On 18 October 2022, Germany published the law for the ratification of the pending protocol to the 2011 income tax treaty with Mauritius. The protocol, signed 29 October 2021, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards. The protocol will enter into force on the day after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.