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Germany Confirms Completion of Internal Procedures for the Entry into Effect of BEPS MLI for Tax Treaties with Seven Countries

10 October 2024

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Treaty Development

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Germany-Croatia-France-Greece-Hungary-Malta-Slovak Republic-Spain-OECD

According to an update from the OECD, Germany deposited on 2 October 2024 its notification confirming the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for Germany's covered agreements (tax treaties) with seven countries, including Croatia, France, Greece, Hungary, Malta, the Slovak Republic, and Spain. The notifications confirming the completion of internal procedures is required because Germany has taken the reservation that for the MLI to become effective, Germany must first deposit such a notification. Six of the countries, Croatia,...