The amending protocol takes effect on 1 January 2026, refining rules on dividends, cross‑border work, and double taxation.
The amending protocol to the 2012 tax treaty between Germany and the Netherlands will enter into force on 31 December 2025.
The Netherlands and Germany signed the protocol on 14 April 2025. It will take effect starting 1 January 2026.
The treaty between the two countries seeks to eliminate double taxation and prevent tax evasion.
Earlier, Germany published a law ratifying the protocol to its 2012 tax treaty with the Netherlands in the Official Gazette on 23 October 2025.
