On 10 June 2021, the German Bundestag (lower house of parliament) approved the laws for the ratification of the pending protocol to the 2011 income and capital tax treaty with Ireland and the pending protocol to the 2010 income and capital with the UK. The protocols were signed on 19 January 2021 and 12 January 2021, respectively, and include changes to bring the treaties in line with BEPS standards.
The protocol to the tax treaty with Ireland will enter into force once the ratification inst…