New Caledonia

Tax transparency and audit procedures 

In June 2025, the government of New Caledonia introduced a draft law aimed at significantly enhancing tax transparency and modernising tax audit procedures, in line with international standards such as those set by the Organisation for Economic Co-operation and Development (OECD).

The law N° 2025-16 has introduced new requirements for financial institutions in relation with financial accounts held by foreign tax resident. The law also institutes a disclosure of potentially aggressive cross-border tax arrangements by all participants involved in their design, promotion, or management, the disclosure of trusts having a New-Caledonian nexus, the disclosure of foreign accounts held by New-Caledonian tax resident.