Viet Nam achieves milestone by being removed from EU list of non-cooperative jurisdictions for tax purposes
On 9 October 2026, the European Union published an updated EU list of non-cooperative jurisdictions for tax purposes (the EU list). Viet Nam was removed from Annex I and included in Annex II, pending a new in-depth review by the Global Forum on Transparency and Exchange of Information for Tax Purposes, scheduled for the second quarter of 2028. This achievement follows substantial legal and organisational reforms implemented by the country within a short timeframe.
During this period, IBFD, in partnership with GIZ, has worked alongside the Viet Nam Department of Taxation to support the strengthening of its Exchange of Information framework.
Experts from IBFD’s Capacity Building department, together with other subject-matter specialists, have provided assistance on legislative organisational and operational measures needed to address the recommendations arising from the Global Forum’s 2025 peer review.
Viet Nam’s removal from Annex I reflects the commitment of its tax authorities to advancing international tax transparency and cooperation. The progress made also highlights the value of sustained technical dialogue and capacity building in supporting international tax reforms.
IBFD welcomes this important development and looks forward to continuing its cooperation with Viet Nam and GIZ. The project is funded by the European Union and the German Federal Ministry for Economic Cooperation and Development (BMZ), and implemented by GIZ and IBFD.
You read our Tax News Service update on this matter here: https://www.ibfd.org/news/council-european-union-removes-panama-and-vietnam-list-non-cooperative-jurisdictions