The income tax treaty and protocol between Germany and Malaysia, signed on 23 February 2010, entered into force on 21 December 2010. The treaty generally applies in Germany from 1 January 2011, in Malaysia from 1 January 2010 for income/withholding taxes and from 1 January 2011 for petroleum income tax. From these dates, the new treaty generally replaces the Germany-Malaysia income tax treaty of 8 April 1977.