A protocol to amend the income and capital tax treaty between Germany and the U.K. was signed on March 17th 2014.

The protocol amends the treaty in two main areas:

• Bring Article 7, Business Profits, in line with the OECD Model adopted in July 2010
• Adjusts the articles relevant to the taxation for government service and diplomatic missions and consular posts in order to harmonize them with Articl…