The amending protocol to the 1997 tax treaty between Germany and Lithuania entered into force on 19 December 2023. The protocol, signed 30 September 2022, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Article 5 (Permanent Establishment) is amended with the addition of a new paragraph 4a, which provides that, subject to certain conditions, paragraph 4 (general list of activities not resulting in a permanent esta…