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Belarus Ministry of Taxes and Duties Notes France's Reciprocal Suspension of Tax Treaty

08 July 2024

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Treaty Development

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Belarus-France

On 28 June 2024, the Belarus Ministry of Taxes and Duties issued a notice on the suspension of the 1985 tax treaty between France and the former Soviet Union as it applies in relations between Belarus and France. The notice confirms that as a result of the partial suspension of the treaty by Belarus from 1 June 2024 to 31 December 2026, France has confirmed its partial suspension of the treaty during the same period. This includes the suspension of Articles 7 (Dividends), 8 (Interest), and 11 (Taxation of Income Derived From the Use and Alienation of Property).