The Dutch government has issued a release on the signing of an amending protocol to the 2012 tax treaty with Germany on 14 April 2025. The protocol amends the treaty to provide that cross-border workers who reside in a Contracting State and work in the other State can work up to 34 days per year from their home in the first-mentioned State without being taxable in that State. The protocol is the third to amend the treaty and will enter into force after the ratification instruments are exchanged. The release also notes that further discussions will be held on a...