The protocol to the 2006 income and capital tax treaty between Germany and Macedonia was signed on 14 November 2016. The protocol is the first to amend the treaty and provides for the replacement of Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.