Amending Protocol to Tax Treaty between Austria and Germany has Entered into Force

According to a notice published in Austria's Official Gazette on 16 January 2024, the amending protocol to the 2000 tax treaty with Germany entered into force on 28 December 2023. The protocol, signed 21 August 2023, is the second to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with BEPS standards;
• Article 5 (Permanent Establishment) is updated in line with BEPS standards with regard to the exclusion of certain fixed places of business fro…