According to a release from the Swiss State Secretariat for International Finance, the amending protocol to the 1971 income and capital tax treaty with Germany entered into force on 27 November 2025. The protocol, signed 21 August 2023, is the sixth to amend the treaty and includes the following main changes:

• The preamble is replaced in line with OECD BEPS standards;
• The agent PE provisions o…