Treaty between Germany and Malaysia enters into force

The income tax treaty and protocol between Germany and Malaysia, signed on 23 February 2010, entered into force on 21 December 2010. The treaty generally applies in Germany from 1 January 2011, in Malaysia from 1 January 2010 for income/withholding taxes and from 1 January 2011 for petroleum income tax. From these dates, the new treaty generally replaces the Germany-Malaysia income tax treaty of 8 April 1977.