Greece on 13 and 20 March 2023 published the updated blacklist of jurisdictions with preferential tax regimes and blacklist of non-cooperative jurisdictions, respectively. Both lists are effective for the tax year 2021. In comparison with the previous lists (valid for the tax year 2020), Sri Lanka is removed from the blacklist of jurisdictions with preferential tax regimes, while Oman is removed from but Algeria, Belarus, Congo (Rep. of) and Vietnam are added to the list of non-cooperative jurisdictions. So-called “defensive measures” with respect to both lists include disallowing the deduction for Greek tax purposes of payments to persons established in a listed jurisdiction, unless the payer substantiates that the payments are in remuneration of actual and regular transactions that do not result in tax avoidance.

Following the March 2023 update, both lists (valid for the tax year 2021) stand as follows:

List of Jurisdiction with Preferential Tax Regimes (as released on 13 March 2023 – valid for the tax year 2021)

List of Non-Cooperative Jurisdictions (as released on 20 March 2023 – valid for the  tax year 2021 unless otherwise indicated)