News Share

The Tax Hub

Daily Tax Newsletter


3 November 2021

Responsive image

German Ministry of Finance Published Draft Ordinance Listing Non-Cooperative Jurisdictions for Defensive Measures

The German Ministry of Finance has published the draft ordinance providing the list of non-cooperative jurisdictions for the purpose of applying the defensive measures introduced as part of the Law to Prevent Tax Avoidance and Unfair Tax Competition and Amend Other Laws, which was approved on 25 June 2021. As previously reported, the defensive measures are designed to restrict individuals and companies from continuing or starting new business relationships with non-cooperative jurisdictions (tax havens), including restrictions on the deduction of expenses, stricter additional taxation rules for CFCs, exclusion from reduced withholding and exemptions, and others. The jurisdictions listed in the draft ordinance are based on the latest EU list of non-cooperative jurisdictions and include American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, U.S. Virgin Islands, and Vanuatu.

Subject to final approval, the ordinance will enter into force the day after is published in the Official Gazette. The defensive measures generally apply in relation to the listed jurisdictions from the beginning of the calendar year after the year in which they were added to the ordinance, i.e., from 1 January 2022, assuming that the final ordinance is published before the end of the year. However, not all defensive measures apply immediately from the first year. In particular, it is provided that the measures limiting participation exemptions for dividends (distributions) and capital gains from the sale of shares apply from the third year after a jurisdiction is added and the measures limiting the deduction of business expenses apply from the fourth year. Certain "conflict of law" rules also apply, providing that certain defensive measures will not be applied if other defensive measures are applied.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Compare Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More