German Bundestag Approves Pending Protocols to Tax Treaties with Bulgaria, Latvia, and Lithuania

On 14 June 2023, the German Bundestag (lower house of parliament) approved the laws for the ratification of the pending protocols to the tax treaties with Bulgaria, Latvia, and Lithuania.

The protocol to the 2010 tax treaty with Bulgaria was signed on 21 July 2022 and is the first to amend the treaty. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.

The protocol to the 1997 tax treaty with L…