OrbitaxGerman Federal Council Approves Expanded Scope of Covered Agreements for BEPS MLI
|Treaty Development|Germany-OECD
On 8 May 2026, the German Federal Council (upper house of parliament - Bundesrat) approved the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which expands the scope of covered agreements (tax treaties) for the purpose of the MLI. Germany's original list of reservations and notifications listed 14 of its tax treaties as covered agreements to be covered by the MLI. The Act expands this to include…