T&T Off Revised EU Blacklist
On Friday, the European Union published its updated list of non-cooperative jurisdictions for tax purposes, also known as the EU Blacklist, in the Official Journal of the EU.
The revised EU Blacklist, which was approved on February 17th, 2026, shows that Trinidad and Tobago, Fiji and Samoa are not on the list.
The new Blacklist applies from the date of its publication on Friday.
The updated list is described as an important step as it directly impacts the scope of application of three different Luxembourg tax measures:
1. no tax breaks for interest or royalty payments made to tax havens;
2. the requirement to disclose transactions with entities located in non-cooperative jurisdictions in tax returns; and
3. the mandatory disclosure rules applicable to certain cross-border arrangements.
Some other changes to the list are that Vietnam and the Turks and Caicos Islands – the latter having been removed from the list in February 2024 – have been added again.
There are currently 10 jurisdictions on the EU’s blacklist.
