The German Ministry of Finance has published an updated overview document on the status of tax treaties and other agreements in the field of taxation as on 1 January 2025, including the status of treaty/agreement negotiations. Updates include:
- Negotiations are ongoing for a tax treaty with Andorra;
- A first-time tax treaty with San Marino has been initialed (i.e., negotiations concluded);
- Negotiations are ongoing for new tax treaties to replace the existing tax treaties with France and the S…