On 10 June 2021, the German Bundestag (lower house of parliament) approved the law for the ratification of the pending protocol to the 2012 income tax treaty with the Netherlands. The protocol, signed 24 March 2021, is the second to amend the treaty and includes changes to bring the treaty in line with BEPS standards. The protocol will enter into force on the last day of the month following the month in which the ratification instruments are exchanged and will apply from 1 January of the year…