On 22 April 2021, the German Bundestag (lower house of parliament) approved the law for the ratification of the pending protocol to the 2011 income and capital tax treaty with Liechtenstein. The protocol, signed 27 October 2020, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards, including the addition of a BEPS-compliant anti-abuse provision. …