Germany: Pending protocols to income tax treaties with the Netherlands and Switzerland approved by lower house of Parliament
Netherlands protocol was ratified on October 20, 2025.
The lower house of Parliament (Bundestag) on October 16, 2025, approved the pending protocol to the 2012 income tax treaty with the Netherlands (signed April 14, 2025) and the 1971 income tax treaty with Switzerland (signed August 21, 2023).
The protocol to the Netherlands treaty was ratified on October 20, 2025, and was published in Official Gazette No. 270 on October 23, 2025.
The protocol to the Switzerland treaty was ratified on October 27, 2025, and was published in the official gazette on October 30, 2025.
For more information, contact a KPMG tax professional in Germany:
Julian Fey | jfey@kpmg.com