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German Tax Treaty and Negotiations Status — Orbitax Tax News & Alerts

The German Ministry of Finance has published an overview document on the status of tax treaties and other agreements in the field of taxation as of 1 January 2020, including the status of treaty/agreement negotiations. In this respect, the document includes that negotiations were concluded in 2019 with the initialing of the following treaties and amending protocols:

  • a new tax treaty to replace the current tax treaty with Argentina – initialed 25 October 2019
  • an amendment protocol to the tax treaty with Bulgaria - initialed 29 July 2019
  • an amendment protocol to the tax treaty with Cyprus - initialed 22 March 2019
  • an amendment protocol to the tax treaty with Finland - initialed 18 November 2019
  • an amendment protocol to the tax treaty with Russia - initialed 8 October 2019
  • an amendment protocol to the tax treaty with Singapore - initialed 9 December 2019

The treaty and amending protocols must be signed and ratified before entering into force.