On 5th of May 2011 the new German-Emirati double taxation agreement was officially ratified by Germany and announced in the federal gazette (Bundesgesetzblatt). Accordingly it has entered into force and is henceforth being applied by the German tax authorities with retroactive effect as of 1st of January 2009. Main differences to the old agreement mean that Germans who live and work in the UAE are now facing full income tax burden in Germany under certain circumstances and may have to pay taxes for the last two years.