Germany Gazettes Law Amending Act on MLI Implementation

The German Official Gazette June 5 published a law amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The law includes measures: 1) expanding the list of DTAs covered by the MLI; 2) updating information on Germany’s DTAs and the notification of existing DTA provisions; 3) amending provisions on anti-abuse rules for permanent establishments (PEs) located in non-EU countries or territories; and 4) amending provisions on mutual agreement procedures (MAPs). The law enters into force June 6. [Germany, Official Gazette, 06/05/26]

Reference: View Law of 06/01/26, Official Gazette ...