The Dutch Ministry of Finance has announced the signing of an amending protocol to the 2012 income tax treaty with Germany on 24 March 2021. The protocol includes changes regarding the taxation of social security benefits, as well as changes to bring the treaty in line with minimum BEPS standards. The protocol is the second to amend the treaty and it will enter into force after the ratification instruments are exchanged. Additional details of the protocol will be published once available.