Update to the List of Jurisdictions with Clearly More Favourable Tax Regimes

The Ordinance No. 292/2025/1, dated 5 September, has today been published, amending the list of countries, territories, and regions with clearly more favourable tax regimes, initially established by Ordinance No. 150/2004, of 13 February.

With this update, the following jurisdictions are removed from the list:

• Hong Kong (No. 31)

• Liechtenstein (No. 40)

• Uruguay (No. 79)

The exclusion of these jurisdictions follows formal requests submitted under Article 63-D of the General Tax Law, supported by positive opinions from the Tax and Customs Authority, and it was also noted that these jurisdictions are not included in the European Union’s list of non-cooperative jurisdictions for tax purposes.

The newly published ordinance comes into force the day after its publication and takes effect from 1 January 2026.