperative Since the Council decision of October 9, 2026, Annex I to the EU list has included eight tax jurisdictions. The ministerial draft lists the following as non-cooperative: - American Samoa has been listed since December 24, 2021. - Anguilla has been listed since December 21, 2022. - Guam has been listed since December 24, 2021. - Palau has been listed since December 24, 2021. - The Russian Federation has been listed since December 20, 2023. - The Turks and Caicos Islands are to be listed from the date of promulgation. - The U.S. Virgin Islands have been listed since December 24, 2021. - Vanuatu has been listed since December 24, 2021. The dates specified are national reference dates under the Steueroasen-Abwehrverordnung. They therefore cannot automatically be equated with the respective dates on which the jurisdictions were added to the EU list. ## Revised classification of previously listed jurisdictions The proposed § 2(2) of the Steueroasen-Abwehrverordnung is intended to list tax jurisdictions together with the respective date from which they are no longer deemed non-cooperative. The following jurisdictions are affected: - Antigua and Barbuda has no longer met the criteria since October 8, 2024. - For the Bahamas, this has applied since February 20, 2024. - For Belize, this has applied since February 20, 2024. - For Fiji, this has applied since February 17, 2026. - For Panama, this has applied since October 9, 2026. - For Samoa, this has applied since February 17, 2026. - For the Seychelles, this has applied since February 20, 2024. - For Trinidad and Tobago, this has applied since February 17, 2026. - For the Turks and Caicos Islands, the provision covers the period from February 20, 2024, until the day before the amending ordinance is promulgated. The draft thus reflects both the continuing classification of non-cooperative tax jurisdictions and the dates on which previous classifications ceased to apply. ## Entry into force only after completion of the procedure According to the ministerial draft, the fourth amending ordinance is to enter into force on the day after its promulgation. As only a ministerial draft is currently available, the amendment is not yet in force. In particular, the consent of the Bundesrat is required for the statutory ordinance to be issued. The revised classification may be relevant to companies, investors and high-net-worth individuals where business relationships, equity interests or income have a connection to the tax jurisdictions concerned. For questions regarding the scope of the Steueroasen-Abwehrgesetz and the temporal application of the amended list of jurisdictions, MTR Legal advises clients as part of its [tax law advisory services](https://www.mtrlegal.com/rechtsberatung/steuerrecht/).