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German Tax Treaty Negotiations Status Update

23 January 2023

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Treaty Development

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Germany-Bulgaria-Latvia-Lithuania-Brazil-Montenegro-Albania-Luxembourg-Malaysia-Netherlands

The German Ministry of Finance has published an updated overview document on the status of tax treaties and other agreements in the field of taxation as on 1 January 2023, including the status of treaty/agreement negotiations. The updated document includes: Amending protocols have been signed to the tax treaties with Bulgaria, Latvia, and Lithuania; Negotiations are ongoing for a first-time tax treaty with Brazil; Negotiations are ongoing for a new tax treaty to replace the existing tax treaty with Montenegro; and Negotiations are ongoing for amending protocols to the tax treaties with Albania, Luxembourg, Malaysia, and the Netherlands.