Spain ratifies the pending DTA and accompanying Protocol with Germany

Officials from the Montenegro Ministry of Finance and Spain signed a new Agreement on the Avoidance of Double Taxation and the Prevention of Income Tax Evasion on 5 June 2026 in Tivat, on the sidelines of the European Union–Western Balkans

Germany published the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in the Official Gazette on 5 June 2026, expanding the scope of Covered Agreements

The European Commission has issued a letter of formal notice to Germany for non-compliance with EU rules on freedom of establishment, finding that the country’s SME investment deduction allowance may discriminate against cross-border investments

Spain's Ministry of Finance has published a Draft Ministerial Order that proposes amendments to Order HFP/115/2023 of 9 February 2023, which currently defines the list of countries, territories, and harmful tax regimes considered non-cooperative

The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting

Spain has confirmed the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in relation to its covered tax