On 23 November 2021, Polish President Andrzej Duda signed the law for the ratification of the pending protocol to the 2002 tax treaty with the Netherlands. The protocol was signed on 29 October 2020 and is the first to amend the treaty. It will enter into force on the first day of the third month after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.