On 6 November 2020, the German upper house of parliament approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Germany signed the MLI on 7 June 2017 in Paris. The lower house of parliament approved the MLI on 8 October 2020. The MLI will usually come into effect on the first day of the month following a period of three months after both parties to the Covered Agreement have deposited their instrument of ratification.
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