Moldova has issued Decree No. 175 on 18 April 2025, published in the Official Gazette, authorizing the signing of a new income and capital tax treaty with Germany.
A tax treaty is an agreement between two nations aimed at addressing concerns over double taxation on both passive and active income. These treaties typically establish the limits on the taxes a country can levy on a taxpayer’s income, capital, estate, or assets. Such treaties are also known as Double Tax Agreements (DTAs).
The treaty, once signed, ratified, and enacted, will replace the 1981 tax treaty between Germany and the former Soviet Union in relation to Germany and Moldova.
