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Germany Ratifies Pending Protocol to Tax Treaty with Switzerland

|Treaty Development|Germany-Switzerland
Germany-Switzerland

On 30 October 2025, Germany published in the Official Gazette the law for the ratification of the pending protocol to the 1971 tax treaty with Switzerland. The protocol was signed on 21 August 2023 and is the sixth to amend the treaty. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.

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