Die Bedeutung des OECD-Kommentars für die DBA-Auslegung im Lichte des Schreibens des deutschen BMF

On December 24^th, 2025, the German Ministry of Finance (MOF) issued new guidance on the relevance of the OECD Commentaries for tax treaty interpretation. What is worth remarking on is that the German MOF, pursuant to this new guidance, no longer adheres to a fully dynamic approach when referring to the OECD Commentaries for purposes of tax treaty interpretation. Benjamin Beer analyzes the German MOF’s guidance and assesses its impact on the relevance of the OECD Commentaries for tax treaty interpretation.