Germany’s Bundestag has approved the draft law on the new income tax treaty with Ukraine, which updates the existing tax arrangements between the two countries in line with current international standards.
Germany’s lower house of parliament (Bundestag) passed the draft law approving the new income tax treaty with Ukraine on 5 November 2026.
Germany and Ukraine signed the treaty on 19 May 2026. It updates their existing tax arrangements in line with current international taxation standards, including the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations.
The agreement replaces the double taxation agreement concluded between the two countries in 1995.
The treaty will take effect once the two countries exchange instruments of ratification. It will then apply from 1 January of the following year.
