For the first time, the European Union (EU) list of non-cooperative jurisdictions in combination with the German Tax Haven Defense Act may have significant tax consequences for a relevant number of German businesses. There are still many German entities that have substantial business relationships (e.g., holdings) with Russia.The Council of the EU put Russia on the updated EU list of non-cooperative jurisdictions, issued 14 February 2023. This automatically triggers comprehensive tax-related defensive measures in Germany as of 2024.German taxpayers should carefully review the impact of the new list to their business relationships with Russia and in particular consider potential documentation...