{"id":39521,"date":"2025-12-01T15:23:53","date_gmt":"2025-12-01T14:23:53","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/?p=39521"},"modified":"2025-12-01T15:23:53","modified_gmt":"2025-12-01T14:23:53","slug":"the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force","status":"publish","type":"post","link":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/","title":{"rendered":"The protocol amending the double taxation agreement with Germany has entered into force"},"content":{"rendered":"<p>The protocol amending the double taxation agreement (DTA) between Switzerland and Germany entered into force on 27 November 2025. With a few exceptions, most of the amendments will apply from 1 January 2026.<\/p>\n<p>&nbsp;<\/p>\n<p>With the protocol, various changes in requirements are adapted and it contains provisions that improve legal certainty.<\/p>\n<p>The various clarifications in connection with dependent, cross-border employment are helpful for companies that have employees residing in Germany.<\/p>\n<p>The adjustments around dependent employment (Art. 15 and 15a) are in particular:<\/p>\n<ul>\n<li>Working days are allocated (non-genuine cross-border commuters and international weekly residents without senior executives) according to the actual working days<\/li>\n<li>Details regarding the right to tax continued salary payments during leave and the impact on the calculation of non-return days<\/li>\n<li>Provisions for compensation for non-competition clauses and severance payments<\/li>\n<li>Selective adjustment of the definition of cross-border commuters<\/li>\n<li>Priority for artists and athletes over the Public Service<\/li>\n<li>Cancellation of the special regulation in the Public Service and further distinctions, e.g. retirement pensions<\/li>\n<li>Differentiation matters regarding the cross-border commuter regulation according to the preponderance consideration of service provision over the last five years<\/li>\n<li>Obligation to declare non-return days upon termination of employment with the appendix to GRE-3<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Companies with cross-border commuters and international weekly residents from Germany should familiarise themselves with these provisions.<\/p>\n<p>In the seminar on 15 January 2026 from 10:00 to 11:30 a.m., I will explain the fundamentals and the changes (seminar in German)<\/p>\n<p>Register here:<br \/>\n<a href=\"https:\/\/www.zulaufgmbh.ch\/kurse\/mitarbeitende-aus-deutschland-mit-und-ohne-telearbeit-inkl-aktualitaet-aenderungsprotokoll\/\">https:\/\/www.zulaufgmbh.ch\/kurse\/mitarbeitende-aus-deutschland-mit-und-ohne-telearbeit-inkl-aktualitaet-aenderungsprotokoll\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The protocol amending the double taxation agreement (DTA) between Switzerland and Germany entered into force on 27 November 2025. With a few exceptions, most of the amendments will apply from 1 January 2026. &nbsp; With the protocol, various changes in requirements are adapted and it contains provisions that improve legal certainty. The various clarifications in [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":38796,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48,36,123],"tags":[303,188,301],"class_list":["post-39521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-social-security-2","category-tax-at-source","category-taxes","tag-double-tax-treaty","tag-germany","tag-switzerland"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The protocol amending the double taxation agreement with Germany has entered into force - Zulauf Consulting &amp; Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The protocol amending the double taxation agreement with Germany has entered into force - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"The protocol amending the double taxation agreement (DTA) between Switzerland and Germany entered into force on 27 November 2025. With a few exceptions, most of the amendments will apply from 1 January 2026. &nbsp; With the protocol, various changes in requirements are adapted and it contains provisions that improve legal certainty. The various clarifications in [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\" \/>\n<meta property=\"og:site_name\" content=\"Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-01T14:23:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1534\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Brigitte Zulauf\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Brigitte Zulauf\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\"},\"author\":{\"name\":\"Brigitte Zulauf\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/#\/schema\/person\/bfb30993b0f5077a9f94d006fddd13a1\"},\"headline\":\"The protocol amending the double taxation agreement with Germany has entered into force\",\"datePublished\":\"2025-12-01T14:23:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\"},\"wordCount\":253,\"image\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg\",\"keywords\":[\"double tax treaty\",\"Germany\",\"Switzerland\"],\"articleSection\":[\"international\",\"Tax at source\",\"Taxes\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\",\"url\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\",\"name\":\"The protocol amending the double taxation agreement with Germany has entered into force - Zulauf Consulting &amp; Trading GmbH\",\"isPartOf\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg\",\"datePublished\":\"2025-12-01T14:23:53+00:00\",\"author\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/#\/schema\/person\/bfb30993b0f5077a9f94d006fddd13a1\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage\",\"url\":\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg\",\"contentUrl\":\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg\",\"width\":2560,\"height\":1534},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.zulaufgmbh.ch\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The protocol amending the double taxation agreement with Germany has entered into force\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/#website\",\"url\":\"https:\/\/www.zulaufgmbh.ch\/en\/\",\"name\":\"Zulauf Consulting &amp; Trading GmbH\",\"description\":\"HR &amp; Payroll Beratung\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.zulaufgmbh.ch\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.zulaufgmbh.ch\/en\/#\/schema\/person\/bfb30993b0f5077a9f94d006fddd13a1\",\"name\":\"Brigitte Zulauf\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/2016fe24e83296720b7e8bde0a0ac5330f91a4836245fbbddd034f80b6841d66?