On 11 November 2021, Liechtenstein published the amending protocol to the 2011 income and capital tax treaty with Germany, including that the protocol entered into force on 29 October 2021. The protocol, signed 27 October 2020, is the first to amend the treaty and includes the following main changes:

• The title and preamble are replaced in line with OECD BEPS standards; and
• Article 31 (Applica…