Protocol to Tax Treaty between Albania and Germany Signed

The German Ministry of Finance recently announced the signing of an amending protocol to the 2010 income and capital tax treaty with Albania on 9 June 2026. The protocol is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Paragraph 2 of Article 10 (Dividends) is replaced, providing for a withholding tax rate of 5% if the beneficial owner of the dividends is a company (other than a partnership) that directly holds at…