Germany Ratifies Pending Protocol to Tax Treaty with Luxembourg

On 13 December 2023, Germany published in the Official Gazette the law for the ratification of the pending protocol to the 2012 tax treaty with Luxembourg. The protocol, signed 6 July 2023, is the first to amend the treaty. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.