On 17 October 2025, the German Federal Council (upper house of parliament - Bundesrat) approved the pending protocols to the 2012 tax treaty with the Netherlands and the 1971 tax treaty with Switzerland.
The amending protocol to the 2012 tax treaty with the Netherlands was signed on 14 April 2025 and is the third to amend the treaty. It will enter into force on the last day of the month following the exchange of the ratification instruments and will apply from 1 January of the year following…