The purpose of this research was to understand the nature and the extent of the levying and collection of the 2% Tax by the Eritrean Government on Eritreans living in various European countries. The research found that the 2% Tax is perceived as mandatory by Eritreans in the diaspora and that non-compliance may result in a range of consequences, such as denial of consular services and punishment by association of relatives in Eritrea, including rights violations. It also found that the tax is potentially illegal in its application in practice, as it is, inter alia, collected using coercion and intimidation.

This research was commissioned by the Dutch Ministry of Foreign Affairs.