The pending tax information exchange agreement between Aruba and Germany was sign on 29 June 2017. The agreement is the first of its kind between the two countries and will enter into force on the first day of the second month after the ratification instruments are exchanged. Once in force, it will apply for criminal tax matters for any taxable period, and will apply for other matters for taxable periods beginning on or after the date of its entry into force or, where there is no taxable period, all charges to tax arising on or after that date.