Entities from the so-called tax havens

Entities from the so-called tax havens

In Polish law, “tax haven” is referred to as “a country applying harmful tax competition”. This harmfulness results from the fact that these countries and territories do not impose property, income and capital taxes on their inhabitants and investors or limit them to a small amount. Consequently, these countries are more attractive to investors who invest their capital there, depriving their home countries of income.

By way of an ordinance, the Minister of Finance listed 26 countries and territories that apply harmful tax competition. This list was completed in 2020 with countries that are uncooperative for tax purposes.

Tax havens map

1. Principality of Andorra
2. Anguilla – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
3. Antigua and Barbuda
4. Aruba / Sint-Maarten / Curacao – Territories of the Kingdom of the Netherlands
5. Community of the Bahamas
6. Kingdom of Bahrain
7. Barbados
8. Belize
9. Bermuda – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
10. British Virgin Islands – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
11. Cook Islands – Self-Governing Territory Associated with New Zealand
12. Dominica Community
13. Gibraltar – British Crown Overseas Territory
14. Grenada
15. Sark – Dependent Territory of the British Crown
16. Hong Kong – Special Administrative Region of the People’s Republic of China
17. Cayman Islands – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
18. Republic of Liberia
19. Principality of Liechtenstein
20. Macau – Special Administrative Region of the People’s Republic of China
21. Republic of Maldives
22. Republic of the Marshall Islands
23. Republic of Mauritius
24. Principality of Monaco
25. Montserrat – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
26. Republic of Nauru
27. Niue – Self-Governing Territory Associated with New Zealand
28. Republic of Panama
29. Independent State of Samoa
30. Republic of Seychelles
31. Federation of Saint Kitts and Nevis
32. Saint Lucia
33. Saint Vincent and the Grenadines
34. Kingdom of Tonga
35. Turks and Caicos Islands – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
36. US Virgin Islands – US Unincorporated Territory
37. Republic of Vanuatu