On 25 June 2021, the German Federal Council (upper house of parliament - Bundesrat) approved the laws for the ratification of the pending protocols to Germany's tax treaties with Cyprus, Ireland, the Netherlands, and the UK. The protocols were signed on 19 February 2021, 19 January 2021, 24 March 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 Cyprus will enter into force once the ratification…