The Liechtenstein government has announced the signing of an amending protocol to the 2011 income and capital tax treaty with Germany on 27 October 2020. The protocol amends the treaty to bring it in line with the minimum BEPS standards, including the addition of a BEPS-compliant anti-abuse provision. The protocol will enter into force after the ratification instruments are exchanged and is planned to apply from 1 January 2022.