Protocol to the Tax Treaty between Georgia and Germany in Force

The German government has recently published an announcement that the 2014 protocol to the 2006 income and capital tax treaty with Georgia entered into force 16 December 2014. The protocol replaces Article 26 (Exchange of Information) bringing it in line with the OECD standard for information exchange, and adds Article 26A (Assistance in the Collection of Taxes).

The protocol applies from 1 January 2015.