On 20 November 2020, the Federal Ministry of Finance published a draft bill on the modernisation of the relief from and the certification of withholding taxes. The amendments relate, among other things, to the withholding and refund procedure, the anti-treaty-shopping regulations and the provisions on non-resident taxation for income arising from licensing or the disposal of rights which are entered in a domestic public register. The new version of the German anti-treaty-shopping rule is examined in more detail in the newsalert below.
