On 8 October 2020, the German federal parliament (lower house) passed a law to ratify the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). After completion of the ratification process, Germany must deposit its ratification instrument in order to put the MLI into effect for its covered agreements.
The MLI usually comes into effect on the first day of the month following a period of three months after both parties to the covered agreement have deposited their ratification instrument.
