In April 2013, the German Ministry of Finance published an exchange of letters between Germany and Spain on mutual assistance in tax matters. The exchange of letters implements the provisions contained in paragraph 8 of the protocol of the Germany-Spain tax treaty of 3 February 2011, which provide for the establishment of a procedure for the exchange of information on pensions and annuities which each contracting state shall supply in respect of residents of the other contracting state. According to the agreement, the competent authorities of the contracting states will automatically exchange information on payments within the scope of article...