Tunisia has ratified the pending income and capital tax treaty with German through a law published in the Official Gazette on 12 July 2019. The treaty, signed 8 February 2018 ({News-2018-11-29/T/5-previous coverage}), will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the treaty will replace the 1975 tax treaty between the two countries.