On 11 March 2021, the Estonian government approved the ratification of the pending protocol to the 1996 income and capital tax treaty with Germany. The protocol, signed 15 December 2020, is the first to amend the treaty includes changes to bring the treaty in line with BEPS standards. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.