On 3 August 2023, Germany published in the Official Gazette the laws for the ratification of the pending protocols to the tax treaties with Bulgaria, Latvia, and Lithuania. The protocols include changes to bring the treaties in line with OECD BEPS standards and certain other revisions. The protocol to the 2010 tax treaty with Bulgaria was signed on 21 July 2022 and is the first to amend the treaty. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. The protocol to the 1997 tax...