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LuxembourgAdministration des Contributions Directes

Panama and Viêt Nam leave EU non-cooperative list

Luxembourg defensive measures stop covering the two jurisdictions from 16 October 2026; eight jurisdictions remain listed.

By Taxxa AI OyPublished 20 October 2026

Tax

Industry: Across industries

From 16 October 2026, the European Union list of non-cooperative jurisdictions for tax purposes counts eight jurisdictionsPublic: Samoa américaines, Anguilla, Guam, Palaos, Fédération de Russie, Îles Turks-et-Caïcos, Îles Vierges américaines and Vanuatu, further to communication C/2026/5413 in the Journal officiel de l'UE of 16 October 2026. Panama and Viêt Nam, which appeared on the prior state of the listPublic in force from 6 March 2026 further to communication C/2026/1465, no longer appear. The retained eight remain covered by the Luxembourg defensive measures attached to Annex I.Public

The legislative defensive measure denies Luxembourg corporate taxpayers a deduction for interest or royalties due to a related collective entity established in a listed jurisdiction. It applies to organismes à caractère collectif under article 159 L.I.R. liable to corporation taxPublic — resident collectivités and non-resident collectivités for domestic income under article 156 L.I.R. Interest means interest and arrears on claims of any kind; royalties means consideration for copyrights, patents, trademarks, designs, models, plans, secret formulas or processes and industrial, commercial or scientific know-how. All three conditions must coincide: the beneficial recipient is an organisme à caractère collectif, it is a related enterprise under article 56 L.I.R., and it is established in a jurisdiction on Annex I.Public Where they coincide, the full amount is not deductible.Public The sole exception is proof that the transaction serves valid commercial reasons reflecting economic realityPublic, assessed case by case, with an advance tax decision available. Amounts are reported in the corporate income tax return, modèle 500.

Timing follows the annual Annex I mechanism in Circulaire du directeur des contributions L.I.R. n° 168/2 du 31 mai 2022. The rule has applied since 1 March 2021.Public For each following year the countries concerned are those on the last Annex I version published in the Journal officiel de l'UE at 1 January of that yearPublic, and cessation for a jurisdiction absent from that January reference takes effect from the publication date of the version that first removed itPublic. Interest and royalties due to related collective entities in Panama or Viêt Nam therefore fall outside the ban once the 16 October 2026 removal takes effect, while flows to the eight retained jurisdictions stay non-deductible absent proof of valid commercial reasonsPublic.

A separate administrative measure applies independently. Organismes à caractère collectif must state in their return whether they had transactions with related enterprises in Annex I jurisdictionsPublic, and keep the totals, the income-and-expense schedule and the receivables-and-debts schedule available for reinforced controlPublic. The decisive version is Annex I as it stands at the end of the operating year concerned.Public It has applied since the 2018 tax year.Public Transactions with related parties in Panama or Viêt Nam drop out of that year-end population for operating years ending after the removalPublic, while transactions with the eight retained jurisdictions remain reportablePublic.

Luxembourg groups should map related-party interest and royalty flows against the eight-name list for periods straddling 16 October 2026, segregate Panama and Viêt Nam accruals, retain the commercial-substance file where deduction is claimed, and adjust modèle 500 and the year-end disclosure. Legal basis is article 168, numéro 5 L.I.R. introduced by the loi du 10 février 2021Public, applied per Circulaire du directeur des contributions L.I.R. n° 168/2 du 31 mai 2022, by reference to Annex I in communications C/2026/5413 and C/2026/1465.

Map related-party interest and royalty flows against the eight-jurisdiction list for periods straddling 16 October 2026 and adjust modèle 500 and the year-end disclosure.

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