The law by which the Dutch Parliament approves the new tax treaty between the Netherlands and Germany concluded in Berlin in 2012 was published in the Official Gazette on 4 June 2015. That law thus entered into force on 5 June 2015. That is not the date on which the new tax treaty will take effect. That will take place on 1 January 2016. The tax treaty has a one-year transition period. In 2016, individuals entitled to greater benefits under the 1959 treaty than under the new treaty can still rely on the old treaty.
The Approval Act contains the transitional arrangement for German resident beneficiaries of pension, annuity and social security payments from the Netherlands (pensionados).