New Tax Treaty between Germany and Ukraine Signed

On 19 May 2026, officials from Germany and Ukraine signed a new income tax treaty. The treaty will enter into force after the ratification instruments are exchanged and, once in force and effective, will replace the 1995 tax treaty between the two countries. According to a release from Ukraine's Ministry of Finance, the new treaty updates taxation approaches in accordance with OECD standards and introduces revised withholding tax rates on passive income in the source state.

Taxation of divi…