12.01.2015German Tax and Legal News
New treaty with the Netherlands likely to apply as from 2016
The existing treaty will be replaced by a new treaty.
Germany and the Netherlands signed a new tax treaty in April 2012 to replace the existing treaty dating from 1959. The treaty is not applicable for periods beginning on or after January 1, 2015, as expected, but is likely to apply for periods beginning on or after January 1, 2016, according to Germany’s Ministry of Finance.
However, due to transition provisions, the effect of the treaty can be postponed for an additional year.
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Melanie Prochotta
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