The Income and Capital Tax Treaty between Germany and Luxembourg entered into force on 30 September 2013. The treaty generally applies from 1 January 2014. From this date, the new treaty generally replaces the Income and Capital Tax Treaty between Germany and Luxembourg which was signed in 1958, as amended by the 1973 and 2009 protocols.
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Germany and South Africa signed a new protocol to amend their 2008 income and capital tax treaty on 6 March, 2024. This protocol, which has yet to come into force, marks the first amendment to the original treaty and introduces several changes to
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The Dutch Council of Ministers, on 8 May, 2024, granted approval to amending protocol to the 2012 income tax treaty with Germany. This protocol aims to enhance the tax treatment of individuals working remotely across borders. The treaty will
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On 27 March 2024, the German Official Gazette published a regulation that revises the list of jurisdictions involved in the Multilateral Competent Authority Agreement (MCAA) for exchanging country-by-country (CbC) reports. The regulation comes into
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Read More The Bundesrat, upper chamber of the German Parliament, gave its approval to the compromise proposal for the "Act aimed at Enhancing Growth Opportunities, Investment, and Innovation, while Simultaneously Simplifying Taxation and Ensuring Fairness" on
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On 25 March 2024, the Luxembourg Administration of Direct Tax (ACD) released Frequently Asked Questions (FAQs) on the Global Minimum Tax - Pillar 2. The FAQs are related to the enforcement of the Law of 22 December 2023 relating to effective minimum
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