The OECD Model Tax Convention on Income and on Capital (OECD Model) and the related Commentary are used by both OECD member states and non-OECD member states as a basis for negotiating, applying, and interpreting bilateral tax treaties. The OECD Model plays a key role in removing tax-related barriers to cross border businesses, helps to avoid juridical double taxation on the one hand, and shall prevent tax evasion and avoidance on the other hand. The 2025 Update was approved by the Committee on Fiscal Affairs on October 13^th, 2025, and by the OECD Council on November 18^th, 2025. These changes will be incorporated into the forthcoming revised condensed and full editions of the OECD Model, to be published in 2026. Concurrent with the 2025 Update, a Public Consultation Document on Global Mobility of Individuals was released, seeking stakeholder’s input on topics not covered by the 2025 Update to the OECD-Model. Stefan Bendlinger provides a first overview of the relevant changes included in the 2025 Update to the OECD Model and the corresponding Commentary.