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Estonian Parliament Approves Pending Protocol to Tax Treaty with Germany — Orbitax Tax News & Alerts

On 5 May 2021, the Estonian parliament approved the law for the ratification of the pending protocol to the 1996 income and capital tax treaty with Germany. The protocol, signed 15 December 2020, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.