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Germany Enacts Law to Expand Scope of Covered Agreements for BEPS MLI

|Treaty Development|Germany-OECD
Germany-OECD

Germany published the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in the Official Gazette on 5 June 2026, which expands the scope of covered agreements (tax treaties) for the purpose of the MLI. Germany's original list of reservations and notifications listed 14 of its tax treaties as covered agreements to be covered by the MLI. The Act expands this to include 62 additional tax treaties that d…

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