Germany and Ukraine signed an updated income tax treaty on 19 May 2026 in Paris, aligning bilateral tax rules with OECD/G20 BEPS standards. The agreement revises passive income tax rates, strengthens tax information exchange, and introduces dispute resolution procedures to support investment and prevent tax evasion.
Germany and Ukraine signed an income tax treaty on 19 May 2026, updating their existing tax arrangements in line with current international taxation standards, including the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations.
The agreement revises tax rates on passive income, strengthens provisions for the exchange of tax information, and introduces procedures for the resolution of taxpayer disputes.
On behalf of Germany, the treaty was also signed by the Chargé d’Affaires ad interim of the German Embassy in Paris, Ms Gudrun Lingner.
The updated treaty is intended to modernise the bilateral legal and tax framework between Ukraine and Germany, aligning it with contemporary international standards. It is also expected to support economic and investment cooperation between the two countries.
The agreement sets out clear rules for allocating taxation rights over income between the two states, to eliminate double taxation, prevent tax evasion, and provide greater certainty for cross-border business activity.
