Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 04/06/2025

Any news about tax havens from a French standpoint?

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Any news about tax havens from a French standpoint?

An order (18 April 2025) updates the French list of NCCTs (Non-Cooperative Countries and Territories) defined by Article 238-0 A of the French Tax Code and which are the subject of various tax restrictive measures. The Bahamas, Belize and Seychelles are removed from the list as of May 8, 2025 (the day after the publication of the order). No state or territory is added.

Turks and Caicos Islands and Antigua and Barbuda, which were removed from the European Union's blacklist in February and October 2024, are no longer included on the list of NCCTs under the European criteria but remain on the list of NCCTs according to the criteria adopted in French domestic law.

The list of NCCTs as amended by the order is composed of the following States and territories: Anguilla, Antigua and Barbuda, Turks and Caicos Islands, Vanuatu, Fiji, Guam, Virgin Islands, Palau, Panama, Russia, Samoa, American Samoa, and Trinidad and Tobago.

#tax haven #French list #NCCTs

https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051568335

Photo credit: AI @Microsoft Copilot