During 10 October 2025's ECOFIN meeting, the EU Council reaffirmed the list of non-cooperative jurisdictions for tax purposes, also called the Blacklist, that directly impacts Luxembourg’s tax landscape. No changes have been made to the February 2025 version of the Blacklist.
In this article, discover which countries are on the Blacklist, how the Blacklist affects Luxembourg corporate income tax deduction of interest and royalty expenses, disclosure requirements, and mandatory reporting under DAC6.
Remain fully informed of recent developments by consulting the comprehensive analysis prepared by our Tax Partner, Petya Dimitrova, and our Chief Knowledge Officer, Marie Bentley, regarding the outcomes of the October 2025 ECOFIN meeting and their implications from a Luxembourg tax perspective.