Germany published a law ratifying the protocol to its 2012 tax treaty with the Netherlands, signed on 14 April 2025, to prevent double taxation and tax evasion.
Germany published a law ratifying the protocol to its 2012 tax treaty with the Netherlands in the Official Gazette on 23 October 2025.
The treaty between the two countries seeks to eliminate double taxation and prevent tax evasion. The Netherlands and Germany signed the protocol to the treaty on 14 April 2025.
It will become effective once the ratification instruments are exchanged and will apply from 1 January of the following year.
Earlier, the German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October 2025.
