The amending protocol to the 1995 income and capital tax treaty between Denmark and Germany entered into force on 23 December 2021. The protocol, signed 1 October 2020, is the first to amend the treaty and includes the following main changes:

• The title and preamble are replaced in line with OECD BEPS Standards;
• Article 7 (Business Profits) is replaced with updated provisions in line with OECD …