According to a release from the German Bundestag (lower house of parliament), the draft law for the approval of the new income tax treaty with Ukraine was adopted on 5 November 2026. The treaty, signed 19 May 2026, will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the new treaty will replace the 1995 tax treaty between the two countries.