Germany Ratifies Pending Protocols to Tax Treaties with Estonia and Liechtenstein

On 11 June 2021, Germany published in the Official Gazette the laws for the ratification of the pending protocol to the 1996 income and capital tax treaty with Estonia and the pending protocol to the 2011 income and capital tax treaty with Liechtenstein. The protocols were signed on 15 December 2020 and 27 October 2020, respectively, and include changes to bring the treaties in line with BEPS…
Continue Reading