Lithuania has published Law No. XIV-1946 of 11 May 2023 in the Official Gazette, which provides for the ratification of the pending protocol to the 1997 tax treaty with Germany. The protocol, signed 30 September 2022, amends the treaty to bring it in line with OECD BEPS standards. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.