Entities from so-called tax havens
In Polish law a tax haven is referred to as a country engaging in harmful tax competition. The harm arises from the fact that these countries and territories do not impose taxes on wealth, income or capital on their residents and investors, or limit them to a very low level. As a result they are more attractive to investors, who place their capital there and thereby deprive their home countries of revenue.
By way of a regulation, the Minister of Finance has listed 26 countries and territories engaging in harmful tax competition. In 2020 that list was supplemented with countries that are uncooperative for tax purposes.
Map of tax havens
- Principality of Andorra
- Anguilla, an overseas territory of the United Kingdom of Great Britain and Northern Ireland
- Antigua and Barbuda
- Aruba / Sint Maarten / Curacao, territories of the Kingdom of the Netherlands
- Commonwealth of the Bahamas
- Kingdom of Bahrain
- Barbados
- Belize
- Bermuda, an overseas territory of the United Kingdom of Great Britain and Northern Ireland
- British Virgin Islands, an overseas territory of the United Kingdom of Great Britain and Northern Ireland
- Cook Islands, a self-governing territory in free association with New Zealand
- Commonwealth of Dominica
- Gibraltar, an overseas territory of the British Crown
- Grenada
- Sark, a dependency of the British Crown
- Hong Kong, a Special Administrative Region of the People's Republic of China
- Cayman Islands, an overseas territory of the United Kingdom of Great Britain and Northern Ireland
- Republic of Liberia
- Principality of Liechtenstein
- Macao, a Special Administrative Region of the People's Republic of China
- Republic of Maldives
- Republic of the Marshall Islands
- Republic of Mauritius
- Principality of Monaco
- Montserrat, an overseas territory of the United Kingdom of Great Britain and Northern Ireland
- Republic of Nauru
- Niue, a self-governing territory in free association with New Zealand
- Republic of Panama
- Independent State of Samoa
- Republic of Seychelles
- Federation of Saint Kitts and Nevis
- Saint Lucia
- Saint Vincent and the Grenadines
- Kingdom of Tonga
- Turks and Caicos Islands, an overseas territory of the United Kingdom of Great Britain and Northern Ireland
- United States Virgin Islands, an unincorporated territory of the United States
- Republic of Vanuatu