On 30 August 2023, the German Federal Cabinet approved the pending protocols to the 2000 tax treaty with Austria and the 2012 tax treaty with Luxembourg.
The protocol to the 2000 tax treaty with Austria was signed on 21 August 2023. It is the second to amend the treaty and will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.
The protocol to the 2012 tax treaty with Luxembourg was signed on 6 July 202…