On 16 March 2021, OECD has published the updated position of signatories’ countries regarding the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Accordingly, MLI entered into force for Germany on 1 April 2021.
Germany was signed the convention on 7 June 2017 and was deposited its instrument on 18 December 2020. The MLI is generally effective from 1 January 2022 in respect of withholding taxes and for taxable periods beginning on or after 1 October 2021 in respect of other taxes (six months after entry into force).
