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France Confirms Reciprocal Suspension of Tax Treaty with Belarus

13 August 2024

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Treaty Development

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France-Belarus

France published a notice in the Official Gazette on 8 August 2024 concerning the partial suspension of the 1985 tax treaty between France and the former Soviet Union as it applies in relations between Belarus and France. As previously reported, Belarus partially suspended the application of Articles 7 (Dividends), 8 (Interest), and 11 (Taxation of Income Derived From the Use and Alienation of Property) of the treaty with effect from 1 June 2024 to 31 December 2026. The French notice confirms that, in accordance with the principle of reciprocity, the application of Articles 7, 8, and 11 of the treaty...