Latvia Ratifies Pending Protocol to Tax Treaty with Germany

On 5 July 2023, Latvia published the law for the ratification of the pending protocol to the 1997 tax treaty with Germany. The protocol, signed 29 September 2022, is the first to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.