The German Ministry of Finance has released an updated overview of its tax treaties and agreements as of 1 January 2025.
The document outlines ongoing negotiations, newly initiated agreements, and amendments to existing treaties.
Germany is currently in negotiations for a tax treaty with Andorra, aiming to establish a framework for tax cooperation between the two countries.
A first-time tax treaty with San Marino has been initiated, marking the successful conclusion of negotiations and paving the way for formal ratification.
Negotiations are also ongoing to replace the existing tax treaties with France and the Slovak Republic to reflect modern tax standards and bilateral economic developments.
New tax treaties have been initiated to replace previous agreements with Kosovo, Moldova, and Ukraine, ensuring updated provisions for economic and fiscal cooperation.
Additionally, amending protocols have been initiated for tax treaties with Albania, Kyrgyzstan, and the Netherlands, introducing modifications to existing agreements.
A step has been taken with South Africa, where a protocol amending the current tax treaty has been formally signed.
Earlier, as stated in a release from the Andorran government officials from Andorra and Germany are set to begin the first round of negotiations for an income tax treaty in November 2024.
