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# Black List
- URL: https://university.heavnn.io/glossary/black-list/
- Published: 2026-10-17T10:10:00.000Z
- Updated: 2026-10-17T10:09:59.000Z
- Description: A Black List is an official list of jurisdictions judged non-cooperative for tax purposes, with criteria and consequences set by the EU or national law.
- Author: Heavnn
- Tags: #glossary, #Import 2026-10-11 07:56

## What Is a Tax Black List?

A Black List is an official list of jurisdictions judged non-cooperative for tax purposes, with criteria and consequences set by the EU or national law.

*Also known as: Tax Blacklist, List of Non-Cooperative Jurisdictions.*

## How Black List works

A Black List operates as a screening tool: a government or the European Union assesses other jurisdictions against standards such as tax transparency, fair taxation and implementation of anti-BEPS measures, and jurisdictions failing to meet or commit to those standards are listed, which can trigger defensive measures against transactions with them. The EU list of non-cooperative jurisdictions for tax purposes was first adopted on 5 December 2017 and has been revised twice a year since 2020, with the latest revision adopted on 17 February 2026 as of October 2026\. Many countries also keep national black lists under their own criteria, and listing may lead to higher withholding taxes, denial of deductions, stricter controlled foreign company rules or additional reporting, depending on domestic law. Because lists change after each review, the status of any jurisdiction needs to be checked against the current official text.

## Black List vs EU Greylist

Unlike the EU greylist, which covers jurisdictions not yet meeting all standards but committed to reforms, a Black List names jurisdictions considered non-cooperative, which can attract defensive measures.

## Example

Illustrative example: A consultant resident in Country A invoices clients through a company incorporated in Country B. If Country A adds Country B to its national black list, payments from Country A businesses to the company may face higher withholding tax or restricted deductibility, depending on the measures Country A attaches to listing.

## Common misconception

**Myth:** A jurisdiction absent from the EU list is treated as cooperative by every country.

**Reality:** National black lists apply their own criteria and timetables, so a jurisdiction absent from the EU list may still appear on a specific country's list and attract defensive measures there.

## Frequently asked questions

### What is a tax black list?

A tax Black List is an official list, kept by the European Union or a national government, of jurisdictions judged non-cooperative on standards such as tax transparency and fair taxation, with defensive measures attached under the relevant rules.

### How often is the EU tax blacklist updated?

The EU list of non-cooperative jurisdictions for tax purposes, first adopted on 5 December 2017, has been revised twice a year since 2020; the Council of the EU publishes each revision.

## Related terms

- [EU Blacklist](https://university.heavnn.io/glossary/eu-blacklist/) — The EU's own list of non-cooperative jurisdictions
- [EU Greylist](https://university.heavnn.io/glossary/eu-greylist/) — Watch list of jurisdictions committed to reforms
- [Tax Haven](https://university.heavnn.io/glossary/tax-haven/) — Informal label often confused with official listing
- [CFC Rules](https://university.heavnn.io/glossary/cfc-rules/) — Rules often tightened for listed jurisdictions
- [Withholding Tax](https://university.heavnn.io/glossary/withholding-tax/) — Common defensive measure against listed jurisdictions

## Related guides

- [Incorporation options for location-independent entrepreneurs](https://university.heavnn.io/incorporation-for-location-independents-whats-the-best-solution/) — Choice of incorporation jurisdiction and listing exposure
- [Tax management approaches: from compliance to aggressive strategies](https://university.heavnn.io/top-5-tax-management-approaches-from-compliance-to-aggressive-strategies/) — Risk spectrum of cross-border structures

## Sources

- [Council of the EU: EU list of non-cooperative jurisdictions](https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/?ref=university.heavnn.io)

*Last verified: 2026-10-08\. This entry is general information, not tax or legal advice; rules vary by country and change over time.*