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2016fe24e83296720b7e8bde0a0ac5330f91a4836245fbbddd034f80b6841d66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2016fe24e83296720b7e8bde0a0ac5330f91a4836245fbbddd034f80b6841d66?s=96&d=mm&r=g\",\"caption\":\"Brigitte Zulauf\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The protocol amending the double taxation agreement with Germany has entered into force - Zulauf Consulting &amp; Trading GmbH","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/","og_locale":"en_US","og_type":"article","og_title":"The protocol amending the double taxation agreement with Germany has entered into force - Zulauf Consulting &amp; Trading GmbH","og_description":"The protocol amending the double taxation agreement (DTA) between Switzerland and Germany entered into force on 27 November 2025. With a few exceptions, most of the amendments will apply from 1 January 2026. &nbsp; With the protocol, various changes in requirements are adapted and it contains provisions that improve legal certainty. The various clarifications in [&hellip;]","og_url":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/","og_site_name":"Zulauf Consulting &amp; Trading GmbH","article_published_time":"2025-12-01T14:23:53+00:00","og_image":[{"width":2560,"height":1534,"url":"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg","type":"image\/jpeg"}],"author":"Brigitte Zulauf","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Brigitte Zulauf","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#article","isPartOf":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/"},"author":{"name":"Brigitte Zulauf","@id":"https:\/\/www.zulaufgmbh.ch\/en\/#\/schema\/person\/bfb30993b0f5077a9f94d006fddd13a1"},"headline":"The protocol amending the double taxation agreement with Germany has entered into force","datePublished":"2025-12-01T14:23:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/"},"wordCount":253,"image":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage"},"thumbnailUrl":"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg","keywords":["double tax treaty","Germany","Switzerland"],"articleSection":["international","Tax at source","Taxes"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/","url":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/","name":"The protocol amending the double taxation agreement with Germany has entered into force - Zulauf Consulting &amp; Trading GmbH","isPartOf":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage"},"image":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage"},"thumbnailUrl":"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg","datePublished":"2025-12-01T14:23:53+00:00","author":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/#\/schema\/person\/bfb30993b0f5077a9f94d006fddd13a1"},"breadcrumb":{"@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#primaryimage","url":"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg","contentUrl":"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/11\/pexels-felix-mittermeier-532864-scaled.jpg","width":2560,"height":1534},{"@type":"BreadcrumbList","@id":"https:\/\/www.zulaufgmbh.ch\/en\/the-protocol-amending-the-double-taxation-agreement-with-germany-has-entered-into-force\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.zulaufgmbh.ch\/en\/"},{"@type":"ListItem","position":2,"name":"The protocol amending the double taxation agreement with Germany has entered into force"}]},{"@type":"WebSite","@id":"https:\/\/www.zulaufgmbh.ch\/en\/#website","url":"https:\/\/www.zulaufgmbh.ch\/en\/","name":"Zulauf Consulting &amp; Trading GmbH","description":"HR &amp; Payroll Beratung","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.zulaufgmbh.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.zulaufgmbh.ch\/en\/#\/schema\/person\/bfb30993b0f5077a9f94d006fddd13a1","name":"Brigitte Zulauf","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/2016fe24e83296720b7e8bde0a0ac5330f91a4836245fbbddd034f80b6841d66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2016fe24e83296720b7e8bde0a0ac5330f91a4836245fbbddd034f80b6841d66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2016fe24e83296720b7e8bde0a0ac5330f91a4836245fbbddd034f80b6841d66?s=96&d=mm&r=g","caption":"Brigitte Zulauf"}}]}},"_links":{"self":[{"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/posts\/39521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/comments?post=39521"}],"version-history":[{"count":2,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/posts\/39521\/revisions"}],"predecessor-version":[{"id":39523,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/posts\/39521\/revisions\/39523"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/media\/38796"}],"wp:attachment":[{"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/media?parent=39521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/categories?post=39521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zulaufgmbh.ch\/en\/wp-json\/wp\/v2\/tags?post=39521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}