On 11 June 2021, Germany published in the Official Gazette the laws for the ratification of the pending protocol to the 1996 income and capital tax treaty with Estonia and the pending protocol to the 2011 income and capital tax treaty with Liechtenstein. The protocols were signed on 15 December 2020 and 27 October 2020, respectively, and include changes to bring the treaties in line with BEPS standards. The protocols will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following their entry into force.