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Lithuania Publishes Law Terminating Tax Treaty with Belarus

27 January 2025

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Treaty Development

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Lithuania-Belarus

Lithuania published Law No. XV-103 in the Official Gazette on 22 January 2025, which provides for the termination of the 1995 tax treaty with Belarus. This follows the suspension of several articles of the treaty by Belarus with effect from 1 June 2024, including Articles 10 (Dividends), 11 (Interest), and 13 (Capital Gains). As per the terms of the treaty, a notice of termination must be given at least 6 months before the end of the calendar year in order for the termination to apply from the beginning of the following calendar year. As such, the earliest the treaty could...