The treaty will take effect after the exchange ratification instruments and apply from 1 January next year.
The German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October 2025.
The Netherlands and Germany signed the protocol on 14 April 2025.
The treaty seeks to eliminate double taxation and prevent tax evasion.
It will become effective once the ratification instruments are exchanged and will apply from 1 January of the following year.
Earlier, the German lower house of parliament (Bundestag) approved the amending protocol to the 2012 tax treaty with the Netherlands on 16 October 2025.
