The new protocol to the income tax treaty between the United States and Germany, signed on 1 June 2006, entered into force on 28 December 2007. The announcement was made in Treasury Department release hp-753 dated 2 January 2008. The new protocol applies from 1 January 2007 for withholding taxes, from 1 January 2008 for other taxes, and in respect of taxes on capital on items owned on or after 1 January 2008.