The Albanian Council of Ministers has approved a draft law to ratify the second protocol amending the 2010 income tax treaty with Germany, signed on 9 June 2026, with the changes to take effect after the exchange of ratification instruments.
The Albanian Council of Ministers approved a draft law on 2 September 2026 to ratify the protocol amending the 2010 income tax treaty with Germany. The second protocol was signed on 9 June 2026.
Germany and Albania have signed a protocol of amendment to update their existing income tax treaty, signed on 6 April 2010.
The measure will take effect following the exchange of the ratification instruments and will apply from 1 January of the year subsequent to its entry into force.
Earlier, Germany and Albania signed a protocol to amend their 2010 income tax treaty, incorporating BEPS treaty-abuse standards under the Multilateral Instrument.
