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German Tax Treaty Negotiations Status Update

09 February 2024

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Treaty Development

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Germany-Liberia-Moldova-Norway-Pakistan-Poland-Switzerland-Ukraine

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 2024, including the status of treaty/agreement negotiations. The updated document includes: Negotiations are ongoing for new tax treaties to replace the existing tax treaties with Liberia, Moldova, Pakistan, and Ukraine; Amending protocols have been initialed to the tax treaties with Norway and Poland (i.e., negotiations concluded); and An amending protocol has been signed to the tax treaty with Switzerland.