At the end of December 2024, Poland published a Regulation of the Minister of Finance in the Official Gazette containing an updated list of jurisdictions with harmful tax regimes (tax havens list), which is effective from 1 January 2025. Last updated in 2019, the latest list includes the removal of Andorra, resulting in the following 26 listed jurisdictions: Anguilla, Antigua and Barbuda, Bahrain, British Virgin Islands, Cook Islands, Curacao, Dominica, Grenada, Hong Kong, Liberia, Macau, Maldives, Marshall Islands, Mauritius, Monaco, Nauru, Niue, Panama, Saint Lucia, Samoa, Sark, Seychelles, Sint Maarten, Tonga, U.S. Virgin Islands, and Vanuatu. Note that the tax...