The amending protocol to the 1992 tax treaty between Germany and Sweden enters into force on 31 December 2023. The protocol, signed 18 January 2023, 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 1 (Goal of the Convention) is replaced with a new Article 1 (Persons Covered); Article 2 (Scope of the Convention) is replaced with a new Article 2 (Taxes Covered); Article 3 (General Definitions) is updated with new definitions for the terms "Federal Republic of Germany", "Sweden", "national", and "competent...