The agreement seeks to eliminate double taxation and prevent tax evasion.
The German lower house of parliament (Bundestag) approved the amending protocol to the 2012 tax treaty with the Netherlands on 16 October 2025.
The Netherlands and Germany signed the protocol on 14 April 2025. The agreement seeks to eliminate double taxation and prevent tax evasion.
It will take effect on the final day of the month after the ratification instruments are exchanged and will be applicable from 1 January of the year after it comes into force.
Earlier, the German Federal Cabinet approved the amending protocols to its 2012 income tax treaty with the Netherlands on 6 August 2025.
