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Das neue Änderungsprotokoll zum DBA Deutschland
The New Amending Protocol to the Tax Treaty with Germany
The current tax treaty with Germany, signed on August 24th, 2000, as amended by the protocol signed on December 29th, 2010, did not yet include the OECD’s BEPS Minimum Standard. Furthermore, the treaty did not appropriately account for the changing working environment after the COVID-19 crisis, which led to a tremendous rise of teleworking. Therefore, the treaty required an amending protocol, which was signed on August 21st, 2023. After parliamentary ratification in both contracting states, the treaty will enter into force on the day of the exchange of instruments of ratification and will be applicable from the year following the entry into force of the amending protocol. In case the ratification and exchange of instruments take place within 2023, the amending protocol will be applicable as of 2024. Despite this, the frontier worker’s provisions will be applicable as of January 1st, 2024. Sabine Schmidjell-Dommes outlines the new amending protocol.
I. Allgemeines
Das mit der Bundesrepublik Deutschland am unterzeichnete Abkommen zur Vermeidung der Doppelbesteuerung und zur Verhinderung der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen in der durch das Pro...